HomeMy WebLinkAboutAgenda - 04-24-2007-4dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 24, 2007
Action Agenda
Item No. ~- -,~
SUBJECT: Property Tax Releases
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
John Smith, 245-2101
PURPOSE: To consider adoption of a resolution to release property values related to two (2)
requests for property tax release.
BACKGROUND:. The Assessor's Office is requesting approval to release property values
related to two (2) requests for property tax release. (see explanations on attached spreadsheet).
One of the releases have no "financial impact" since they are releases of Land Use deferred tax
bills requested by an attorney in error. These bills were put in the tax levy to cover the three
years of back taxes plus interest that have to be paid when land in the "Land Use Program"
comes out of the program. Back taxes and interest being released under the name of Vergie
Womble HRS Jr. total $2,986.07. These deferred tax bills artificially expanded the tax levy since
they should not have ever been part of the tax levy. Release of these deferred bills is equivalent
to an accounting process that allows the levy to return to its proper level and therefore the listed
financial impact is "$0.00". 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 releases for the current and four previous
fiscal years.
FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of
$1,533.17 to the County, municipalities, and special districts. For fiscal year 2006/2007, the
total net reduction in revenues is $74,296.88. The Tax Assessor recognized that releases and
Property Tax Commission decisions can impact the budget and accounts for these in the annual
budget projections.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving two (2) property tax release requests in accordance with N.C. General
Statute 105-381.
NORTH CAROLINA
ORANGE COUNTY
RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the release of
taxes when the Board of County Commissioners determines that a taxpayer applying for the release has a
valid defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax 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 Release, the taxpayer
has timely applied in writing for a release of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended properly tax 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
2007.
Clerk to the Board of Commissioners
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