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HomeMy WebLinkAboutRES-2018-015 Resolution approving property tax refunds-releases 2 NORTH CAROLINA RES-2018-015 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: 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 Clerk to the B f d of C mw ommissioners t � X 52, 3 Clerical error G.S. 105-381(a)(1)(a) REPORT . - �� Illegal tax G.S. 105-381(a)(1)(b) BOCC PERSONAL Appraisal appeal G.S. 105-330.2(b) MARCH 8, 2018 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAIVE NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION Foundation was incorrectly listed as having both a half finished Grau, Jeffrey C. 209011 2017 828,100 775,200 628.77 Assessed in error(illegal tax) basement and full crawl space Exempt property billed in error Sassaman,Jan Trustee 323304 2017 555,100 0 (8,590.17)Assessed in error(illegal tax (Religious Exemption per BOER 512712015) Land was incorrectly valued as two lots rather than one, Tiroly, Kevin J. 246083 2017 492,500 392,500 (1,142.50) Incorrect value clerical error resulting in a$100,000 valuation error Total (10,361.44) The spreadsheet represents the financial impact that approval of the requested release or refund would have on the 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. January 18, 2018 thru February 14, 2018