HomeMy WebLinkAboutRES-2019-022 Property Tax Releases-Refunds 2
NORTH CAROLINA RES - 20I M22
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 JEC, M ttlt
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
7 12 2 q , 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 2 day of
fidU ' , 2019 .
�Oy,
f
Clerk to the Board of Commissioners
17
3
Clerical error G.S. 105-381(a)(1)(a) BOCC REPORT - REAUPERSONAL
Illegal tax G.S. 105-381(a)(1)(b)
Appraisal appeal G.S. 105-330.2(b) APRIL 2, 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Battle, Tremayne DeShawn 1071486 2018 6,790 197.43 Assessed in error (illegal tax Gap bill: vehicle located in Cabarrus County during gap period
Beck, Paul L 234097 2018-2017 193,000 - 1 ,773.09 Double billed (illegal tax Duplicate 2017 bill created for real and personal property in error
Jones Grove Missionary Baptist Church 316986 2018 27,300 - 257.14 Assessed in error (illegal tax *Exempt property billed in error (G.S. 105-278.3 Religious purpose
Middlesworth, John 1075288 2018 11,500 - 181.73 Assessed in error (illegal tax Gap bill: vehicle located in Iredell County du6ng gaperiod
Late application for exemption request letter was accepted by BOCC 9/4/18, but one
Piney Grove Church Sherman Poteat 50834 2018 21,600 - 203.45 Assessed in error clerical error account associated with the letter was mistakenly left off the report.
Poole, Gregory 1051947 2015-2014 9,960 - 94.47 Double billed (illegal tax Double billed for 2014 (discovery bill created in error
Property previously disqualified from present-use value program produced evidence
Ray, Betty Cates 232722 2018 384,375 N/A 1 ,458.88 Reversal of deferred tax bill of compliance thereby necessitating a reversal
Property previously disqualified from present-use value program produced evidence
Ray, Betty Cates 232722 2017 457,825 N/A 1 ,565.24 Reversal of deferred tax bill of compliance thereby necessitating a reversal
Property previously disqualified from present-use value program produced evidence
Ray, Betty Cates 232722 2016 397,434 N/A 1 ,262.50 Reversal of deferred tax bill of compliance thereby necessitating a reversal
Ray, Joshua Carter 1069226 2017 9,960 - 603.78 Assessed in error (illegal tax Gap bill: vehicle located in Italy during gapperiod
Sloan, Evan 1067383 2018 6,930 - 171.11 Assessed in error (illegal tax Gap bill: vehicle located in Texas during gap period
7,768.82 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 pdncipal tax amount also constitutes approval of the release or
refund of all associated interest, penalties, fees, and costs a urtenant to the released or refunded pdncipal tax amount.
*This property was previously exempt, but due to a change in our billing process it was either billed in error, or was assessed at full value in error.
February 14, 2019 thru March 13, 2019