Orange County NC Website
Orange County Tax Assessor's Office <br /> PO Box 8181 <br /> Hillsborough, NC 27278 <br /> Orange County Tax Office <br /> MEMORANDUM <br /> TO: BOCC <br /> FROM: John Smith, Jr., Assessor <br /> SUBJECT: "The Summit" Subdivision <br /> DATE: October 31, 2002 <br /> On January 2, 2002 "The Summit" subdivision was platted from a 3.79 acre <br /> tract and a 30.16 acre tract. Mistakenly, the lots have been taxed as of 2002 <br /> when they should not have been taxed until the 2003 tax year. (Since the <br /> plat was recorded after January 1, 2002 the property still existed as two <br /> acreage tracts as of January 1, 2002. Taxation is based on the way a <br /> property exists as of January 1St of each tax year.) The attachment lists the <br /> tracts involved and indicates the old value and new value of each. <br /> Should you have questions please call John Smith <br /> 732-8181 ext. 2101. . . . . . . . . . . . . . . . . . . . . . . . . . . . . <br />