HomeMy WebLinkAboutRES-2019-004 Property Tax Releases-Refunds 2
NORTH CAROLINA RES - 20I M04
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
I AL d000
te
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
C)OVX 2 Zt L.® I , 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
2019 . '
+ ° ;S
4 - ler to the Board of Commissioners
fit
Groff
3
Clerical error G.S. 105-381(a)(1)(a) BOCC REPORT - REAL/PERSONAL
Illegal tax G.S. 105-381(a)(1)(b)
Appraisal appeal G.S. 105-330.2(b) JAN UARY 22, 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Accordino, Nicholas Henry 1069639 2018 5,520 - 127.41 Assessed in error(illegal tax Gap bill: vehicle registered in Texas during gap eriod
Bennett, Marianne 1073575 2015 11,490 - 150.86 Assessed in error (illegal tax NC Department of Motor Vehicle records indicate mobile home was not titled until March 2015
Bennett, Marianne 1073575 20141 11,490 - 161.66 Assessed in error (illegal tax NC Department of Motor Vehicle records indicate mobile home was not titled until March 2015
Bennett, Marianne 1073575 2013 13,790 - 202.54 Assessed in error(illegal tax NC Department of Motor Vehicle records indicate mobile home was not titled until March 2015
Chapel Hill Kehillah 251706 20181 2,520,700 50,400 39,035.68 Assessed in error (illegal tax *Exempt property billed in error G S 105-278.3 Religious purpostsl
Childcare Matters Inc. 1065705 20171 95,758 603 1,767.03 Assessed in error(illegal tax Leasehold improvements were disposed in 2015
Childcare Matters Inc. 1065705 20161 103,905 820 2,158.11 Assessed in error (illegal tax Leasehold improvements were disposed in 2015
Childcare Matters Inc. 1065705 20151 112,075 1,061 2,502.88 Double billed (illegal tax Also billed with real property on account 243611
Childcare Matters Inc. 1065705 2014 120,752 1,808 2,873.21 Double billed ille al tax Also billed with real property on account 243611
Childcare Matters Inc. 1065705 2013 128,393 1,519 3,208.18 Double billed (illegal tax Also billed with real property on account 243611
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988582 2018 87,100 - 375.00 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988582 20131 34,000 - 562.98 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988582 2012 34,000 - 556.18 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time.
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988580 2018 3,300 - 54.34 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988580 2017 3,300 - 53.75 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988580 2016 9,100 - 152.50 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988580 2015 9,100 - 152.50 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988580 2014 9,100 - 152.50 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988580 2013 9,100 - 150.66 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time
Clerical error due to missed ownership transfer to government entity in 2011; parcel should
Church of God 988580 2012 9,100 - 148.86 Assessed in error clerical error have been inactivated and dissolved into public right of way at that time
Department of Transportation 1066840 2018 49,200 - 463.41 Assessed in error(illegal tax *Exempt property billed in error Government
Fisher, Amelia 1073323 2018 15,200 - 149.00 Assessed in error (illegal tax Gap bill: Vehicle registered in Texas during gap period
Guilfoile, Courtney Foreman 1073294 2018 6,870 - 235.21 Assessed in error(illegal tax Gap bill: Vehicle owner eligible for Military Exemption during a eriod
Hicks, Earnestine 151508 2018 102,915 27,115 689.48 Double billed (illegal tax Also billed on account 1073849
No outbuildings located on parcel; parcel was valued as 335.19 acres but only contains 171.27
Kirk, Kenneth C.Trustee 1062401 2018 1,238,414 63,556 10,791.07 Assessed in error (illegal tax acres, all in the Present Use Value Program
Kirk, Kenneth C.Trustee 1062401 2017 77,456 63,556 127.67 Assessed in error (illegal tax No outbuildings located on parcel
Assessed in error(illegal tax) Gap bill: vehicle registered during gap period; license plates had been transferred from one
McCra , Donald 1073680 2018 24,738 - 303.12 vehicle to the other
Merritt, Thomas L. 315371 2018 144,769 90,269 500.42 Assessed in error (illegal tax Residence was demolished and removed from property in June 2009
Merritt, Thomas L. 315371 2017 73,228 18,728 493.50 Assessed in error (illegal tax Residence was demolished and removed from property in June 2009
Merritt, Thomas L. 315371 2016 48,886 18,459 288.45 Assessed in error(illegal tax Residence was demolished and removed from property in June 2009
Merritt, Thomas L. 315371 20151 48,886 18,459 288.45 Assessed in error (illegal tax Residence was demolished and removed from property in June 2009
Merritt, Thomas L. 315371 20141 48,886 18,459 288.45 Assessed in error (illegal tax Residence was demolished and removed from property in June 2009
Merritt, Thomas L. 315371 20131 48,886 18,459 282.36 Assessed in error(illegal tax Residence was demolished and removed from property in June 2009
Nan , Kevin Patrick 1073370 20181 8,060 - 116.75 Double billed (illegal tax Also billed on account 276263 (Christopher W Shull
Phelps, Joseph M ETAL 284751 2018 69,429 69,429 205.48 `Situs error(illegal tax) Parcel annexed in 1998; correct jurisdiction ratio: 44% Hillsborough, 56% Orange Rural Fire
Phelps, Joseph M ETAL 284751 2017 69,429 69,429 205.48 `Situs error (illegal tax) Parcel annexed in 1998; correct jurisdiction ratio: 44% Hillsborough, 56% Orange Rural Fire
Piedmont Electric Membership Corp1062249 2018 2,806,700 - 26,436.31 Double billed (illegal tax Also billed as public utility on account 35678
Piedmont Electric Membership Corp 1068488 2017 47,680 - 443.05 Double billed (illegal tax Gap bill: also billed as public utility on account 35678
Roundtree Donald T 118118 2018 70,014 - 652.11 Assessed in error (illegal tax Taxpayer deceased and business closed in 2017
University of North Carolina at Chapel Hill 1073609 2018 19,730 - 351.95 Assessed in error(illegal tax) Gap bill: exempt property billed in error (State Owned
97,858.59 TOTAL
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.
"Situs error: An incorrect rate code was used to calculate bill. Value remains constant but bill amount changes due to the change inspecific tax rates applied to that physical location.
November 14, 2018 thru January 3, 2019