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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: Apri120, 1999 <br />Action Agenda <br />Item No. 9_'~S <br />SUBJECT: Blue Cross Blue Shield Property Tax Refund Request <br />DEPARTMENT: Assessor's Office <br />PUBLIC HEARING: (Y/1~ No <br />ATTACHMENT(S): <br />Resolution <br />Tax Refund Request <br />INFORMATION CONTACT: <br />John Smith, Jr., ext 2101 <br />TELEPHONE NUMBERS: <br />Hillsborough 732-8181 <br />Chapel Hill 968-4501 <br />Durham 688-7331 <br />Mebane 227-2031 <br />PURPOSE: To consider adoption of a resolution related to a request for property tax refund. <br />BACKGROUND: On January 4, 1999 the Orange County Tax Office received an amended 1998 <br />Business Personal Property Listing Form from Blue Cross and Blue Shield (BCBS). Also included <br />was a request for a refund on business personal property improperly listed by Blue Cross and Blue <br />Shield in 1998. Under General Statute 105-381(b), "Action of Governing Body" provides that <br />"upon receiving a taxpayer's written statement of defense and request for release or refund, the <br />governing body of the Taxing Unit shall within 90 days after receipt of such a request determine <br />whether the taxpayer has a valid defense to the tax imposed or any part thereof and shall either <br />release or refund that portion of the amount that is determined to be in excess of the correct liability <br />or notify the taxpayer in writing that no release or refund will be made ". <br />Denial of this requested refund is recommended on two grounds: <br />1). N.C. General Statutes do not make provisions for amending a listing form. Blue Cross and Blue <br />Shield did, however, have the legal right to request a hearing before the Boazd of County <br />Commissioners related to their 1998 valuation. As long as the Boazd of County Commissioners had <br />the legal authority to change values, the Boazd could have heazd this request. However, the Board's <br />authority to adjust values ends on the last day of each calendaz yeaz. Blue Cross and Blue Shield <br />filed no appeal or request for a hearing prior to the end of calendaz yeaz 1998 and, therefore, lost <br />their rights to request an adjustment for tax year 1998. <br />