HomeMy WebLinkAboutRES-2019-031 Property Tax Releases-Refunds 2
NORTH CAROLINA RES -20I M31
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 � .�
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
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 .
;P Clerllto t Bo of Commissioners
17 e `�
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) MAY 21 , 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
DTS & Associates Inc. 296591 2018 10,871 - 101.26 Assessed in error (illegal tax) Out of Business prior to 1/1/2018
DPMD Joint Ventures Inc dba Heavenly
Buffaloes 1067336 2018 85,034 - 1,403.23 Double billed (illegal tax Also billed on account 1066111
Andruscavage, Joanne Bosmans 1068416 2017 6,630 - 422.99 Double billed (illegal tax Gap bill: vehicle registerd in Georgia and then Florida during Gap period
Owings, Rebecca Laney 1076006 2018 17,880 - 318.95 Assessed in error (illegal tax Gap bill: vehicle registered in Florida during Gap period
NCGS 105-275 (40)(b) Effective beginning with 2014 taxes, certain software
Sports Endeavors Inc 173721 2017 31,558,129 15,463,807 (234,606.93) Assessed in error (illegal tax) is exempt from taxation
NCGS 105-275 (40)(b) Effective beginning with 2014 taxes, certain software
Sports Endeavors Inc 173721 2016 30,267,149 3,117,599 (422,989.99) Assessed in error (illegal tax) is exempt from taxation
NCGS 105-275 (40)(b) Effective beginning with 2014 taxes, certain software
Sports Endeavors Inc 173721 2015 18,121,397 3,129,201 233,578.41 Assessed in error (illegal tax is exempt from taxation
NCGS 105-275 (40)(b) Effective beginning with 2014 taxes, certain software
Sports Endeavors Inc 173721 2014 11 ,779,894 2,869,453 138,824.67 Assessed in error (illegal tax is exempt from taxation
(1,032,246.43
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.
April 11 , 2019 thru May 3, 2019