HomeMy WebLinkAboutAgenda - 01-22-2015 - 6cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 22, 2015
Action Agenda
Item No. 6 -c
SUBJECT: Property Tax Releases /Refunds
1
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) 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 thirteen (13)
taxpayers with a total of twenty -three (23) bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received thirteen 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
$23,527.77 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- 2015 -002
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
, 2015.
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
JANUARY 22, 2015
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL IMPACT
REASON FOR ADJUSTMENT
Alvis, Kenneth
153101
2013
121,690
84,990
(340.57)
Assessed in error (illegal tax)
Alvis, Kenneth
153101
2014
121,140
84,440
(347.91)
Assessed in error (illegal tax)
Beckner, Steve
306545
2014
52,000
-
(492.96)
Assessed in error (illegal tax)
Chapel Hill Frog, LLC
1051300
2014/2012
361,859
187,783
(3,646.59)
Assessed in error (illegal tax)
Chapel Hill Frog, LLC
1051300
2014/2013
342,295
240,258
(2,022.05)
Assessed in error (illegal tax)
Chapel Hill Frog, LLC
1051300
2014
316,669
221,021
(1,769.04)
Assessed in error (illegal tax)
Hollowell, Franklin L. Jr.
1020513
2014
45,700
-
(419.80)
Assessed in error (illegal tax)
Hollowell, Franklin L. Jr.
1020513
2013
45,700
-
(410.66)
Assessed in error (illegal tax)
Holton Rentals, LLC
270763
2014
15,067
-
(266.91)
Double taxed (illegal tax)
James, Sharon H.
295901
2014
80,000
26,700
(507.20)
Leasehold property (illegal tax)
Piedmont Electric Member Corp.
35677
2012
1,668,026
1,668,026
(935.76)
Assessed to Orange fire in error (illegal tax)
Piedmont Electric Member Corp.
35677
2013
1,633,489
1,633,489
(1,202.25)
Assessed to Orange fire in error (illegal tax)
Piedmont Electric Member Corp.
35677
2014
1,744,996
1,744,996
(1,284.32)
Assessed to Orange fire in error (illegal tax)
Reyna, Flores
966243
2014
19,540
11,660
(116.61)
Incorrect year built (illegal tax)
Southern Village Apts. LLC
213092
2014
760,685
523,309
(3,822.70)
Double taxed (illegal tax)
Staples, Chad
213252
2014
68,525
-
(701.09)
Double taxed (illegal tax)
Staples, Chad
213252
2008
80,761
-
(1,320.57)
Double taxed (illegal tax)
Staples, Chad
213252
2007
80,761
-
(1,260.18)
Double taxed (illegal tax)
Stopa, Craig J.
299387
2014
815,700
650,400
(1,960.29)
Home was incomplete 1/1/2014 (illegal tax)
Treml, Eric
257215
2009
9,010
-
(131.96)
Mobile Home Sold 2007 (illegal tax)
Treml, Eric
257215
2008
9,650
-
(174.74)
Mobile Home Sold 2007 (illegal tax)
Watson, Jill Antoinette
276127
2006
11,070
-
(203.84)
Mobile home sold (illegal tax)
Watson, Jill Antoinette
276127
2007
10,370
-
(189.77)
Mobile home sold (illegal tax)
Total
(23,527.77)
November 13, 2014 thru December 31, 2014