HomeMy WebLinkAboutAgenda - 10-07-2014 - 6cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 7, 2014
Action Agenda
Item No. 6 -c
SUBJECT: Property Tax Releases /Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) I No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
Dwane Brinson, Tax Administrator,
(919) 245 -2726
PURPOSE: To consider adoption of a resolution to release property tax values for fourteen (14)
taxpayers with a total of sixteen (16) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received fourteen 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
$10,384.65 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 -061
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)
3
BOCC REPORT - REAUPERSONAL
OCTOBER 7,2014
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Backcourse, Inc.
289241
2014
1237000
987550
(393.74)
Appeal filed per condition (clerical error)
Canon Financial Services, Inc.
205301
2014
170917795
170707663
(340.32)
Incorrect depreciation schedule (clerical error)
Daniels, Nancy
160262
2014
747004
417789
(305.39)
HE removed in error (illegal tax)
Daye, James
301468
2014
1347029
717684
(572.70)
HE removed in error (illegal tax)
Ellis, Teresa
272924
2014
707064
397075
(290.67)
HE removed in error (illegal tax)
Hillard, Harriett
275108
2014
147270
0
(136.69)
Double billed (illegal tax)
Martin, D. G.
139248
2014
97350
800
(137.69)
Over assessment (illegal tax)
North Columbia Propertie, LLC
1051409
2014
217000
0
(382.62)
Double billed (illegal tax)
R. H. Cecil Logging, Inc.
305673
2014
907279
587279
(316.16)
Double listed (illegal tax)
Scott, Ericka
263962
2009
347524
0
(450.84)
Assessed in error (clerical error)
Thompson, Christopher Daniel
213252
2014
687525
0
(649.62)
Double billed (illegal tax)
Thread, Sandra J.
263100
2014
2237520
1987200
(295.33)
Increase in HE due to value change (illegal tax)
T- Mobile
1002142
2014
170457245
7147225
(51330.74)
Over assessment (illegal tax)
T- Mobile
317984
2014
657230
417554
(396.77)
Over assessment (illegal tax)
T- Mobile
317997
2014
687813
527826
(275.46)
Over assessment (illegal tax)
Walker, Jason
294860
2008
67220
0
(109.91)
Mobile home sold (illegal tax)
Total
(10, 384.65)
August 14, 2014 th ru
September 17, 2014