HomeMy WebLinkAboutAgenda - 10-01-2013 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 1, 2013
Action Agenda
Item No. 5 -c
SUBJECT: Property Tax Releases /Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
Dwane Brinson, Tax Administrator,
(919) 245 -2726
1
PURPOSE: To consider adoption of a resolution to release property tax values for ten (10)
taxpayers with a total of twenty -six (26) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received ten taxpayer requests for release
or refund of property taxes. North Carolina General Statute 105- 381(b), "Action of Governing
Body" provides that "upon receiving a taxpayer's written statement of defense and request for
release or refund, the governing body of the Taxing Unit shall within 90 days after receipt of
such a request determine whether the taxpayer has a valid defense to the tax imposed or any
part thereof and shall either release or refund that portion of the amount that is determined to
be in excess of the correct liability or notify the taxpayer in writing that no release or refund will
be made ". North Carolina law allows the Board to approve property tax refunds for the current
and four previous fiscal years.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$38,610.79 to the County, municipalities, and special districts. The Tax Assessor recognized
that refunds could impact the budget and accounted for these in the annual budget projections.
RECOMMENDATION(S): The Interim Manager recommends the Board approve the attached
resolution approving these property tax release /refund requests in accordance with North
Carolina General Statute 105 -381.
NORTH CAROLINA RES- 2013 -071
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105 -381 and /or 330.2(b) allows for the refund and /or
release of taxes when the Board of County Commissioners determines that a taxpayer applying for the
release /refund has a valid defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refund/Release"
has been taxed and the tax has not been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refund/Release, the
taxpayer has timely applied in writing for a refund or release of the tax imposed and has presented a valid
defense to the tax imposed as indicated on the Request for Property Tax Refund /Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) and
release(s) are approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes:
Ayes: Commissioners
Noes:
I, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North Carolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Board of Commissioners for said County at a regular meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board,
and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County, this day of
, 2013.
Clerk to the Board of Commissioners
Releases /refund both clerical errors
and illegal tax - GS 105 -381
3
BOCC REPORT- REAL /PERSONAL
OCTOBER 1, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Ellis, Jessie Lee
154311
2013
1,150
0
(12.06)
Owner deceased (Illegal tax)
Ellis, Jessie Lee
154311
2012
1,200
0
(13.51)
Owner deceased (Illegal tax)
Ellis, Jessie Lee
154311
2011
1,200
0
(14.51)
Owner deceased (Illegal tax)
Ellis, Jessie Lee
154311
2010
1,200
0
(15.42)
Owner deceased (Illegal tax)
Ellis, Jessie Lee
154311
2009
1,200
0
(16.31)
Owner deceased (Illegal tax)
Escobar, Wendy
1033971
2013
2,170
0
(22.38)
Double- billed (Illegal tax)
Gorley, Robin
316795
2013
2,790
0
(28.48)
Double- billed (Illegal tax)
Gorley, Robin
316795
2012
3,130
0
(33.65)
Double- billed (Illegal tax)
Masimo Americas, Inc.
1029279
2013
1,164,488
54,437
(19,297.57)
Double- billed (clerical error)
Masimo Americas, Inc.
1036451
2013
1,258,696
1,110,051
(2,349.18)
Double- billed (clerical error)
Meunier, Kimberly
1022858
2013
1,000
0
(10.25)
Did not own on 1 -1 -13 (Illegal tax)
Miland, Alfred L.
193073
2013
950
0
(9.96)
MH destroyed prior to 1 -1 -13 (Illegal tax)
Penske Truck Leasing Co.
946033
2013
524,404
491,109
(285.67)
Over Assessment (clerical error)
Rent A Center East, Inc.
290065
2013
291,821
34,809
(4,255.60)
Amended listing (Illegal tax)
T- Mobile South, LLC
317983
2013
19,527
2,609
(156.99)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
317987
2013
29,769
5,556
(400.92)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
317998
2013
23,899
4,218
(311.04)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
318002
2013
13,852
2,069
(109.78)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
317988
2013
14,455
2,147
(115.43)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
317982
2013
26,996
4,235
(211.23)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
317993
2013
28,297
4,994
(368.28)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
1002142
2013
1,927,733
1,362,763
(8,928.79)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
317975
2013
8,485
2,401
(57.95)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
317977
2013
13,892
2,452
(108.21)
Incorrect Depreciation Schedule (Appraisal appeal)
T- Mobile South, LLC
317991
2013
142,233
60,043
(1,298.93)
Incorrect Depreciation Schedule (Appraisal appeal)
US Bancorp Equipment Finance, Inc.
279143
2013
909,073
897,767
(178.69)
Over Assessment (Clerical error)
Total
(38,610.79)
August 28, 2013 thru
September 11, 2013