Orange County NC Website
1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: February 1, 2000 <br /> Action Agenda <br /> Item No. ?;PC <br /> SUBJECT: Property Tax Listing Extension <br /> DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) N No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> None John Smith, ext 2101 <br /> TELEPHONE NUMBERS: <br /> Hillsborough '732-8181 <br /> Chapel Hill 968-4501 <br /> Durham 688-7331 <br /> Mebane 336-227-2031 <br /> PURPOSE: To consider approving the extension of the period for property tax listing until <br /> February 14, 2000. <br /> BACKGROUND: As provided in North Carolina General Statute 105-307: "The period during <br /> which property is to be listed for taxation each year shall begin on the first business day of the <br /> month of January and, unless extended as herein provided shall continue through the month of <br /> January. The board of county commissioners may, in any nonrevaluation year, extend the time <br /> during which property is to be listed for taxation for a period not to exceed 30 additional days." <br /> Due to the inclement weather and treacherous road conditions during the last two weeks of <br /> January; it has been difficult and perhaps impossible for some citizens to get their listing in <br /> before the January 31" deadline. Therefore, the Assessor recommends that the Board of <br /> Commissioners approve a two-week extension until February 14, 2000. <br /> FINANCIAL IMPACT: Approval will permit citizens who file by the extended deadline to avoid' <br /> having to pay any statutorily imposed late listing penalties. <br /> RECOMMENDATION: The County Manager recommends approval of the extension of the <br /> property tax listing until February 14, 2000. <br />