HomeMy WebLinkAboutRES-2019-035 Property Tax Releases Refunds 2
NORTH CAROLINA RES -20IM35
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 : C, mmissioners
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
oard of Commissioners for said County at a regular meeting of said Board held on
V �jG1 / y , 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
5201
17
Clerk to the Board of Commissioners
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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) J U N E 412019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Reversal of deferred tax bill Property was previously disqualified from present-use value program but produced evidence of
Aiken, Gerald R. Jr. 298891 2018 393,018 N/A 1,204.81 compliance, thereby necessitating a reversal
Reversal of deferred tax bill Property was previously disqualified from present-use value program but produced evidence of
Aiken, Gerald R. Jr. 298891 2017 393,018 N/A 1,276.74 compliance, thereby necessitating a reversal
Reversal of deferred tax bill Property was previously disqualified from present-use value program but produced evidence of
Aiken, Gerald R. Jr. 298891 2016 435,290 N/A (1,998.70) compliance, thereby necessitating a reversal
Allison, Leo L. 295299 2018 6,700 - 61.52 Assessed in error illegal tax Parcel inactivated due to recently discovered mapping error in 1964
Allison, Leo L. 295299 2017 6,700 - (60.67) Assessed in error (illegal tax) Parcel inactivated due to recently discovered mapping error in 1964
Allison, Leo L. 295299 2016 6,700 - (63.52) Assessed in error illegal tax Parcel inactivated due to recently discovered mapping error in 1964
Allison, Leo L. 295299 2015 6,700 - 63.52 Assessed in error illegal tax Parcel inactivated due to recently discovered mapping error in 1964
Allison, Leo L. 295299 2014 6,700 - (63.52) Assessed in error illegal tax Parcel inactivated due to recently discovered mapping error in 1964
Blue Stripes LLC dba Silverspot Cinema 1057995 2018 11,959,889 7,067,969 (77,302.12) Assessed in error (illegal tax) Per GS105-381 (a)(1) b. leasehold improvements assessed as real and personal property
Blue Stripes LLC dba Silverspot Cinema 1057995 2017 10,562,405 5,382,725 (75,155.05) Assessed in error illegal tax Per GS105-381 (a)(1) b. leasehold improvements assessed as real and personal property
Blue Stripes LLC dba Silverspot Cinema 1057995 2016 10,960,737 5,493,297 (88,047.66) Assessed in error illegal tax) Per GS105-381 (a)(1) b. leasehold improvements assessed as real and personal property
Blue Stripes LLC dba Silverspot Cinema 1057995 2015 3,784,082 203,203 (57,666.48) Assessed in error illegal tax Per GS105-381 (a)(1) b. leasehold improvements assessed as real and personal property
Paredes, Ramon 106819D 2018 24,410 - 280.22 Assessed in error (illegal tax Gap bill - vehicle registered in Georgia during gap period
(303,244.53) 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.
May 4, 2019 thru May 15, 2019