HomeMy WebLinkAboutAgenda - 10-15-2013 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 15, 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 six (6)
taxpayers with a total of twenty -one (21) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received six (6) 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
$9,644.84 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 -075
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
Clerical error G.S. 105- 381(a)(1)(a)
Illegal tax G.S. 105- 381(a)(1)(b)
Appraisal appeal G.S. 105- 330.2(b)
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BOCC REPORT - REAL /PERSONAL
OCTOBER 15, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Jernigan, Angelia C.
200563
2013
1,020
0
(10.52)
No longer owns the property (Illegal tax)
McMichaels, Susan
1020170
2013
500
0
(5.05)
No longer owns the property (Illegal tax)
Meunier, Kimberly
1022858
2013
1,000
0
(10.25)
No longer owns the property (Illegal tax)
Nicholson, Billy Jr.
268397
2013
5,000
0
(51.24)
No longer owns the property (Illegal tax)
Scott, Tommy M.
17056
2013
46,522
17,100
(273.04)
Improvements destroyed (Illegal tax)
T- Mobile South, LLC
317980
2013
10,869
1,304
(88.77)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317981
2013
16,040
2,427
(126.33)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317978
2013
18,005
2,751
(140.03)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317979
2013
19,574
4,313
(140.08)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317976
2013
19,338
3,014
(149.85)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
318001
2013
19,025
2,751
(151.61)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317974
2013
12,341
1,745
(162.97)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317985
2013
18,915
2,864
(265.78)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317986
2013
25,730
3,981
(360.11)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317999
2013
88,519
53,265
(557.16)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317997
2013
128,118
84,400
(690.92)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
318000
2013
112,751
53,084
(942.97)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317973
2013
85,923
23,027
(967.35)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317984
2013
94,464
31,682
(1,039.54)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317992
2013
185,553
75,259
(1,743.08)
Changed depreciation schedule (Appraisal appeal)
T- Mobile South, LLC
317990
2013
250,394
138,512
(1,768.19)
Changed depreciation schedule (Appraisal appeal)
Total
(9,644.84)
September 12, 2013 thru
September 25, 2013