Orange County NC Website
10 <br />revenue and acreage requirements of the Use Value <br />Program to address operations that meet the revenue <br />requirements, but do not meet the minimum ten acres <br />threshold for agricultural operations; <br />12) Machinery Act - Orange County believes that local <br />governments need more flexibility to remedy measurement <br />and /or condition property appraisal errors related to <br />local property tax functions. North Carolina property <br />tax law substantially limits the ability of local <br />governments to address property tax discrepancies, such <br />as prohibiting the refund of prior years' taxes paid <br />after a measurement and /or condition property appraisal <br />error is discovered. Just as local governments can <br />recoup prior years' property taxes from owners for <br />"discoveries ", local governments should likewise be <br />authorized to refund prior years' taxes paid when <br />situations such as measurement and /or condition <br />property appraisal errors are discovered; <br />13) Homestead Exemption - Support revisions to the <br />Homestead Exemption provisions of the Machinery Act to <br />a) provide greater opportunities for low - income <br />seniors to remain in their homes and not be <br />displaced due to property tax burdens by <br />