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Home My WebLink AboutAgenda - 12-07-1999 - 8o1 ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. ACTION AGENDA ITEM ABSTRACT .Meeting Date: December 7, 1999 SUBJECT: Property Value Changes ------------------------------------------------------------------------------------------------------------ DEPARTMENT: Assessor's Office PUBLIC HEARING: YES NO X ATTACHMENT(S): Value Change Resolution Spreadsheet INFORMATION CONTACT: John Smith, Jr., ext 2101 TELEPHONE NUMBER Hillsborough 732 -8181 Chapel Hill 968 -4501 Mebane 227 -2031 Durham 688 -7331 ------------------------------------------------------------------------------------------------------------- PURPOSE: To consider approving value changes made in property values after the 1999 Board of Equalization and Review has adjourned. BACKGROUND: North Carolina General Statute 105- 325(a) provides in part that "After the board of equalization and review has finished its work and the changes it affected or ordered have been entered on the abstracts and tax records as required by G.S. 105 -323, the board of county commissioners shall have the authority to make changes on the abstract and tax records. This section enumerates the circumstances under which a board of commissioners can make valuation changes. The Orange County Board of Equalization and Review adjourned on June 17, 1999. Since that time, staff have identified a number of changes to the values of specific properties which can and should be made, in accordance with the statutory provision's. Those changes are summarized in the attached sporeadsheet FINANCIAL IMPACT: Approval of these changes will reduce assessed value by $425,921 for 1999. This will result in a net reduction in revenue of $5,731 to the County, municipalities, and special districts. RECOMMENDATION: The manager recommends the that the Board adopt the resolution approving the attached value changes. NORTH CAROLINA ORANGE COUNTY VALUE CHANGE RESOLUTION Whereas, North Carolina General Statutes 105 -325 empowers the Board of County Commissioners to order changes to tax records after the Board of Equalization and Review has adjourned; and Whereas, the Board of Equalization and Review has adjourned for this year. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMNUSSIONERS OF ORANGE COUNTY THAT the recommended property tax value changes are ordered. Upon motion duly made and seconded, the foregoing resolution was passed by the following votes: Ayes: Commissioners �?aze-\I- 6D rd&zi Noes: I, Beverly A. Blythe, 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 De- a. � / 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. 1999. WITNESS my hand and the corporate seal of said County, this ISt� day of Clerk to the Bo d of Commis oners 2 VIA VALUE CHANGES Original Corrected Difference Rate Financial Name Map Ref Tract # Assessmen Assessmen in Value ode Impact Reason for Adjustment Cates, Samuel 3.50..12 327613 30,365 26,065 -4,300 03 - $40.80 Outbuildings double listed. Should have been listed only on tract # 327614. Lansdell, Lyle 7.95.E.5 721034 110,075 88,193 - 21,882 21 - $396.96 Percent complete on addition to house was not keyed due to clerical error. Imperiale Construction 4.4..40 452540 343,089 335,755 -7,334 00 - $70.34 House remeasured and square feet adjusted Caribou Construction Co. 3.59..8 357413 118,714 67,741 - 50,973 00 - $488.83 House was only 20 % complete 1/1/99 Richard Gaylord Homes 7.165..30 759116 163,410 57,663 - 105,747 22 - $1,799.82 House was only 5% complete 1/1/99 Southern Village 7.126L..539 759328 251,600 25,160 - 226,440 04 - $2,778.42 Base amount on land keyed incorrectly Zayas, Michael 7.26G..52 756477 238,663 227,909 - 10,754 22 - $183.03 House remeasured and square feet adjusted Benjamin, Ethel 7.101A..4 724568 96,706 98,215 1,509 21 $27.37 Addition of deck was not picked up before bills were mailed 1,352,622 926,701 - 425,921 -5,731 VIA NORTH CAROLINA ORANGE COUNTY EXEMPT STATUS RESOLUTION Whereas, North Carolina General Statutes 105 -282.1 empowers the Board of County Commissioners to approve applications for exemption after the close of the listing period, and Whereas, good cause has been shown as evidenced by the information packet provided,and Whereas, the County Commissioners have determined that the applicants could have been approved for 1999 had applications been timely. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the property applying for exemption for 1999 are so approved as exempt. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following Ayes: Commissioners Q� �- G -5 I I Noes: /l/DN e- 1, Beverly A. Blythe, 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 11P, Z / 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. 1999. WITNESS my hand and the corporate seal of said County, this day of Dece-*Iee Clerk to the Bo of Commissi ers 3 NORTH CAROLINA ORANGE COUNTY EXEMPT STATUS RESOLUTION Whereas, North Carolina General Statutes 105 -282.1 empowers the Board of County Commissioners to approve applications for exemption after the close of the listing period, and Whereas, good cause has been shown as evidenced by the information packet provided,and Whereas, the County Commissioners have determined that the applicants could have been approved for 1999 had applications been timely. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the properties applying for exemption for 1999 are so approved as exempt. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following Ayes: Commissioners Noes: I, Beverly A. Blythe, 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. 1999. WITNESS my hand and the corporate seal of said County, this /,5A- day of st e/ 0 01500101, MR �. 2z 1 i 22:' 1999 13:10 9199677517 OPAL GE CO (BPS ' 3 ANIMAL PROTECTION SOCIETY OF ORANGE COUNTY PS I 1081 AIRPORT FIOAO - CHAPEL HILL. NORTH OAROLINA 27514 TELEPHONE 1-719- 867 -73133 + FAX 919-967-7517 November 22, 1999 Ms Gail Jones, Appraiser 200 S. Caxneroo Street 'P.O. Box 8181 Hillsborough, NC 27278 Dear Ms Jones: This letter requests perrnissiom for a property tax exemption n vacant land tract #640507 before year end of 1999. My director= Ms Pat Sanford, believes that this property previously received exemption but the paperwork may have been lost. The property is used as a.wild l'if'e sanctuary in keeping with the Animal 1'.rotee- ion Society's statement of purpose. Please let me know if 1 can be of f4rtber assistance: Sincerely, Srs. Jesse Kauftmalanu