HomeMy WebLinkAboutRES-2018-054 Property Tax Releases Refunds 2
NORTH CAROLINA RES-2018-054
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 foregoin resolution was passed by the following votes:
Ayes: Commissioners
C�
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
2/1
?4jsaid 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
018.
tio,�a4Q � �Co�h f�
CIA to the Board of Commissioners
17 52
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Clerical error G.S.-381(a(1)(b)(a) BOCC REPORT-REAL/PERSONAL
Illegal tax G.S.105-381(a)(1)(b)
Appraisal appeal G.S.105-330.2(b) SEPTEMBER 4, 2018
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Assessed in error(illegal tax) Mobile home park sold to North Carolina Department of Transportation in
Alexander,Rebecca 957332 2018 19,230 - (199.24) 2017,mobile home removed
Bennett,Steve 1057572 2018 34,750 - 549.12 Assessed in error ille al tax Not in Orange County January 1 st per 2018 listing form
Brantley,Charles 1051039 2017 7,900 - 134.47 Double billed(illegal tax Also on account 231144
Bunnell,Theodore W. 296647 2018 390,900 171,700 (2,012.69) Incorrect value(clerical error) Percentage of completion overstated and unfinished basement incorrectly
Carrboro United Methodist Church 312593 2017 235,500 160,500 1,221.67 Incorrect value(clerical error) Exempt property billed in error,land adjustment was removed(Religious)
Carrboro United Methodist Church 312593 2018 235,500 160,500 1,234.95 Incorrect value(clerical error) Exempt property billed in error,land adjustment was removed(Religious)
Community Alternatives for Supportive Abodes 315699 2018 293,400 - (4,636.30) Incorrect value clerical error Exempt property billed in error(Low-or moderate-income housing)
Community Alternatives for Supportive Abodes 315688 2018 72,500 - 1,145.64 Incorrect value clerical error Exempt property billed in error(Low-or moderate-income housing)
Community Alternatives for Supportive Abodes 315689 2018 71,300 - 1,126.66 Incorrect value clerical error Exempt property billed in error(Low-or moderate-income housing)
Community Alternatives for Supportive Abodes 315693 2018 52,800 - 834.34 Incorrect value clerical error Exempt property billed in error(Lovo-or moderate-income housing)
Community Alternatives for Supportive Abodes 315692 2018 52,800 - (834.34) Incorrect value clerical error Exempt property billed in error(Low-or moderate-income housing)
Community Alternatives for Supportive Abodes 315690 2018 67,600 - 1,068.21 Incorrect value clerical error Exempt property billed in error(Low-or moderate-income housing)
Community Alternatives for Supportive Abodes 315691 2018 67,600 - (1,068.21) Incorrect value clerical error Exempt property billed in error(Low-or moderate-income housing)
Community Home Trust 319209 2018 3,561,700 - 58,646,95 Incorrect value clerical error Exempt property billed in error(Low-or moderate-income housing)
Cummings,Francis R Jr 107068 2018 338,900 169,450 1,596.04 Incorrect value clerical error Historical exemption removed in error
Department of Transportation North Carolina 245939 2018 368,500 - 3,470.90 Incorrect value clerical error Exempt property billed in error(Government)
Department of Transportation North Carolina 1062012 2018 17,000 - 161.02 Incorrect value clerical error Exempt property billed in error(Government)
Department of Transportation North Carolina 1062013 2018 13,000 - (123.13) Incorrect value clerical error Exempt property billed in error(Government)
Department of Transportation North Carolina 1062250 2018 146,200 - 1,377.05 Incorrect value clerical error Exempt property billed in error(Government)
Department of Transportation North Carolina 1062251 2018 14,600 - (137.51) Incorrect value clerical error Exempt property billed in error(Government)
Department of Transportation North Carolina 1062334 2018 36,000 - 340.99 Incorrect value clerical error Exempt property billed in error(Government)
Department of Transportation North Carolina 1062336 2018 38,000 - (359.93) Incorrect value clerical error Exempt property billed in error(Government)
Department of Transportation North Carolina 1066844 2018 20,300 - 191.20 Incorrect value clerical error Exempt property billed in error(Government)
Department of Transportation North Carolina 1061858 2018 24,800 - 233.59 Incorrect value clerical error Exempt property billed in error(Government)
Department of Transportation North Carolina 1061859 2018 30,000 - 282.57 Incorrect value clerical error Exempt property billed in error(Government)
Drees Company 1059039 20 77 19,222 - (308.22) Double billed(illegal tax Also on account 1062715
Habitat for Humanity 220685 2018 87,700 - 1,289.54 Incorrect value clerical error Exempt property billed in error(Low-or moderate-income housing)
Harmony Heritage Homeowners Association Inc. 1066587 2018 48,700 1 447.16 Incorrect value(clerical error) Homeowners association property incorrectly valued as residential land
Hill Rom Company Inc. 1062648 2018 9,558 - (140.54) Assessed in error illegal tax Asset removed from location prior to January 1st per listing form
Timely filed Present Use Value application that would reduce taxable value
Johnson,Megan H. 301288 2018 471,100 358,126 1,064.10 Incorrect value(clerical error) was not processed prior to billing
Kyle,Jero 1069613 2018 11,180 11,180 145.34 Assessed in error(illegal tax Gap Billing:Number of Billing Months corrected from 15 to 7
Lanee Brooks Salon LLC 1055593 2017 12,146 - (132.20) Double billed(illegal tax) Also on account 1057331
Lineberry,Crystal Nolan 1067526 2018 22,950 - (175.07) Assessed in error(illegal tax Gap billing:vehicle registered during stated gap period
Patterson,Richard James 1068276 2018 21,560 - (111.21) Assessed in error(illegal tax Gap billing:vehicle registered during stated gap period
Richard Edward Cheney 205166 2018 11,240 - 154.37 Double billed illegal tax) Vehicle licensed in 2018,taxed with registration
Sanders,Kristin 1071442 2018 13,180 - 113.05 Assessed in error(illegal tax Property located in Durham County
Scott,Robin 1067552 2018 47,232 - (292.58) Assessed in error illegal tax Gap billing:vehicle was registered during stated gap period
Incorrect value(clerical error) Present Use Value was not applied to this parcel after being split from
Shields,Dorothy Heirs 1071284 2018 73,000 5,000 624.38) parent parcel
Simpson,Keith 1067544 2018 25,998 - 181.18 Assessed in error(illegal tax Gap billing:vehicle sold
Steven Lee Fowler 263347 2012 9,260 - (140.81) Assessed in error(illegal tax Mobile home removed May 9,2011
Three Oaks Engineering Inc 1059384 2018 31,856 - 468.41 Assessed in error(illegal tax Business closed Jan 13,2017 per 2018 listing form
Tilley,Jefferey Lynn 249273 2018 25,246 - 263.04 Assessed in error(illegal tax) Property located in Wake County
University of North Carolina at CHA Sciences Foundation Inc. 1058165 2018 570,000 - 9,007.17 Incorrect value(clerical error) Exempt property billed in error(Education)
Incorrect value clerical error Homestead Exemption removed in error(ownership changed but new
Vacheron,Mary Ann 245185 2018 236,700 118,350 1,948.75 ( ) owner applied for exemption timely)
Williams,Janet 271118 2018 211,500 105,750 1,671.06 Assessed in error(illegal tax) Application received timely,but additional information requested not
received until after billing
(101,664.92)
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 31,2018 thru August 15,2018