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HomeMy WebLinkAboutAgenda - 11-21-2000-8bORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 21, 2000 Action Agen~a Item No. ~~ SUBJECT_ Property Value Changes DEPARTMENT: Tax Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext 2101 Resolution &~ Spreadsheet TELEPHONE NUMBERS; Hillsborough 732-8181 Chapel Hill 968-45Q1 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider approving value changes made in property values after the 2000 Board of Equalization and Review has adjourned. BACKGROUND: North Carolina General Statute 105-325(a) provides in part that "After the board of equalization and review has finished its work and the changes it affected or ordered have been entered on the abstracts and tax records as required by G.S. 105-323, the board of county commissioners shall have the authority to make changes on the abstract and tax records." This section further enumerates the circumstances under which a board of commissioners can make valuation changes. FINANCIAL IMPACT: Approval of these changes will decrease assessed value by $339,457 for 2000. This will result in a net decrease in revenue of $ 4,107.61 to the County, municipalities, and special districts. RECOMMENDATION: The County Manager recommends that the Board adopt the resolution approving the attached value changes. NORTH CAROLINA ORANGE COUNTY VALUE CHANGE RESOLUTION Whereas, North Carolina General Statutes 105-325 empowers the Board of County Commissioners to order changes to tax records after the Board of Equalization and Review has adjourned; and Whereas, the Board of Equalization and Review has adjourned for this year. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMiVIISSIONERS OF ORANGE COUNTY THAT the recommended property tax value changes are ordered. Upon motion duly made and seconded, the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I, Beverly A. Blythe, 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 2000. Clerk to the Board of Commissioners o ~ °o ~ a E O C N L p ~ y ~ N ~ Gl L O ~ O p w 'C7 ~p 3 'C fG ~' D1 Y O C Vl 7 ~ N ~ N ~ ~ V . ~ y x ~ Q ~ ~ U . 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