HomeMy WebLinkAboutAgenda - 04-13-2004-5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 13, 2004
Action Agenda
Item No. _ ~~- __
SUBJECT: Property Tax Refunds
DEPARTMENT: Assessor's Office
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Tax Refund Requests
INFORMATION CONTACT:
John Smith, ext. 2101
Durham 688-7331
Mebane 336-227-2031
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
PURPOSE: To consider adoption of a refund resolution related to six (6) requests for property
tax refunds.
BACKGROUND: The Assessor's Office has received six (6) requests from taxpayers for refund
of property taxes paid in prior fiscal years. General Statute 105-381(b), "Action of Governing
Body" provides that "upon receiving a taxpayer's written statement of defense and request far
release or refund, the governing body of the Taxing Unit shall within 90 days after receipt of
such a request determine whether the taxpayer has a valid defense to the tax imposed or any
part thereof and shall either release or refund that portion of the amount that is determined to
be in excess of the correct liability or notify the taxpayer in writing that no release or refund will
be made". North Carolina law allows the Board to approve property tax refunds for the current
and four previous fiscal years.
It should be noted that one of the six refunds is in order owing to a court judgment in the case of
Chapel Hill Kehillah vs. Orange County, which involved a question of tax exemption related to
application for exemption not being filed in the calendar year of 2003. Board of County
Commissioner approval is required to give effect to the court rendered decision. In addition to
the statutorily calculated tax refund, Chapel Hill Kehillah is also entitled to reimbursement of the
court costs associated with the court action.
FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of
$27,840.11 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving six (6) property tax refund requests in accordance with N.C. General
Statute 105-381.
NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330,2(B) allows for the refund of taxes
when the Board of County Commissioners detemilnes that a taxpayer applying for the refund has a valid
defense fo the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refunds" has
been taxed and the tax has been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refunds, the taxpayer
has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Refunds.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
OF ORANGE COUNTY THAT the recommended property tax refund(s) are
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes:
Ayes: Commissioners
Noes:
1, Donna Baker, Clerk to dre Board of Commissioners for the County of Orange, North Carolina,
DO IIEREBY 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
,2003,
Clerk to the Board of Commissioners
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