HomeMy WebLinkAboutAgenda - 04-01-2014 - 6c 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 1, 2014
Action Agenda
Item No. 6-c
SUBJECT: Property Tax Releases/Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Dwane Brinson, Tax Administrator,
Spreadsheet (919) 245-2726
PURPOSE: To consider adoption of a resolution to release property tax values for seventeen
(17) taxpayers with a total of (29) twenty-nine bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received seventeen 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
$29,972.98 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 Manager recommends the Board approve the attached
resolution approving these property tax release/refund requests in accordance with North
Carolina General Statute 105-381.
2
NORTH CAROLINA RES-2014-017
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
12014.
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)
February 13, 2014 thru
March 14, 2014
BOCC REPORT - REAL /PERSONAL
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Barrera -Luna, Imelda
311773
2012
1,070
0
(101.67)
Illegal tax (Double billed)
Byrd, Jeff
219157
2013
6,970
0
(73.03)
Illegal tax (Double billed)
Church of God
988581
2012
294,800
0
(5,428.87)
Illegal tax (Exempt Property)
Church of God
988581
2013
294,800
0
(5,052.14)
Illegal tax (Exempt Property)
Church of God
988583
2012
149,500
0
(2,754.96)
Illegal tax (Exempt Property)
Church of God
988583
2013
149,500
0
(2,562.06)
Illegal tax (Exempt Property)
Daniels, Nathan Forrest
256003
2013 -2012
6,360
0
(71.10)
Illegal tax (Double billed)
Daniels, Nathan Forrest
256003
2013
5,650
0
(57.91)
Illegal tax (Double billed)
Diamant, Leif Robert
1020248
2013
300
0
(5.21)
Illegal tax (Sold -Not January 1 owner)
GB Street, LLC
317627
2013
12,163
0
(229.29)
Illegal tax (Sold -Not January 1 owner)
Hernandez, Ciro
294909
2008
3,270
0
(56.06)
Illegal tax (Double billed)
Hernandez, Ciro
294909
2009
3,050
0
(42.74)
Illegal tax (Double billed)
Hernandez, Ciro
294909
2010
2,850
0
(37.34)
Illegal tax (Double billed)
Hernandez, Ciro
294909
2011
2,708
0
(33.00)
Illegal tax (Double billed)
Hernandez, Ciro
294909
2012
2,650
0
(29.90)
Illegal tax (Double billed)
Hernandez, Ciro
294909
2013
2,360
0
(25.02)
Illegal tax (Double billed)
Hernandez, Floratina Garcia
993012
2012
8,520
0
(95.74)
Illegal tax (Double billed)
Hernandez, Floratina Garcia
993012
2013
7,580
0
(79.82)
Illegal tax (Double billed)
Jones, John Samuel
84492
2013
17,657
0
(171.63)
Illegal tax (Double billed)
Levin, Richard
1022807
2013
67,450
0
(865.42)
Illegal tax (Double billed)
Martinez, Margarita
1029198
2013
3,890
0
(41.24)
Illegal tax (Double billed)
Mitchell, Hulin D.
955303
2013
3,640
0
(38.33)
Illegal tax (Double billed)
Morales, Marilyn
1042996
2013
5,000
0
(89.31)
Illegal tax (Double billed)
Noodles And Company #853
312422
2011
807,921
448,626
(5,789.68)
Illegal tax (Double billed)
Noodles And Company #853
312422
2012
595,424
398,509
(3,173.09)
Illegal tax (Double billed)
OCE Financial Services, Inc.
968958
2013
20,303
0
(345.42)
Illegal tax (Double billed)
State of North Carolina
1 987594
2013
182,095
0
(1,767.65)
Illegal tax (Exempt Property)
State of North Carolina
1 246821
20131
87,028
0
(852.09)
Illegal tax (Exempt Property)
Timeless Beauty
1 968858
20131
10,710
0
(103.26)
Clerical error (Billed in error)
Total
29,972.98
APRIL 1, 2014