HomeMy WebLinkAboutRES-2018-002 Resolution approving property tax refunds-releasesNORTH CAROLINA RES- 2018 -002
ORANGE COUNTY
REFUND/RELEASE 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 seconded, the foregoing resolution was passed by the following votes:
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
d of Commissioners for said County at a regular meeting of said Board held on
1 , said record having been made in the Minute Book of the minutes of said Board,
arid,' a true copy of so much a9Aai44voceedmgs of said Board as relates in any way to the passage of the
resolution described i aid ding
WITNESS y M 1 r e s al of said County, this, da of
ai .r.._.
201`
a r a Clerk to thef3oard of Commissioners
Clerical error G.S. 105- 381(a)(1)(a)
Illegal tax G.S. 105- 381(a)(1)(b)
Appraisal appeal G.S. 105- 330.2(b)
BOCC REPORT - REAL /PERSONAL
JANUARY 23, 2018
i ne 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.
November 15, 2017 thru January 5, 2018
ACCOUNT
BILLING
ORIGINAL
ADJUSTED
FINANCIAL
NAME
NUMBER
YEAR
VALUE
VALUE
IMPACT
REASON FOR ADJUSTMENT
ADDITIONAL INFORMATION
Cater, Daniel Allen
1065957
2017
34,230
-
340.94
Double billed illegal tax
Also billed on account 1057980 (Carter)
Environmental Quality Control Inc.
1064613
2017 for 2016
80,000
47,000
(637.71)
Incorrect value (clerical error)
Incorrect value used due to incorrect account status durinq billing process for discovery bills
Environmental Quality Control Inc.
1064613
2017 for 2015
80,000
47,000
(690.87)
Incorrect value (clerical error)
Incorrect value used due to incorrect account status during billing process for discovery bills
Environmental Quality Control Inc.
1064613
2017 for 2014
80,000
47,000
(744.01 )
Incorrect value (clerical error)
Incorrect value used due to incorrect account status during billing process for discovery bills
Environmental Quality Control Inc.
1064613
2017 for 2013
82,000
47,000
829.71
Incorrect value (clerical error)
Incorrect value used due to incorrect account status during billing process for discovery bills
Environmental Quality Control Inc.
1064613
2017 for 2012
82,000
47,000
(862.62 )
Incorrect value (clerical error)
Incorrect value used due to incorrect account status during billing process for discoverV bills
Timley filed and approved PUV application submitted by new owner created need to reverse
Sink, Samuel R.
245789
2017 for 2014
-
-
(881.94)
Deferred taxes billed in error (illegal tax)
previous issuance of 2014 deferred tax bill. No change in value was involved.
Total
(4,987.80
i ne 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.
November 15, 2017 thru January 5, 2018