Loading...
HomeMy WebLinkAboutAgenda - 04-01-2014 - 6g 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: April 1, 2014 Action Agenda Item No. 6-g SUBJECT: Delegation of Property Tax Release/Refund Authority Based on North Carolina General Statute (NCGS) 105-381 DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Resolution Dwane Brinson, Tax Administrator, NCGS 105-381 (919) 245-2726 PURPOSE: To consider delegation of authority as authorized under North Carolina General Statute (NCGS) 105-381(b) and approve a resolution thereby allowing the Finance Officer to approve requests for release or refund of property taxes less than one hundred dollars ($100.00). BACKGROUND: The Tax Office routinely receives requests for release or refund of property taxes. Many of the requests result in releases or refunds of less than one hundred dollars ($100.00) thereby qualifying for review by the Finance Officer under the NCGS. It is proposed that the Tax Administrator, on a weekly basis, submit and discuss with the Finance Officer release and refund requests under one hundred dollars ($100.00). As required by NCGS 105- 381, a monthly report on all decisions would be provided to the BOCC as information and entered into the minutes of the meeting to comply with law. FINANCIAL IMPACT: None. RECOMMENDATION(S): The Manager recommends the Board approve the attached resolution to formally delegate authority to the Finance Officer to review and approve or deny release and refund requests under one hundred dollars ($100.00) in accordance with North Carolina General Statute 105-381. 2 RES-2014-018 NORTH CAROLINA ORANGE COUNTY RESOLUTION DELEGATING AUTHORITY TO FINANCE OFFICER TO APPROVE REQUESTS FOR RELEASE OR REFUND OF PROPERTY TAXES UNDER$100.00 WHEREAS,the Orange County Tax Administrator has determined certain taxpayers may have a valid claim for releases or refunds of property taxes; and WHEREAS,such requests often are less than one hundred dollars($100.00): and WHEREAS,N.C.G.S. 105-381 states that the Governing Body may,by resolution,delegate its authority to determine requests for a release or refund of tax less than one hundred dollars($100.00)to the Finance Officer,County Manager or County Attorney of the taxing unit; and WHEREAS,N.C.G.S. 105-381 states that the Finance Officer,County Manager or County Attorney to whom this authority is delegated shall report monthly to the Governing Body the actions taken by him or her on requests for release or refund; and WHEREAS,N.C.G.S. 105-381 also states all actions taken by the Governing Body,Finance Officer,County Manager or County Attorney on requests for release or refund shall be recorded in the official minutes of the Governing Body; NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT this resolution is hereby adopted pursuant to N.C.G.S. 105-381 giving the Finance Officer authority to determine requests for a release or refund of property tax less than one hundred dollars($100.00). 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 3 §105-381. Taxpayer's remedies (a) Statement of Defense. -Any taxpayer asserting a valid defense to the enforcement of the collection of a tax assessed upon his property shall proceed as hereinafter provided. (1) For the purpose of this subsection, a valid defense shall include the following: a. Atax imposed through clerical error; b. An illegal tax; C. Atax levied for an illegal purpose. (2) If a tax has not been paid, the taxpayer may make a demand for the release of the tax claim by submitting to the governing body of the taxing unit a written statement of his defense to payment or enforcement of the tax and a request for release of the tax at any time prior to payment of the tax. (3) If a tax has been paid,the taxpayer, at any time within five years after said tax first became due or within six months from the date of payment of such tax,whichever is the later date, may make a demand for a refund of the tax paid by submitting to the governing body of the taxing unit a written statement of his defense and a request for refund thereof. (b) Action of Governing Body. -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 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 tax liability or notify the taxpayer in writing that no release or refund will be made. The governing body may, by resolution, delegate itsauthority to determine requestsfor a release or refund of tax of lessthan one hundred dollars ($100.00)to the finance officer, manager, or attorney of the taxing unit.A finance officer, manager, or attorney to whom this authority is delegated shall monthly report to the governing body the actionstaken by him on requestsfor release or refund.All actionstaken by the governing body or finance officer, manager, or attorney on requestsfor release or refund shall be recorded in the minutes of the governing body. If a release is Wanted or refund made, the tax collector shall be credited with the amount released or refunded in his annual settlement. (c) Sjit for Fboovery of Property Taxes. - (1) F;bquest for Fblease before Payment. - If within 90 days after receiving a taxpayer's request for release of an unpaid tax claim under(a)above,the governing body of the taxing 4 unit has failed to grant the release, has notified the taxpayer that no release will be granted, or has taken no action on the request,the taxpayer shall pay the tax. He may then withint hree years from the date of payment bring a civil action against the taxing unit fort he amount claimed. (2) F;bquest for Fbfund. - If within 90 days after receiving a taxpayer's request for refund under(a)above, the governing body has failed to refund the full amount requested by the taxpayer, has notified the taxpayer that no refund will be made, or has taken no action on the request,the taxpayer may bring a civil action against the taxing unit fort he amount claimed. Such action maybe brought at anytime within three years from the expiration of the period in which the governing body is required to act. (d) Civil Actions. -Civil actions brought pursuant to subsection (c)above shall be brought in the appropriate division of the general court of justice of the county in which the taxing unit is located. If, upon the trial, it is determined that the tax or any part of it was illegal or levied for an illegal purpose, or excessive asthe result of a clerical error,judgment shall be rendered therefor with interest thereon at six percent (6%)per annum, plus costs, and thejudgment shall be collected as in other civil actions. (1901, c. 558, s. 30; F;bv., s. 2855; C S, s. 7979; 1971, c. 806, s. 1; 1973, c. 564, s. 3; 1977, c. 946, s. 2; 1985, c. 150, s. 1; 1987, c. 127.)