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HomeMy WebLinkAboutRES-2020-074 Extension of 2021 Tax Listing Period 3 ICES -202M74 NORTH CAROILItNA ORANGE COUNTY EXTENSION OF TAX ]LISTING PERIOD RESOLUTION (Approval) Whereas , North Carolina General Statutes 105 -307(b) allows the Board of County Commissioners to extend the time during which property is to be listed for taxation for up to 60 additional days in a revaluation years and Whereas , the Board has found it reasonable and prudent to extend this period for 2021 . NOW, THEREFORE , IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the time during which property is to be listed for taxation in 2021 be extended until February 28 , 2021 . Upon motion duly made and seconded, the foregoing resolution was passed by the following votes : / Ayes : Commissioners C 'I `� Haw . Noes : I, Greg Wilder, Interim 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 Commmissioners for said County at a regular meeting of said Board held on l,� ! 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 (&A i).W 2020 . „ tt d of Commissioners 17 0 sz orfy cata��fi� 4 105=307 . Length of listing period ; extension ; preliminary work. ( a) Listing Period . e Unless extended as provided in this section, the period during which property is to be listed for taxation each year begins on the first business day of January and ends on January 31 . (b) General Extensions . o The board of county commissioners may, by resolution, extend the time during which property is to be listed for taxation as provided in this subsection . Any action by the board of county commissioners extending the listing period must be recorded in the minutes of the board, and notice of the extensions must be published as required by G . S . 105 -296 (c) . The entire period for listing, including any extension of time granted, is considered the regular listing period for the particular year within the meaning of this Subchapter . ( 1 ) In nonrevaluation years , the listing period may be extended for up to 30 additional days . (2 ) In years of octennial appraisal of real property , the listing period may be extended for up to 60 additional days . ( 3 ) If the county has provided for electronic listing of personal property under G . S . 105 - 310 . 1 , the period for electronic listing of personal property may be extended up to June 1 . A resolution that provides a general extension of time for the electronic listing of personal property shall continue in effect until revised or rescinded unless otherwise stated in the resolution . (c) Individual Extensions . e The board of county commissioners shall grant individual extensions of time for the listing of real and personal property upon written request and for good cause shown . The request must be filed with the assessor no later than the ending date of the regular listing period . The board may delegate the authority to grant extensions to the assessor . Extensions granted under this subsection shall not extend beyond April 15 . Notwithstanding the individual extension time limitation in this subsection, if the county has provided for electronic listing of personal property under G . S . 105 = 310 . 1 , extensions granted for electronic listing of personal property shall not extend beyond June 1 . ( d) Preliminary Work . o The assessor may conduct preparatory work before the listing period begins , but may not make a final appraisal of property before the day as of which the value of the property is to be determined under G . S . 105 �285 . ( 1939 , c . 310 , s . 905 ; 1971 , c . 506 , s . 1 ; 1973 , cc . 141 , 706 ; 1975 , c . 490 19775 c . 360 ; 1987 , c . 43 , s . 5 ; c . 45 , s . 1 ; 2001 �279 , s . 2 ; 2006 � 30 , s . 2 ; 2011 �238 , s . 3 . )