Agenda - 11-03-1980 - Laserfiche WebLink

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- e n E V �.l T1.F.11Art, (SERNFOIZAND DICKEttSf 7%' Mr. Richard E. Whitted October 4, 1980 Page two upon appeal to the County Board the owner demonstrates that the property meets the conditions for exemption, exemption may be approved by the Board at that time. These latter two subsections indicate that the Board of County Commissioners can consider an application for an exemption at any time. However, the Board must make the determination as to tax exempt status on the date as of which the property is to be listed and appraised. G.S. §105-285(d) provides that the; ownership of real property shall be determined annually as of January 1 except in the following situations: When any real property is acquired after January V but prior to July 1, and the property was not subject to taxation. on January 1 on account of its exempt -status, it shall be listed for taxation by the transferree as of the date of acquisition...-." This statute provides for-taxing property acquired after January 1 when a non-exempt owner acquires the property from an exempt owner, However, the reverse is not authorized. That is, when an exempt owner acquires the property from a non-exempt owner after January 1 there is no authority for exempting the property from the date of acquisition or for any other portion of the year of acquisition- Finally, G.S. §105--302 provides that taxable real, property shall be listed 1,n the name of the owner. . . . For purposes of this section, the Board of County Commissioners may require that real property be listed in the name of the owner of record as of the day as of which property is to be listed under G.S. §105-285. In practice this is what occurs it Orange County. That is, as a matter of course, all real property is Listed in the name of the owner of record as of January 1 of each year. This requirement is mentioned only to lend support to the notion that the owner on January 1 1 determines the taxable status of the property and not to suggest that this section provides some basis for exempting the property in question here. In fact there is no question- of the ownership of the property on January 1, 1.980. It is the contention of the new owner, Residential Services, 'Inc_, that it should be tax exempt as of February 2, 1980_ Simply put there is no statutory authority to pro-rate the taxes to that date in this situation. E � r I think Mr_ Stewart's letter should be treated as an appeal of the tax supervisor's decision to deny the exemption. It should be cal.endared for consideration by the Board as other appeals are calendared. I have taken the