HomeMy WebLinkAboutAgenda - 03-02-2006-5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 2, 2006
Action Agenda
Item No. ~~
SUBJECT:
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 five (5)
requests for property tax release.
BACKGROUND: 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 ar 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-
The Assessor's Office is requesting approval to release property values related to five (5)
requests for property tax release. Explanations are provided on the attached spreadsheet.
Two of the releases involve Land Use deferred tax bills that were requested, in error, by the
property owners. The tax bills were requested by the owners in anticipation of land sales that
were not consummated. 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 Jean Francis totals $22,072.06, and
under the name of Kermit Lloyd the total released is $8,660,47. 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 -therefore, the listed financial impact is "$0.00".
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$17,364.61 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving five (5) 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 duty 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 tme 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 Conunissioners
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