HomeMy WebLinkAboutRES-2018-068 Property Tax Refund-Release 2
NORTH CAROLINA RES-2018-068
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:
Ayes: Commissioners 1&a",
\
Vol
-0y oe
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
0 ,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
)A PA..j
018.
Clerk t' Board of Commissioners
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)
BOCC REPORT-REALIPERSONAL
NOVEMBER 1, 2018
NAME
ACCOUNT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
ADDITIONAL INFORMATION
Armacell
248227
2017
24,941,923
15,221,923
(199,057.091
Incorrect value(clerical error)
2017 listing form cost for year 2012 was incorrectly keyed
Chapel Hill,Town of
1061563
2018
039,000
-
(63,824.27)
Assessed in error(illegal tax)
*Exempt property billed in error(GS 105-278.1 Government)
Chapel Hill,Town of
1061541
2018
867,900
-
13,714.55)
Assessed in error(illegal tax)
*Exempt property billed in error(GS 105-278.1 Government)
Collins Crossing Terraces LLC dba Collins Crossing
1024882
2017
134,638
25,845
(1,772.13)1
Double taxation(illegal tax)
Business personal audit added equipment that was also listed on individual listing
form(appliances for rentals)
Collins Crossing Terraces LLC dba Collins Crossing
1024882
2016
165,884
32,002
(2,243.59)1
Double taxation(illegal tax)
Business personal audit added equipment that was also listed on individual listing
form(appliances for rentals)
Collins Crossing Terraces LLC dba Collins Crossing
1024882
2015
209,601
125,663
1,406.64)
Double taxation illegal tax
Business personal audit added equipment that was also listed on individual listing
form(appliances for rentals)
Collins Crossing Terraces LLC dba Collins Crossing
1024882
2014
246,786
97,966
2,493.93)
Double taxation illegal tax)
Business personal audit added equipment that was also listed on individual listing
form(appliances for rentals)
Community Home Trust
263801
2018
94,000
-
1,485.38
Assessed in error illegal tax
*Exempt property billed in error GS 105-277.17 Low-or moderate-income housing
Community Home Trust
286202
2018
79,400
-
1,254.67
Assessed in error(illegal tax)
*Exempt property billed in error(GS 105-277.17 Low-or moderate-income housing)
Duke Energy Carolinas LLC
1061741
2018
4,224,000
-
66,747.65
Assessed in error(illegal tax)
*Exempt property billed in error(GS 105-278.7 Other Charitable)
Eno River Development Company
1060852
2018
2,239,350
1,492,900
10,975.80
Assessed in error(illegal tax)
*Exempt property billed in error(GS 105-278 Historic)
Fresh Cut Sight and Sound LLC
1067095
2017
5,541
-
(102.90)
Assessed in error(illegal tax)
Property is located in Wake County,business provided proof of listing
Hillsborough Spa and Day Retreat Inc.
1067278
2017
123,918
93,893
(437.67)
Double taxation(illegal tax)
Leasehold improments listed as business personal property and real property
Hillsborough Spa and Day Retreat Inc.
1067278
2018
118,052
89,608
418.23
Double taxation(illegal tax)
Leasehold improments listed as business personal property and real property
Hilton,Misty
273257
2018
91,360
65,260
(245.83),
Assessed in error(illegal tax)
Mobile home located in Pender County
Idol,Clarence B.Trust
223975
2018
249,800
163,600
791.75
Incorrect value(clerical error)
House destroyed by fire in June 2017 as reported on 2018 property tax listing form
Lanee Brooks Salon LLC
1055593
2016
13,904
-
133.70)
Double taxation illegal tax
Also listed on account 1956331 Amanda K.Lane dba Lanee Brooks Salon
Lanee Brooks Salon LLC
1055593
2015
15,982
-
(153.68)
Double taxation illegal tax)
Also listed on account 1956331 Amanda K.Lane dba Lanee Brooks Salon
Prop Owners Association of Stoneridge and Sedgefield Inc.
50910
2018
99,000
-
(1,140.09)
Assessed in error(illegal tax)
*Exempt property billed in error(GS 105-278.2 Burial property)
Royce,Trevor
1072382
2018
2,260
-
139.87)
Assessed in error illegal tax)
Gap billing:vehicle registered in Massachusetts during gap period
United States of America
236148
2018
52,600
-
489.91
Assessed in error(illegal tax)
*Exempt property billed in error(GS 05-275 Governmental)
Vester B Perry Heirs
1050623
2018
11,160
-
112.72
Assessed in error(illegal tax)
Mobile home removed during 2014
Vester B Perry Heirs
1050623
2017
11,910
-
116.63
Assessed in error(illegal tax)
Mobile home removed during 2014
Vester B Perry Heirs
1050623
2016
12,740
-
132.86
Assessed in error(illegal tax)
Mobile home removed during 2014
Vester B Perry Heirs
1050623
2015
13,650
-
(142.35)
Assessed in error(illegal tax)
Mobile home removed during 2014
Walkers Holdings Group LLC dba Wendys
119548
2018
285,274
270,135
(222.56)
Incorrect value(clerical error)
Amended listing received August 15,2018 to correct original listing
Wasson,Dale
126375
2018
61,100
39,700
201.57
Incorrect value(clerical error)
Property value did not reflect recorded conservation easement on property
Total
369,960.02)
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.
*These properties were previously exempt,but due to a change in our billing process these were either billed in error,or were assessed at full value in error.
September 13,2018 thru October 11,2018