HomeMy WebLinkAboutRES-2020-003 Property Tax Releases Refunds 2
NORTH CAROLINA RES - 2020 - 003
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 -c1 NA
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 business meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board,
1
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
2020lei
.
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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) January 2 'E , 2020
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
Anderson , Tempie L. 154166 2019 1331000 120 ,500 116096) Assessed in error (illegal tax) Parcel was assessed based on 8 acres rather than 4.75 acres
Anderson, Tempie L. 154166 2018 133 , 000 120,500 114.78 Assessed in error (illegal tax Parcel was assessed based on 8 acres rather than 4.75 acres
Anderson , Tempie L. 154166 20W 133 ,000 120 , 500 ( 113419) Assessed in error (illegal tax Parcel was assessed based on 8 acres rather than 4 .75 acres
Anderson , Tempie L. 154166 2016 1161937 102 ,892 133 . 15 Assessed in error illegal tax Parcel was assessed based on 8 acres rather than 4.75 acres
Anderson , Tempie L. 154166 2015 116 , 937 1029892 133. 15 Assessed in error illegal tax) Parcel was assessed based on 8 acres rather than 4.75 acres
Bellevue Mill LLC 1058731 2019 12 , 958, 600 61479 ,300 (96 ,405050) Assessed in error (illegal tax) G . S 105-278 ( historic property) exemption was removed in error
Bowman Road Partners LLC 1074193 2019 30 ,000 1 (401 OL71 Assessed in error (illegal tax Parcel was assessed as a buildable lot but contains roads for the development
Costello , Terence William 3182385 2019 3 , 650 - 121 .85 Assessed in error illegal tax) Gap bill: vehicle registered in New York during gap period
Costello , Terence William 3181850 2019 10 ,680 - (252. 53 Assessed in error (illegal tax) Gap bill : vehicle registered in New York during gap period
Edison Agrosciences Inc. 1076999 2019 30 ,662 - 494 .80 Situs error (illegal tax) Property located in Durham County
Enoch , Gilbert 154166 2014 1161937 102 ,892 133 . 15 Assessed in error (illegal tax Parcel was assessed based on 8 acres rather than 4.75 acres
Hamilton , John 1055025 2019 1 , 036 , 959 619, 240 6,215.24 Situs error illegal tax Some property listed was located in New Hanover County
Discovery was issued based on the 2019 listing form for leasehold improvements listed in 2017 but
Italian Pizzeria III 239859 2018 49 ,956 - (989025) Assessed in error illegal tax should be listed in 2018 . Leasehold improvements were not listed on depreciation schedule
Kincaid , Scott Lee Ervin 3182894 2019 25 , 337 - 137 .02 Assessed in error (illegal tax) Gap bill : vehicle was registered during the Gap period per NC Department of Motor Vehicles
Kirk , William Evert 3182252 2019 24 ,210 (358 , 1?1 Assessed in error (illegal tax) Gap bill: taxpayer transferred license plate from one vehicle to another without a gap in registration
Krating Inc. dba Sawasdee
Thai Restaurant 1057993 2019 53 , 850 - (997034) Assessed in error illegal tax Business closed on 1 2/2 812 0 1 8
Patino-Bancderas , Manuel 259163 2019 71750 61600 ( 15 .34 Assessed in error (illegal tax) Mobile home added in error
Round About Midnight Inc.
dba Cats Cradle 126502 2019 3689970 2220068 21451094) Assessed in error illegal tax) Leasehold improvement listed as real and personal property
Stoychev Stanimir Simeonov 3176117 2019 99 ,425 85 ,275 189 .32 Value adjustment (appraisal appeal) Taxpayer appealed value of vehicle and provided documentation to reduce value
Previously disqualified from present-use value program , evidence of compliance produced ,
Wagoner, Kurt Moore 277155 2019 334,421 N/A 2 ,839. 16) Assessed in error (illegal tax) necessitating reversal of deferred tax bill
Previously disqualified from present-use value program , evidence of compliance produced ,
Wagoner , Kurt Moore 277155 2018 334,421 N/A 31052017 Assessed in error (illegal tax) necessitating reversal of deferred tax bill
Previously disqualified from present-use value program , evidence of compliance produced ,
Wagoner, Kurt Moore 277155 2017 334 ,421 N/A 31258 .50) Assessed in error illegal tax necessitating reversal of deferred tax bill
Previously disqualified from present-use value program , evidence of compliance produced ,
Wagoner, Kurt Moore 277155 2016 326 ,603 N/A 4 ,004.95 Assessed in error illegal tax necessitating reversal of deferred tax bill
Total ( 1221928. 78
Gap Bill : A property tax bill that covers the months between the expiration of a vehicle's registration and the renewal of that registration or the issuance of a new registration.
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.
November 13 , 2019 thru January 2 , 2020