HomeMy WebLinkAboutAgenda - 04-19-2005-5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 19, 2005
Action Agen~rda f
Item No. of
SUBJECT: Property Tax Refund (Best vs. Orange County)
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
,John Smith, ext. 2101
Resolution
Spreadsheet TELEPHONE NUMBERS:
Hillsborough
Chapel Hill
Durham
Mebane
732-8181
968-4501
688-7331
336-227-2031
PURPOSE: To consider adoption of a refund resolution related to one (1) request for property
tax refund.
BACKGROUND: The Assessor's Office has received a request from one (1) taxpayer for
refund of property taxes paid in prior fiscal years. 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 refunds
for the current and four previous fiscal years.
It should be noted that this refiand is an order owing to Default Judgment issued in the case of
Best vs, Orange County, which involved a question of tax situs related to the uncertain location
of the Orange-Alamance boundary line. Although this property is only 9.78 acres in size, it
qualifies for the use value program under NCGS § 105-277,3 (a)(1), which provides that
"individually owned agricultural land consisting of one or mare tracts, one of which consists of at
least 10 acres...." is designated a special class of property that is eligible for taxation under the
present use value program, In practice, this means that once there is one qualifying tract, other
tracts (whether contiguous or not) may be qualified even if they individually, standing on their
own, would not qualify, The property owner in this case owns several tracts, In Orange County
there is a qualifying tract that is 16 acres, and there is a 27 acre tract taxed in Alamance
County immediately across the road from the tract in question. County staff have previously site
visited the 16 acre tract and the tract in question and have confirmed their qualifying agricultural
use,
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FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of
$240.92 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board: Approve the attached
resolution approving one property tax refiand request in accordance with N.C. General Statute
105-381.
NORTH CAROLINA
ORANGE COUNTY
REFUND/RELEASE 12ESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 3302(B) allows for the refund and/or
release of taxes when the Board of County Commissioners determines that a taxpayer applying for the
refund release has a valid defense to the tas imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refimd/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 Refund/Release, the
taxpayer has timely applied in writing for a refund of the tax imposed and has presented a valid defense to
the tax imposed as indicated on the Request for Property Tax RefundBelease
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: Conurussioners
Noes:
I, Donna Baker, Cled< 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 ]teld 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 dte corporate seat of said County, this day of
,2005.
3
Cleric to the Board of Comnssioners
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