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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: January 24, 2012 <br />Action Agenda <br />Item No. J - -F <br />SUBJECT: Extension of Tax Listing Period for 2012 <br />DEPARTMENT: Tax Administration PUBLIC HEARING: (YIN) No <br />ATTACHMENT(S): <br />Resolution <br />INFORMATION CONTACT: <br />Jenkins S. Crayton, 919-245-2735 <br />PURPOSE: To extend the period for which property is listed for taxes to February 29, 2012. <br />BACKGROUND: North Carolina General Statute (NCGS) 105-307(b) grants the Board of <br />County Commissioners the general authority to extend the deadline for which property is listed <br />for taxes by 30 days. This authority is exercised for a variety of reasons including bad weather, <br />valuation matters, and issues with listing forms. In typical years, Orange County mails listing <br />forms to taxpayers in late December with additional forms mailed in mid-January. This year the <br />computer system used to produce the forms failed to create proper listing forms and the first <br />mailing did not occur at the usual time. <br />It is reasonable and prudent to allow taxpayers additional time to make a complete and <br />accurate listing. <br />FINANCIAL IMPACT: There is no financial impact associated with extending the listing period. <br />RECOMMENDATION(S): The Manager recommends that the Board extend the listing period <br />to February 29, 2012. <br />