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ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> Action Agenda <br /> Item No. <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: February 18, 1997 <br /> SUBJECT: Authorization to Extend Property Tax Listing Period <br /> --------------------------------------------------------------------------------------------------------- <br /> DEPARTMENT : Assessor's Office PUBLIC HEARING: YES NO X <br /> ATTACHMENT(S): BUDGET AMENDMENT <br /> None NEEDED: YES NO <br /> INFORMATION CONTACT: <br /> John Smith, Jr., Assessor, ext 2101 <br /> TELEPHONE NUMBER <br /> Hillsborough 732-8181 <br /> Chapel Hill 968-4501 <br /> Mebane 227-2031 <br /> Durham 688-7331 <br /> --------------------------------------------------------------------------------------------------------- <br /> PURPOSE: To consider delegating authority to the Assessor for granting extensions for filing <br /> property tax listing forms. <br /> BACKGROUND: North Carolina General Statutes(NCGS) Chapter 105-307 lays out the rules for <br /> listing of property subject to ad valorem taxation. In part,the statute reads that"The period during <br /> which property is to be listed for taxation each year shall begin on the first business day of the month <br /> of January and,unless extended as herein provided shall continue through the month of January." <br /> The statute permits the Board of Commissioners to grant individual extensions of the listing period, or <br /> to delegate to the County Assessor the authority to grant extensions. Extensions granted under this <br /> paragraph shall not extend beyond April 15. <br /> The vast majority of Orange County taxpayers have no need to list taxes since most do not own <br /> personal property that requires annual listing. However, some individuals who are required to list <br /> annually have reported that they had not received their listing forms for 1997. The Assessor's staff has <br /> mailed these forms and listed the taxes,but have concerns that a few taxpayers may not have listed yet <br /> since they may not have received the appropriate form. In these few cases,the Assessor prefers not to <br /> require late listing. <br /> RECOMMENDATION: The Manager recommends that the board delegate the authority to grant <br /> property tax listing extensions to the Assessor. <br />