HomeMy WebLinkAboutRES-2016-060 Resolution approving Property Tax Releases/Refunds PAF
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NORTH CAROLINA RES-2016-060
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 Talc 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 onded,the foregoin solution was pass by the following votes:
Ayes: Commissioners j
G
A (,/
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
BoarA of Commissioners for said County at a regular meeting of said Board held on
Zd� id 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
016.
p Clerk to tSe Board of Commissioners
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Clerical error G.S. 105-381 )(a) BOCC REPORT - REAL/PERSONAL
Illegal tax G.S. 105-381(a)(1)(b(1)(b)
Appraisal appeal G.S. 105-330.2(b) OCTOBER 4, 2016
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
*Crawford, Patricia A. 242882 2016 117,968 58,984 (559.17) Exempt property(illegal tax)
**Franklin St Ale House LLC 1057996 2016 1,384,497 703,411 (11,451.77) Doubled billed(illegal tax)
Jan Sassaman Trustee(University United Methodist Church) 323304 2016 620,000 0 (10,036.78) Exempt property(illegal tax)
Jarrett, David 226316 2016 22,980 0 (284.12) Assessed in error(clerical error)
Laube, Irene H. 1058402 2016 557,100 240,130 (3,047.98) Incorrect value(clerical error)
***Lindsay, Rhonda 1058986 2016 24,040 0 (254.29) Doubled billed(illegal tax)
Whicker,William F. 147276 2016 13,520 0 (128.17) Assessed in error(clerical error)
****Wiseman,Carol A. 245467 2016 16,174 18,764 (262.53) Incorrect value(clerical error)
(26,024.81) Total
*One qualifying for Homestead Exclusion receives 50%or
$25,000 reduction in tax assessment,whichever is greater.
**Leasehold improvements were also listed on real estate
***Billed entirely on another account in addition
****Homestead Exclusion reduces the property assessment
by 50%or$25,000,whichever is greater.The financial
impact listed here is a result of the total bill being
extinguished, less the motor vehicle, since the property value
is less than$25,000.While the value increased, due to a
,billing error,the property still receives a full exclusion.
August 18, 2016 thru September 14, 2016