Loading...
HomeMy WebLinkAboutAgenda - 01-24-2006-5eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 24, 2006 Action Agenda Item No. SUBJECT: Property Tax Releases DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Resolution Spreadsheet 1/12/06 Tax Assessor Memo INFORMATION CONTACT: John Smith, 245-2101 PURPOSE: To consider adoption of a resolution to release property values related to three (3) requests for property tax release. BACKGROUND: The Assessor's Office is requesting approval to release property values related to three (3) requests for property tax release. (see explanations on attached spreadsheet). 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 this change will result in a net reduction in revenue of $9,616.65 to the County, municipalities, and special districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving three (3) 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 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 property 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 ,2006. Clerk to the Board of Commissioners I I i I A l i ; - U Cl) I i L L C o N f0 i I I I ° ° m O o rn o o N m o N = .o m O j C E O 2 N C C C ' O p O = ? j ( I Q E ? N _ ? I N ? L U 3 ? O s ? a c 0) ,Q x "3 x .- x o E o E p ~ O co F (D -0 I ? N N N w a m v rn o ? o m ? o -0 rn o a m rn •. o i ? m co E _ 2 E M I = o E i 'C 12 o I Q a .a ( a I ? I i O CL U i = o I 14? ? i ? U N Q O) (O N cD i ? O) N ! i 0 ' i ( lug o U L A N N N N U i? O i O ' ? m ^? d N (O ( O N W W y W (D m O) I 7 (D O j O '? ! I I ( (p O O O d I O N - ? I ( I i C\l i I U N I i I ? i , 5 O' I Z Cl) G e,,,mr er o rt m^. e^Prmia •rb Ur°"p' ORANGE COUNTY TAX OFFICE JOHN SMITH, Jr, CAE 200 SOUTH CAMERON STREET JUDY RYAN ASSESSOR P.O, BOX 8181 DEPUTY ASSESSOR IULLSBOROUGII, NORTH CAROLINA 27278 TELEPHONE (919) 732-8181, Ext. 2100, FAX 644-3091 MEMORANDUM January 12, 2006 TO: Orange County Board of County Commissioners FROM: John Smith, Assessor RE: Release/Refund request for Mike Buchanan Mr. Mike Buchanan is requesting a refund for taxes paid through garnishrrient for tax years 1999 and 2000 for a 1972 Sierra 12X56 mobile home. The refund request is for $254.58. He is also requesting a release of the balance due of $299.69, which includes interest through the end of January, 2006. Mr. Buchanan claims that he never owned the property but was simply renting the mobile home. The Assessor does not have conclusive proof that Mr. Buchanan did not own the mobile home for the years assessed, however, extensive research does indicate that he likely never owned the mobile home but was simply a tenant. Facts of research are as follows: Mobile home was owned and titled per Department of Motor Vehicle records to Steve Baker for year 1993 through 1996. ? James Landon (Larry) Freeland (owner of Orange Mobile Home Estates Mobile Home Park) purchased the mobile home and signed a listing form for 1997. ? In 1997, Bryant Jones purchased the mobile home. He signed the listing form and was billed in 1998. ? On December 1, 1998, Mike and Nancy Buchanan signed a lease for lot rent with Orange Mobile Home Estates. A telephone conversation with Mrs. Buchanan revealed that they were renting the mobile home from Floyd (Pete) McCullough who was purchasing the home from Bryant Jones. ? Mike and Nancy Buchanan were evicted from the mobile home park in the summer of 1999 for failure to pay rent. Mr. Buchanan provided a faxed copy of the Magistrate's Summons to appear in court for non-payment, dated July 26, 1999. ?j ? According to Mr. Freeland (mobile home park owner) the mobile home was demolished and hauled off shortly after the eviction. ? Mr. Freeland (park owner) stated in a telephone conversation that Mr. Buchanan was probably not the `owner' of the mobile home but was indicated on the Mobile Home Park List supplied to the Assessor's Office in error. ? Mr. Buchanan never responded to the assessment of taxes on the mobile home, probably because they had already moved by the time the tax bills were mailed and never received the bill, ? Though there is no absolute proof that Mr_ Buchanan did not own the mobile home, the preponderance of the evidence seems to indicate that Mr. Buchanan should not be required to pay these taxes. Therefore, we request the refund and release be approved. ? On September 9, 2005, Mr. Buchanan's wages were garnished for non-payment of taxes. The total amount garnished to date is $254.58. Mr. Buchanan is requesting a refund for that amount. ? A total of $299.69 is still outstanding on the bill. Mr. Buchanan is requesting a release of the outstanding amount.