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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: October 16, 2012 <br /> Action Agenda <br /> Item No. 5-c <br /> SUBJECT: Property Tax Releases/Refunds <br /> DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Dwane Brinson, Tax Administrator, <br /> Spreadsheet (919) 245-2109 <br /> October 6, 2009 Board Meeting Abstract <br /> PURPOSE: To consider adoption of a release/refund resolution related to thirty-six (36) <br /> requests for property tax release and/or refund. <br /> BACKGROUND: The Tax Administration Office is presenting thirty-six (36) requests for release <br /> or refund of property taxes. Of the thirty-six (36) requests, fourteen (14) are requests for <br /> release of properties located along the Orange County/Alamance County line. A recent North <br /> Carolina Geodetic Survey places these properties in Alamance County, but this portion of the <br /> survey will not be the official county line until 2013, per acceptance by the North Carolina <br /> General Assembly. The Board of County Commissioners adopted a stated policy on October 6, <br /> 2009 to resolve the matter until the official line is adopted. It reads as such: Orange County will <br /> comply with NCGS 105-380 and will respond to any and all such requests for release or refund <br /> as required by state law and in particular NCGS 105-381. <br /> The remaining twenty-two (22) releases/refunds are based on requests from taxpayers for <br /> release or refund of property taxes. North Carolina General Statute 105-381(b), "Action of <br /> Governing Body" provides that "upon receiving a taxpayer's written statement of defense and <br /> request for release or refund, the governing body of the Taxing Unit shall within 90 days after <br /> receipt of such a request determine whether the taxpayer has a valid defense to the tax <br /> imposed or any part thereof and shall either release or refund that portion of the amount that is <br /> determined to be in excess of the correct liability or notify the taxpayer in writing that no release <br /> or refund will be made". North Carolina law allows the Board to approve property tax refunds <br /> for the current and four previous fiscal years. <br /> FINANCIAL IMPACT: The approval of this change will result in a net reduction in revenue of <br /> $22,417.23 to the County, municipalities, and special districts. However, the fourteen (14) <br /> planned releases due to the upcoming county line change will have no impact because these <br /> were not included in the annual budget projections. The amount for these fourteen (14) is <br /> $16,172.78. The remaining amount is $6,244.45, and the Tax Assessor recognized that <br /> refunds could impact the budget and accounted for these in the annual budget projections. <br /> RECOMMENDATION(S): The Manager recommends the Board approve the attached <br /> resolution approving these property tax release and refund requests in accordance with North <br /> Carolina General Statute 105-381. <br />