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00552 �9 <br /> COLEMAN.BP-RNHDLZ AND DICKERSON <br /> ATTORNEYS AT LAW <br /> CHURTON STREET <br /> ALONZO It COLEI.IAN.Jit HILLS BOROUGH NORTH C:AIICI.INA 27±TA CHAPF,L,HILL.OFFICE <br /> STEVEN A.BERNHOL2 919 7312196 SUITE 20,FRANKLIN BUILDIVC <br /> ROGER II,BEIINHOLZ 414 442 H,101 137 EAST FRANKLIN STREET <br /> Do-4ALD Pi DICKERSON CHAPEL HILL,NOPTI!CAROLINA 27514 <br /> CEOFrAEY E.GLEUHII,E " <br /> ,Tune 26, 1979 91991 's1 <br /> DOUGLAS HARGRAVE <br /> MARTEN) BERNHOLZ <br /> PATRIGIA STANPOAD HuN'r LtGAL C:1 INICS <br /> {7{C-—] ADNIINISTRATIVE OFFICE <br /> BUNNER D SAWYER 13E EAST RUS@11.AKY STREET <br /> (140:-1972) CHAPEL HILL NORTH CAROLINA 27514 <br /> w)929 0394 <br /> MEMORANDUM <br /> TO: Orange County Board of Commissioners <br /> FROM: Geoffrey E. Gledhill <br /> Re: Computer System Discovered For Tax Purposes <br /> Pursuant to G.S, §105-312 <br /> I have enclosed the documentation in my file on <br /> a computer system physically located at The University <br /> of North Carolina and used by the University for its <br /> public purposes. The system was "discovered" fox <br /> property tax purposes by the Orange County lax <br /> Supervisor based on information available to him which <br /> indicated the property was owned by Honeywell Information <br /> Systems. Subsequent to discovery, this property was <br /> added to the tax levy and charged to the tar, collector. <br /> A tax bill was forwarded to Honeywell for payment. The <br /> enclosed information documents the events thereafter. <br /> I have researched the question of ownership and <br /> carefully reviewed the information- supplied to us by <br /> Honeywell. It is my opinion, based on this review that <br /> the North Carolina courts would conclude that this <br /> property is owned by The University of North Carolina and <br /> therefore is exempt from Orange County property taxes_ <br /> It is my recommendation that the Board of Commissioners <br /> "release" this tax claim as provided in G.S. 5105-381. <br /> Property owned by The University and used by the <br /> Univeristy for its public purpose is exempt from County <br /> property taxes. T'he.County's tax claim on this property <br /> is therefore, in my opinion, illegal. If the Bo,=-rd so <br /> decides, a valid defense to the tax claim has been pre- <br /> sented and the Board is required to release the claim. <br /> The documentation enclosed should be treated as <br /> '!a written statement of defense to payment of the tax <br /> imposed and a request for release of the tax" - xequired <br /> by G.S. 9105--381 (a) (2) , A copy of this statement and <br /> request for release should be filed with the Clerk as <br /> part of the Board's minutes. The Board's action on <br /> the request for release should also be recorded in <br /> the minutes. If you release the tax, the tax <br /> collector will automatically be credited with the <br /> amount released in his annual settlement, <br /> 1 GEGjac <br /> Enclosures <br /> cc: Mr. William T. Law <br /> i Orange County Tax Supervisor <br /> k <br /> Mr. John T. Horner <br /> Orange County Tax Collector <br />