HomeMy WebLinkAboutAgenda - 10-03-2006-5d- ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 3, 2006
Action Age a~
Item No. -'
SUBJECT: Property Value Changes
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
John Smith, 245-2101
PURPOSE: To consider approving value changes made in property values after the 2006
Board of Equalization and Review has adjourned.
BACKGROUND: North Carolina General Statute 105-325(a) provides in part that "After the
board of equalization and review has finished its work and the changes it affected or ordered
have been entered on the abstracts and tax records as required by G.S. 105-323, the board of
county commissioners shall have the authority to make changes on the abstract and tax
records." This section further enumerates the circumstances under which a board of
commissioners can make valuation changes.
The Orange County Board of Equalization and Review adjourned on June 14, 2006. Since that
time, staff has identified the need to change values as indicated on the attached spreadsheet in
accordance with the statutory provisions.
FINANCIAL IMPACT: Approval of these changes will decrease assessed value by $69,025 for
2006. This will result in a net decrease in revenue of $684.78 to the County, municipalities, and
special districts.
RECOMMENDATION(S): The Manager recommends that the Board adopt the resolution
approving the attached value changes.
NORTH CAROLINA
ORANGE COUNTY
VALUE CHANGE RESOLUTION
Whereas, North Carolina General Statutes 105-325 empowers the Board of County
Commissioners to order changes to tax records after the Board of Equalization and Review has
adjourned; and
Whereas, the Board of Equalization and Review has adjourned for the year 2006.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended properly tax value changes are
ordered.
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
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