HomeMy WebLinkAboutAgenda - 03-01-2005-5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 1, 2005
Action Agenda
Item No. Jam- ~
SUBJECT:
Tax Releases
DEPARTMENT: Assessor's Office
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, ext. 2101
Resolution
Spreadsheet TELEPHONE NUMBERS:
Hillsborough 732.8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a resolution to release property values related to eight (8)
requests for property tax release.
BACKGROUND: The Assessor's Office is requesting approval to release property values
related to eight (8) requests far property tax release. (see explanations on attached
spreadsheet). General Statute 105-381(b), "Action of Governing Body" provides that "upon
receiving a taxpayer's written statement of defense and request for release or refund, the
governing body of the Taxing Unit shall within 90 days after receipt of such a request determine
whether the taxpayer has a valid defense to the tax imposed or any part thereof and shall either
release or refund that portion of the amount that is determined to be in excess of the correct
liability or notify the taxpayer in writing that no release or refund will be made". North Carolina
law allows the Board to approve property tax releases for the current and four previous fiscal
years.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$11,325.99 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving eight (8) property tax release requests in accordance with N.C. General
Statute 105-381.
NORTH CAROLINA
ORANGE COUNTY
RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 3.30.2(B) allows for the release of taxes
when the Board of County Commissioners determines that a taxpayer applying for the release has a valid
defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Release" has
been taxed and the tax has been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Release, the taxpayer
has timely applied in writing for a release of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended ptoperiy tax 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
2005.
Clerk to the Board of Commissioners
~ N O~ N o ~ N ~ o
O N .U N i ... ~0 >i 'O c c '. r.
' ' O ` O N N N cD
O
N 4-
N .p
N N O
O ~ O O N
O N O' N ~ '^' O ~
N .
~ ° '
3 m 3 d c
m o
t- ?~ O
o 3 m 3 N
E a
i
xt .
I =
~ o o
c o
V m
j e
o
' _
c a ~ ~ m
. m m ~ ~ d V
... o s Q m m ~
d
E t0 .c
C N
~ L
~ ~
o 0)
~ ~ ~ ~
m ~ = ° r- ~ U Ix- m h w
c
~ . s m .
c -
N m o
~ 2
F Q ~ 0 > ~ O. O > S O T w .C O ~ ~ N
'O .
'O 'O -p
N 'O ~ ~ N ]
O ~
O b 'O c o N
t t C ~ 9 ~ N N N ~ ( ~
v
w ~
- C
.. x ~
~ G x
"
c ~ (0
c
o
o N
~
~
m X
a .c
3 O
0 J
~
~ N
m j
c
~ ` ~
F- `
T m
H c
m
~
m
°_~
0
3
~
m m
~
~
'
'
o
~
3 ~
=
m
n ~
T
rn
n N
a
rn
N
~
..~ o U ~ m
a ~
rn m ~ ~ c ._
N
m . .
'
°
o
E
~ c
^ ..
c m c a a m
m N
~ ~
~ x
~ o m x
~ o
$ u~ _
= >
= .
¢
~
/9 m
O N .
°1 m
O o
a o
a
° c
v
S o
~
1 ~ c I .
c ~. F
- c
i ~ - - w
- .
o c
- - - - - v
- - -
-- -
o - -
d - - -
d - - - - - ( E ~
a n. o
d N m _
~ ~ ~
o ` c c
~ ~
a c o N
a aNi ~ ~ m m ° ~ m o
o m m ~ ~ ~
~
_ m a
-
_
_. x
_
_
O - _ _ ~ - _ O N _ __ __ __ _ ~ ~ O
.- rn m m v co m
~ U d' O N 1~ 07 (D [t
U N th ~' ~ O N
C C ~ N
~ E o~
c -
Li.
-
-
__
_ _ - N __ - ~ - _ _. _ _ N O
~ l6 ~ N O N O
~ O
V
~
W N ~
r
~
~ _
m _
~
N
~
O
J
.C
N d
V
c*)
~Y
O
O
0)
M o
c
D)
a. i0 N ~
r ~
i
~
~ I~ ~ ~ O
N O O O ~ N ~ N
~ (`') IL7 t0 N
3 ° v rMi ~
(
-
Z ~ ~ - - - - ~- __ .~ _
- d -
n - - -_ _
~ ~ -
m -
~ v - - - .._
. -- -
vai -
~ -- c~i ~
~ ~ v_ ~ o v v rn ~
~ ~ tO N
O I
__ _ _ ~ _ - .._._ ~ ___ _ _ _ - - __ - w. ~.
o
w
d
K ~ ~ O
m ~-
~ ti
N j ~
M
N N h ( ~
.~
r
W
~
D) ..
'
-
>.I
~ ! W
~
c .c
` i, m
E ~
( >,
~
.~? c ~ i i
a
>
m
~
d m
m
~
~
m o
U ~
~
c
V U O - U ~ °~ m m ; Y
a _
`~ o c m
( z in ~ ~ ~ x v ¢ d ~ '¢ ol ( s
4