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Home My WebLink AboutRES-2013-109 Resolution approving Property Tax Releases/Refunds 3 NORTH CAROLINA RES-2013-109 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 resoluti was passed the following votes: Ayes: 'ssioners 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 a�C m missioners 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 � l • 2013. i7 52 Clerk t e Board of Commissioners rtn { 4 Clerical error G.S. 105-381(a)(1)(a) BOCC REPORT - REAL/PERSONAL Illegal tax G.S. 105-381(a)(1)(b) Appraisal appeal G.S. 105-330.2(b) DECEMBER 10� 2013 ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Dale Jackson 303352 2012 4,020 0 (44.59) Illegal tax-double billed Health System Properties, LLC 281883 2011 6,000,700 1,179,481 (74,266.06) Illegal Tax--Amount Agreed Upon per MOU Health System Properties, LLC 281883 2012 6,000,700 1,088,336 (75,670.06) Illegal Tax--Amount Agreed Upon per MOU Health System Properties, LLC 281883 2013 6,000,700 1,039,656 (78,404.34) Illegal Tax--Amount Agreed Upon per MOU Mary Avary Whittier 317409 2013 1,240,100 1,041,000 (2,322.30) Clerical Error University of North Carolina Hospitals at Chapel Hill 988774 2013 4,950,700 0 (76,141.77) Illegal Tax--Governmental Exempt Property Total (306,849.12) November 14, 2013 thru November 20, 2013 5 U N C CONTRACT ROUTING FoRm Parties: UNC Health System Properties, LLC and Orange County Contract#: Term: Effective 01/01/11 - 06/30/111 ®New ❑Renewal ❑Amendment ❑ Termination ❑Accounts Payable ❑Accounts Receivable Purpose of Contract: In return for valuable consideration Health System Properties, LLC will pay $18,205.73 as a fixed amount oti an annual basis for the roperty located at 1350 Raleigh Road. �, �� "� 'wr " �� M Dept.: Strategic Planning Dept. Contact: Mary Beck Phone: 966-4038 REV'I 'W itm ftllowit� order): r , L ;ercsifden!?66 ort or Purchasing � ld Hospitals Date ylvi hibaut,) (Gar -lark) Depat°tn nt m -c or Date HS'P President Date (Mmtr ;heck) (William L. Roper 3. Property Committee Date (Mel Hurston) / �2 Contract to be signed by the CEO of the UNC Health care System or his/her designee following the completion of this form. Copy to Purchasing on: Copy to Department on: Date "` -/9 / Date jr d, V.rc.°..... "3` �,_✓��8 li".i�.A%dY J'�H"-f��"a�'... PERSON REQUESTING CONTRACT: (Ray Lafrenaye) 1. Terms of Contract: 01/O1/11 - 06/30/111 2. If payment to be paid by Health System Properties LLC: HSP Account Enter Cost Center/Dept: 3. Total Estimated Costs: $18,205.73 Please return signed routing and contract originals to Ray Lafrenaye,Facility Planning&Development 6 ORANGE COUNTY Office of the County P.O. BOX 8181 17 Attorney 200 S. CAMERON STREET HILLSBOROUGH, NC 27278 Cato January 4, 2012 JAN Sylvia Thibaut Assistant General Counsel w UNC Health Care System . Legal Dept. 101 Manning Drive 4th Floor, Wing E Chapel Hill, NC 27514 Re: Memorandum of Understanding for Health System Properties Acquisitions Dear Sylvia: Enclosed for signature are two originals of the referenced Memorandum. Both have been signed by the Orange County Manager, Frank Clifton. Once Mr. Roper has signed them please forward one signed original to me at the above address. Thank you for your work on this. Yours truly, John Roberts Encl. (2) 7 MEMORANDUM OF UNDERSTANDING FOR HEALTH SYSTEM PROPERTIES ACQUISITIONS NOW COME Health System Properties, LLC, corporate entity, and Orange County, a political subdivision of the State of North Carolina,together"the Parties", and acknowledge and agree to the following: 1. In return for good and valuable consideration,the receipt of which is hereby acknowledged, Health System Properties, LLC, has agreed to pay a sum equal to the 2011 property tax amount on a tract of land, located in Orange County, Chapel Hill, North Carolina, at 1350 Raleigh Road (Orange County Property Identifier#9798-44-1499), which it purchased on May 12, 2005. 2. The Parties agree that Health System Properties, LLC, will pay$18,205.73 as a fixed amount on an annual basis, upon receipt of an invoice from the Orange County Tax Collector Office,for the property located in Orange County, Chapel Hill, North Carolina, at 1350 Raleigh Road (Orange County Property Identifier#9798-44-1499). 3. The Parties agree that the$18,205.73 shall be distributed annually on a pro rata basis the same as the tax receipts for any other similarly situated property would be distributed. 4. Health System Properties, LLC, does not own and did not construct the building located in Orange County, Chapel Hill, North Carolina, at 1350 Raleigh Road (Orange County Property Identifier#9798-44-1499). 5. The University of North Carolina Hospitals constructed the building located in Orange County, Chapel Hill, North Carolina, at 1350 Raleigh Road (Orange County Property Identifier#9798-44- 1499), and entered into a ground lease with Health System Properties, LLC, effective 1 January 2011,for ninety-nine years and six months, for that property. 6. The term of this Memorandum of Understanding ("Memorandum") shall coincide with the term of the ground lease referenced in Section 5 above. This Memorandum shall thereafter automatically renew for successive terms of one-year or for the full term of any successive ground lease. 7. The Parties hereby agree that Health System Properties, LLC,will not pay any amount, annual or otherwise,for the structures or equipment located in Orange County, Chapel Hill, North Carolina, at 1350 Raleigh Road (Orange County Property Identifier#9798-44-1499). 8. The Parties agree that this Memorandum constitutes and expresses the entire agreement and understanding between the Parties concerning the subject matter herein. This the day of January 2012. Health System perties, LLC Orange County By: "' By: William L. Roper, r a ant Frank Clifton, unt ' n`wa r