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Agenda - 11-19-2013 - 6c
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Agenda - 11-19-2013 - 6c
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6/16/2015 11:18:07 AM
Creation date
11/15/2013 12:35:45 PM
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BOCC
Date
11/19/2013
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
6c
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Minutes 11-19-2013
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Path:
\Board of County Commissioners\Minutes - Approved\2010's\2013
RES-2013-098 Resolution approving Property Tax Releases/Refunds
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Path:
\Board of County Commissioners\Resolutions\2010-2019\2013
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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: November 19, 2013 <br /> Action Agenda <br /> Item No. 6-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) 245-2726 <br /> PURPOSE: To consider adoption of a resolution to release property tax values for twelve (12) <br /> taxpayers with a total of thirty-seven (37) bills that will result in a reduction of revenue. <br /> BACKGROUND: The Tax Administration Office has received twelve taxpayer requests 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 /> Of the twelve requests, eight of them are based on the fact that the property being taxed has <br /> also been taxed as though owned by another person. This situation can occur when personal <br /> property is sold or given to another owner, but the tax office is not properly notified about the <br /> change in ownership. As is the case with several of these requests, once the error is <br /> discovered there are often multiple years to correct for one property. Recently the combined <br /> efforts of Collection and Assessment staff members, through Debt Set-Off notifications and <br /> research of delinquent accounts, have led to the discovery and resolution of eight such <br /> properties. Debt Set-Off notifications are the first step of an enforced method to collect <br /> delinquent taxes through attachment of NC State Income Tax Refunds. This program was <br /> originally approved by the Board on December 11, 2001 (RES-2001-116). <br /> FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of <br /> $25,726.89 to the County, municipalities, and special districts. The Tax Assessor recognized <br /> that refunds could impact the budget and accounted for these in the annual budget projections. <br /> RECOMMENDATION(S): The Interim Manager recommends the Board approve the attached <br /> resolution approving these property tax release/refund requests in accordance with North <br /> Carolina General Statute 105-381. <br />
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