HomeMy WebLinkAboutAgenda - 03-18-2002 - 1 ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 18, 2002
Action Agenda
Item No. 1
SUBJECT: Property Tax Refund
DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, ext. 2101
Resolutions
TELEPHONE NUMBERS:
1115102 Report from Vice-Chair Hillsborough 732-8181
1124102 Letter from Property Owner Chapel Hill 968-4501
(distributed under separate cover) Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a resolution related to a request for property tax refund.
BACKGROUND: Peter and Vicki Childers, who own property at 8718 Morrow Mill Road,
appeared at the June 25, 2001 meeting of the Orange County Board of Commissioners and
requested that the Board release their property from taxation by Orange County so that it would
be taxed by Alamance County instead. Vice-Chair Halkiotis and staff subsequently met with Mr.
and Mrs. Childers to discuss their view that their property is actually physically located inside
Alamance County and should be taxed accordingly. The Vice-Chair distributed his report on
this matter to the full Board in January 2002.
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. NCGS 105-381(c)(2) provides that "if within 90 days after receiving a taxpayer's request
for refund.....the governing body has failed to refund the full amount requested by the taxpayer,
has notified the taxpayer that no refund will be made, or has taken no action on the request, the
taxpayer may bring a civil action against the taxing unit for the amount claimed. Such action
may be brought at any time within three years from the expiration of the period in which the
governing body is required to act".
As noted in one of the attachments to the Vice-Chair's report, the Childers's written request "to
the Orange County Commissioners is to be released to Alamance County and be refunded the
property taxes for tax year 2000". The Board may reach either of the following two findings. If
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the Board determines that the Childers property is located in Alamance County, it would be
appropriate for the Board to adopt Resolution A approving the refund of taxes paid for tax years
2000 and 2001. If the Board determines that the Childers property is located in Orange County,
it would be appropriate for the Board to adopt Resolution B denying the refund of taxes paid for
tax years 2000 and 2001.
FINANCIAL IMPACT: Approval of Resolution A will result in a net reduction in revenue of
$3,973.45 to the County and White Cross Fire District. That amount reflects tax payments that
were made timely and in full by Peter and Vicki Childers for tax years 2000 and 2001. Approval
of Resolution B would have no financial impact on the County.
RECOMMENDATION(S): The Manager recommends that the Board adopt one of the two
accompanying resolutions, depending on whether the Board determines that the property in
question is located in Orange County or Alamance County. In either case, the Manager
recommends that the Board direct staff to engage Alamance County officials in a collaborative
effort with the North Carolina Geodetic Survey Office to resolve the Orange-Alamance
boundary, as outlined in background materials included with the Vice-Chair's January 15, 2002
report.
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NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION A(Approval)
Whereas,North Carolina General Statute 105-381 (B) allows for the refund of taxes when the
Board of County Commissioners determines that a taxpayer applying for the refund has a valid defense to
the tax imposed; and
Whereas,the property listed as PIN#9729-06-6397,Map Reference 6.24..14)has been taxed and
the tax has been collected: and
Whereas, as to the listed property the taxpayer has timely applied in writing for a refund of the tax
imposed and has presented a valid defense to the tax imposed.
NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the property tax refund requested by the taxpayer
is approved.
Upon motion duly made and seconded,the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I,Beverly A. Blythe, 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
2002.
Clerk to the Board of Commissioners
H
NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION B (Denial)
Whereas,North Carolina General Statutes 105-381 (B) allows for the refund of taxes when the
Board of County Commissioners determines that a taxpayer applying for the refund has a valid defense to
the tax imposed; and
Whereas,the property listed as PIN#9729-06-6397,Map Reference 6.24..14)has been taxed and
the tax has been collected: and
Whereas,as to the listed property the taxpayer has timely applied in writing for a refund of the tax
imposed but has not presented a valid defense to the tax imposed.
NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the property tax refund requested by the taxpayer
is denied.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I,Beverly A. Blythe, 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
, 2002.
Clerk to the Board of Commissioners