HomeMy WebLinkAboutAgenda - 04-19-2005-5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 19, 2005
Action Agenda
Item No. 5-G.
SUBJECT: Property Tax Release of Deferred Taxes (Best vs. Orange County)
DEPARTMENT: Assessor
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
John Smith, ext, 2101
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 one (1)
request for property tax release on deferred taxes.
BACKGROUND: The Assessor's Office is requesting approval to release property values
related to one (1) request for property tax release on deferred taxes (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.
It should be noted that this release is due to a 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. The property is a participant in the present use value
program and has incurred a deferred tax bill for 2002, 2003, and 2004, This release specifically
addresses these deferred taxes. 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
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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.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$1,412.69 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving one (1) property tax release of deferred taxes request 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 fot the release of taxes
when the Board of County Conutiissioners 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 bas 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, I'I IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the reconmiended property 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 Conmrissioners for the County of Orange, North Carolina,
DO HEREBY CI•.RTIFY that the foregoing has been carefidly copied from the recorded minutes of the
Board of Conunissioners 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.
3
Clerk to the Board of Commissioners
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