HomeMy WebLinkAboutAgenda - 08-19-2003-8fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 19, 2003
Action Agenda
Item No.
SUBJECT: Pro ert Tax Release
DEPARTMENT: Assessor's Office
PUBLIC HEARING: (YIN) No
ATTACHMENT(S):
Property Tax Release Request
Resolution
INFORMATION CONTACT:
John Smith, ext. 2101
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a resolution to release property value related to one (1)
request for property tax release.
BACKGROUND: The Assessor's Office has received a request from Joseph Brodie for release
of property taxes assessed in the prior fiscal year. 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 releases
for the current and four previous fiscal years.
Release of 2000 property valuation for Joseph Brodie from $389,937 to $310,140 is appropriate
since, in December of 2000, Mr. Brodie reported that his upstairs was being taxed as complete
when it was in reality only storage. However, in 2000, a clerical error was made when the
assessed value was not corrected and the correction was not submitted to the BOCC for
approval under General Statute 105-325.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$777.23 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving one (1) property tax release request in accordance with N.C. General
Statute 105-381.
2
REQUEST
FOR PROPERTY TAX RELEASE
Map Nbr: 2.46..30E
Tract Nbr: 241959
Account Nbr: 241959
Rate Code: 00
Name: Brodie, Joseph
Address: 3301 Serenity Lane
Hillsborough, NC 27278
Action Requested: Request property tax release for 2002.
Recommendation: Approve total property tax release of $730.90.
Explanation: Release of 2000 property valuation for Joseph Brodie from
$389,937 to $310,140 is appropriate since in December of 2000 Mr. Brodie
reported that his upstairs was being taxed as complete when it was in reality only
storage. However, in 2000 a clerical error was made when the assessed value
was not corrected and the correction was not submitted to the BOCC for
approval under General Statute 105-325.
Reference: General Statute 105-381(a)(1)c. A tax imposed through clerical error.
NORTH CAROLINA
ORANGE COUNTY
RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the release of taxes
when the Board of County Commissioners determines that a taxpayer applying for the release has a valid
defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax 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 Release, the taxpayer
has timely applied in writing for a release of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax release(s) are
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes:
Ayes: Corrunissioners
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 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