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HomeMy WebLinkAboutRES-2018-045 Property Tax Releases Refunds2 NORTH CAROLINA RES- 2018 -045 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 Board of Commissioners for said County at a regular meeting of said Board held on W' ;'said record having been made in the Minute Book of the minutes of said Board, land' 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 201 . ,. �➢ ,,tr ,.�-� Clerk to the Board of Commissioners ®� �llliC[m 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) 3 EOCC REPORT - REAL /PERSONAL JUNE 19, 2018 NAME ACCOUNT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION A ponte, Claudia J. 185372 2017 241,600 87,200 (1,754.45) Assessed in error (illegal tax) Home destroyed by hurricane damage many years ago. Condemned April 2016 Aponte, Reynaldo L. 185372 2016 240,783 109,800 (1,553.98) Assessed in error (illegal tax) Home destroyed by hurricane damage many years ago. Condemned April 2016 McCabe, Stephen 1068331 2018 24,100 0 (1,755.69) Assessed in error (illegal tax Gap Bill - there was no gap in registration per DMV records Nissan Infinity LT 1045595 2016 20,920 0 (370.59) Assessed in error (illegal tax Vehicle sold 3.10.2015 Nissan Infinity LT 1045595 2015 25,190 0 (446.24) Assessed in error (illegal tax Vehicle sold 3.10.2015 Straughan, Dalhia 1062357 2017 14,890 0 (134.83) Double billed (illegal tax Also billed on account 313188 Zhao, Jun 1067779 2018 14,920 0 (475.56) Assessed in error illegal tax) Gap Bill -there was no gap in registration per DMV records (6,491.34) Total Gap Bill: A property tax bill that covers the months between the expiration of a vehicle's registration and the renewal of that registration or the issuance of a new registration. 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. . May 17, 2018 thru May 30, 2018