HomeMy WebLinkAboutAgenda - 05-04-2004-5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 4, 2004
Action Agenda
Item No. j-L..
SUBJECT: Property Tax Refund/Release
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
~)ohn Smith, ext. 2101
Resolution
Tax Refund/Release Requests
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a refund/release resolution related to two (2) requests for
property tax refunds.
BACKGROUND: The Assessor's Office has received two (2) requests from taxpayers for
refund of property taxes paid in prior fiscal years, A refund is being requested for Map
7,130.B,7B for the years 1999 through 2002, (Per prior discussion with County staff, 2003
taxes on this property are outstanding, so a release of the 2003 tax bill is being requested,)
The property owner of the property described as Map 7.130.B.7C is requesting a refund for
taxes paid for years 1999 through 2003.
Both property owners are requesting this action due to Chatham County's position that the 1989
Resolution allowing these two properties to be taxed in Orange County is no longer applicable,
Far tax year 2004, these two properties will be released for taxation to Chatham County,
General Statute 105-381(b), "Action of Governing Body" provides that "upon receiving a
taxpayer's written statement of defense and request for 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 five previous fiscal years,
FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of
$22,233,30 to the County and special districts, Of this amount, $19,843,75 is to be refunded
and $2,389.55 is to be released,
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RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving two (2) property tax refund/release requests in accordance with N,C,
General Statute 105-381,
NORTH CAROLINA
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 3302(B) allows for the refund and/or release of taxes when
the Board of County Conutilssioners deternunes that a taxpayer applying for the refund/release 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 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 of the tax imposed and has presented a valid defense fo the tax imposed as indicated on the
Request for Property Tax R.efund/Release
NOW,1'HEREFORE, 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 motimr duly made and seconded, the foregoing resolution was passed by the following votes:
Ayes: Conmiissioners
Noes:
I, Dolma Baker, Cled: to the Board of Cotrunissioners for the County of Orange, North Carolina, DO HEREBY
CLR.TIFY 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 mrd rho corporate seal of said Cowrty, this day of
,2004.
Clerk to the Board of Commissioners
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