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HomeMy WebLinkAboutAgenda - 01-04-1993 - VII-A 1 ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No V -4 ACTION AGENDA ITEM ABSTRACT Meeting Date: January 4, 1993 SUBJECT; Changes in Property Tax Listing Requirements DEPARTMENT County Assessor PUBLIC HEARING YES NO X ATTACHMENT(S) INFORMATION CONTACT None Kermit Lloyd, ext 2100 TELEPHONE NUMBER Hillsborough 732-8181 Chapel Hill 968-4501 Mebane 227-2031 Durham 688-7331 PURPOSE: To receive a report on changes to the property tax listing process in North Carolina. BACKGROUND: The North Carolina Machinery Act sets out the requirements for listing of property for taxation during the annual January listing period. A number of changes to the listing procedures have taken place in recent years, with the most significant change taking effect on January 1, 1993 . As of that date, listing of motor vehicles will be tied to registration with the North Carolina Department of Motor Vehicles, not to the January listing period. County staff plan to undertake a public information effort during the first half of 1993 about how changes in North Carolina property tax laws will affect individual citizens. In that light, the County Assessor will present a brief report that highlights changes in the law and differences between old and new tax listing forms. RECOMMENDATION: The Manager recommends that the Board receive the report for information only.