HomeMy WebLinkAboutAgenda - 09-04-2014 - 6cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 4, 2014
Action Agenda
Item No. 6 -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 nineteen (19)
taxpayers with a total of twenty -eight (28) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received nineteen (19) 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
$16,283.64 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.
NORTH CAROLINA RES- 2014 -052
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
, 2014.
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)
BOCC REPORT - REAL /PERSONAL
SEPTEMBER 4, 2014
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Chapel Hill OPCO LLC C/O Vanguard Healthcare, LLC
1051155
2014
387,218
387,218
(623.58)
Penalty assessed in error (illegal tax)
Childers, Joyce A.
988731
2014
200,100
100,050
(1,558.78)
HE removed in error (illegal tax)
De Lage Landen Operational Services, LLC
240990
2013
575,357
475,639
(1,575.94)
Double billed (illegal tax)
Scott, Erica & Wiley, Benjamin
296962
2010
34,524
0
(424.77)
Billed in error - -Not Janaury 1 owner (illegal tax)
Gutierrez - Martinez Rogelio
1053829
2010
7,448
0
(102.96)
Billed in error - -Not January 1 owner (illegal tax)
Hall, Betty M.
247359
2014
108,264
54,131
(513.17)
HE removed in error (illegal tax)
Hester, Larry L. Trustee
218706
2014
98,842
85,500
(126.48)
House destroyed (illegal tax)
Hester, Larry L. Trustee
218706
2013
98,842
85,500
(123.81)
House destroyed (illegal tax)
Hester, Larry L. Trustee
218706
2012
98,842
85,500
(120.69)
House destroyed (illegal tax)
Hester, Larry L. Trustee
218706
2011
98,842
85,500
(120.69)
House destroyed (illegal tax)
Hester, Larry L. Trustee
218706
2010
98,842
85,500
(120.69)
House destroyed (illegal tax)
Klein, William
1011917
2013
30,400
0
(304.12)
Double billed (illegal tax)
Patino, Manuel
1042995
2013
9,200
0
(164.34)
Double billed (illegal tax)
Ramires, Rafael
1042994
2014
7,210
0
(116.11)
Double billed (illegal tax)
Spence, Edna P.
209566
2014
90,404
45,202
(515.52)
HE removed in error (illegal tax)
Spiritual Assembly of the Baha'is of Orange Co. NC Inc.
197196
2014
77,424
0
(736.76)
Exempt property (illegal tax)
Staples, Chad Venable
213252
2011
68,525
0
(776.39)
Billed in error (illegal tax)
Staples, Chad Venable
213252
2010
68,525
0
(832.18)
Billed in error (illegal tax)
Staples, Chad Venable
213252
2009
68,525
0
(887.96)
Billed in error (illegal tax)
Staples, Chad Venable
213252
2008
80,761
0
(1,295.12)
Billed in error (illegal tax)
Staples, Chad Venable
213252
2007
80,761
0
(1,237.16)
Billed in error (illegal tax)
Sunkel, Douglas Terry
187903
2014
6,230
0
(110.36)
Billed in error - -Not Janaury 1 owner (illegal tax)
Synergy Griffin Fitness Group LLC DBA Fitness Together
1051602
2014
75,734
0
(1,341.57)
Double billed (illegal tax)
Warner, Ronald Gene
1048998
2014
9,540
0
(175.86)
Double billed (illegal tax)
Waste Management of the Carolina
1033973
2014
9,039
0
(140.83)
Assessed in error (clerical error)
Wheeley, Cathy
195726
2013
25,068
0
(248.63)
Billed in error - -Not Janaury 1 owner (illegal tax)
Wiley, William Howard
5406
2013
368,136
259,200
(1,000.03)
Clerical error
Wiley, William Howard
5406
2012
368,136
259,200
(989.14)
Clerical error
Total
(16,283.64)
May 30, 2014 thru
August 14, 2014