HomeMy WebLinkAboutAgenda - 03-03-2015 - 6cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 3, 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 eight (8)
taxpayers with a total of (11) eleven bills that will result in a reduction of revenue.
BACKGROUND: The Tax Administration Office has received eight 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
$15,063.33 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 -012
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)
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BOCC REPORT - REAL /PERSONAL
MARCH 3, 2015
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Botanical Garden Foundation, Inc.
231880
2013
171,567
0
(1,980.57)
Exempt property (illegal tax)
Botanical Garden Foundation, Inc.
231880
2014
171,567
0
(2,070.29)
Exempt property (illegal tax)
Morrow Equipment Company, LLC
296823
2014
72,500
0
(1,190.89)
Assessed in error (illegal tax)
Paradix Development Corp.
1025015
2014
5,602
0
(101.97)
Assessed in error (illegal tax)
Riddle, James William
110391
2014
26,188
2,888
(225.30
Assessed in error (illegal tax)
Robbins, Catherine M.
190672
2014
643,107
0
(7,626.61)
Assessed in error (illegal tax)
Robbins, Catherine M.
190673
2014
130,557
0
(1,548.28)
Assessed in error (illegal tax)
Seitz, Chris
222576
2012
31,955
0
(248.73
Assessed in error (illegal tax)
Thompson, Sylvia B.
316256
2010
13,160
0
(166.69)
Assessed in error (illegal tax)
Thompson, Sylvia B.
316256
2011
12,517
0
(162.08)
Assessed in error (illegal tax)
Wilson, James F.
229910
2014
961,589
943,379
(215.95)
Double billed (illegal tax)
TOTAL
(15,063.33)
January 16, 2015 thru February 11, 2015