HomeMy WebLinkAboutRES-2018-023 Resolution approving property tax releases-refunds2
NORTH CAROLINA RES- 2018 -023
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 ap4 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 C mmissioners fo said County at a regular meeting of said Board held on
s id 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.
7 WI SS my hand and the corporate seal of said County, this
2018. ����n�e � ���4 .
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
April 3, 2018
NAME
ACCOUNT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
ADDITIONAL INFORMATION
Ama a, Romero Dilma
1061995
2017
47,700
0
440.98
Assessed in error (illegal tax
PIN Closed and Inactive in 2016
Banderas, Manuel Patino
1065950
2017
6,430
0
113.29
Double billed (illegal tax
Also billed on account 259163
Banderas, Manuel Patino
1065951
2017
6,430
0
113.29
Double billed (illegal tax
Also billed on account 259163
Carolina Farm Credit ACA
10128
2017
19,925
0
(290.451
Assessed in error (illegal tax
Per 2017 listing form, business was closed prior to January 1, 2018
Inter -Faith Council for Social Services, Inc
265469
2017
1,548,500
975,555
9,332.70
Assessed in error (illegal tax
Exempt property billed in error due to market adjustment being removed Other Charitable)
Phillips, Frances Coleman
287106
2017
-
-
1,782.46
Deferred taxes billed in error 011eqal tax
Upon review, property previously removed from the Present UseValue program was found to be in
compliance, creating the need to reverse the issuance of 2017 deferred tax bill. No change of
value was involved.
Phillips, Frances Coleman
287106
2016
-
-
1,767.11
Deferred taxes billed in error (illegal tax
Upon review, property previously removed from the Present UseValue program was found to be in
compliance, creating the need to reverse the issuance of 2016 deferred tax bill. No change of
value was involved.
Phillips, Frances Coleman
287106
2015
-
-
1,909.43
Deferred taxes billed in error (illegal tax
Upon review, property previously removed from the Present UseValue program was found to be in
compliance, creating the need to reverse the issuance of 2015 deferred tax bill. No change of
value was involved.
Piedmont Electric Member Corporation PEMC
35680
2017
4,910,050
11,503
46,080.34
Assessed in error (illegal tax
This adjustment is being made per a Public Utilities Corrected Certification for PEMC received from
NCDOR on 3/6/18. In the original certifiation for PEMC, the values for two tax jurisdiction accounts
were transposed. This adjustment corrects one of the accounts, and the second correction will be
made separately by an increase to the value of the other account from $11,503 to $4,910,050.
The tax jurisdiction rates are slightly different, so this correction creates a "net" refund to PEMC of
$303.71.
University of North Carolina Health Care System
197041
2017
543,400
0
5,169.90
Assessed in error (illegal tax)
Exempt property billed in error (part of UNC & UNC Hospitals)
University of North Carolina Health Care System
224021
2017
6,022 900
0
93,204.37
Assessed in error (illegal tax)
Exempt property billed in error (part of UNC & UNC Hospitals)
University of North Carolina Health Care System
197040
2017
594,100
0
(5,652.261
Assessed in error (illegal tax)
Exempt property billed in error (part of UNC & UNC Hospitals)
TOTAL
165 856.58
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.
February 15, 201 8 thru March 14, 2018