Browse
Search
Agenda - 12-01-2014 - 6c
OrangeCountyNC
>
Board of County Commissioners
>
BOCC Agendas
>
2010's
>
2014
>
Agenda - 12-01-2014 - Regular Mtg.
>
Agenda - 12-01-2014 - 6c
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
6/8/2015 3:40:56 PM
Creation date
11/26/2014 8:31:45 AM
Metadata
Fields
Template:
BOCC
Date
12/1/2014
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
6c
Document Relationships
Minutes 12-01-2014
(Linked From)
Path:
\Board of County Commissioners\Minutes - Approved\2010's\2014
RES-2014-081 Resolution approving Property Tax Releases/Refunds
(Linked From)
Path:
\Board of County Commissioners\Resolutions\2010-2019\2014
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
3
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
View images
View plain text
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: December 1, 2014 <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): <br />Resolution <br />Spreadsheet <br />INFORMATION CONTACT: <br />Dwane Brinson, Tax Administrator, <br />(919) 245 -2726 <br />1 <br />PURPOSE: To consider adoption of a resolution to release property tax values for six (6) <br />taxpayers with a total of six (6) bills that will result in a reduction of revenue. <br />BACKGROUND: The Tax Administration Office has received six taxpayer requests for release <br />or refund of property taxes. North Carolina General Statute 105- 381(b), "Action of Governing <br />Body" provides that "upon receiving a taxpayer's written statement of defense and request for <br />release or refund, the governing body of the Taxing Unit shall within 90 days after receipt of <br />such a request determine whether the taxpayer has a valid defense to the tax imposed or any <br />part thereof and shall either release or refund that portion of the amount that is determined to <br />be in excess of the correct liability or notify the taxpayer in writing that no release or refund will <br />be made ". North Carolina law allows the Board to approve property tax refunds for the current <br />and four previous fiscal years. <br />FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of <br />$2,631.01 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 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 />
The URL can be used to link to this page
Your browser does not support the video tag.