HomeMy WebLinkAboutAgenda - 08-19-2008 - 4fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 19, 2008
Action Agen~l~
Item No. LL..~~
SUBJECT: Property Tax Refund
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
John Smith, 245-2101
PURPOSE: To consider adoption of a refund resolution related to one (1) request for property
tax refund.
BACKGROUND: The Assessor's Office has received one (1) request from a taxpayer 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 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 the current
and four previous fiscal years.
FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of
$6,781.28 to the County, municipalities, and special districts. For fiscal year 2008/2009, the
total net reduction in revenue is $6,781.28. The Tax Assessor recognized that refunds could
impact the budget and accounts for these in the annual budget projections.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving one (1) property tax refund request 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 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
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 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
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
2008.
Clerk to the Board of Commissioners
19. 2008
Old New Value Rate Financial Property
Name Map Ref Tract # Value Value Difference Code Impact Description Reason for Adjustment
Heritage Hills Recreation Acct 34514 399,902 39,702 -360,200 04 -6,781.28 Bus Pers Pr Illegal Tax 105-381(a)(1)b Double Billed
_ ___ Refund is for years 2006 & 2007.
Owner listed property on business
personal property abstract that was also
listed as real estate.