HomeMy WebLinkAboutRES-2017-060 Resolution approving Property Tax Releases/Refunds PAF 16-3-au�
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NORTH CAROLINA RES-2017-060
ORANGE COUNTY
REFUNDIRELEASE RESOLUTION(Approval)
Whereas,North Carolina General Statutes 105-381 and/or 330.2(b)allows for the refund and/or
release of taxes when the Board of County Commissioners determines that a taxpayer applying for the
release/refund has a valid defense to the tax imposed;and
Whereas,the properties listed in each of the attached"Request for Property Tax Refund/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 Refund/Release,the
taxpayer has timely applied in writing for a refund or release of the tax imposed and has presented a valid
defense to the tax imposed as indicated on the Request for Property Tax Refund/Release.
NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s)and
release(s)are approved.
Upon motion duly made and=conded,t he forego' resolution was passed by the following votes:
A es: 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
B and 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
017.
S2
C1 rk to the oard of Commissioners
a
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Clerical error G.0.135-3 1)(a)
Illegal tax G.S.105-361(a)(1)(b) BOCC REPORT- REAUPERSONAL
Appraisal appeal G.S.105-330.2(b) OCTOBER 3, 2017
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Alexander,Susan H.Trustee 1053594 2017 893,700 824,800 1,114.46 Incorrect value clerical error Finished area overstated due upper story being calculated as full rather than 90%
Incorrect value(clerical error) Improvements removed from property in 2012,should have been removed from the tax—
Carrington,AI s 265443 2017 48,900 12.82 record for 2017
Assesed in error(clerical error) Error in keying land value to Circuit Breaker*worksheet for deferred tax.Correction
Murphy,Daniel 218359 2017 422,600 422,600 (1.692.96) does not change value of property,only the amount of tax bill.
PF Chapel Hill LLC dba Planet Fitness 1055615 2017 1,926,629 1,592,012 5,178.21 Assessed in error(illegal tax Leasehold improvement listed as personal and real.Amended 2017 Business Personal
Assessed in error(clerical error) Error in keying land value to Circuit Breaker*worksheet for deferred tax.Correction
Stevens,Phyllis 266215 2017 497,100 497 100 494.80 does not change value of property,only the amount of tax bill.
Incorrect value(clerical error) Partial exemption was removed in error prior to billing,this wil reinstate the partial
Unity Center of Peace,Inc. 260817 2017 336 200 113,560 3,445.35 exemption.
12 638.60
The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes.
Approval of the release or refund of the principal tax amount also constitutes approval of the release or refund of all associated interest,penalties,fees,and costs appurtenant to the released or refunded principal tax amount.
*Circuit Breaker Property Tax Deferment is an assistance program regulated by NCGS 105-277.1 B.Qualifying owner must be 65 or older,or be totally and permanently disabled.Income limits are higher than similar programs,but
the deferred taxes create a lien on the property,and are due upon the date of a disqualifying event.Applications are required annually.
August 17,2017 thru September 13,2017