Browse
Search
Agenda - 01-24-2017 - 6-c - Property Tax Releases Refunds
OrangeCountyNC
>
Board of County Commissioners
>
BOCC Agendas
>
2010's
>
2017
>
Agenda - 01-24-2017 - Regular Mtg.
>
Agenda - 01-24-2017 - 6-c - Property Tax Releases Refunds
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
1/20/2017 3:54:17 PM
Creation date
1/20/2017 11:23:08 AM
Metadata
Fields
Template:
BOCC
Date
1/24/2017
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
6c
Document Relationships
Minutes 01-24-2017
(Linked From)
Path:
\Board of County Commissioners\Minutes - Approved\2010's\2017
RES-2017-002 Resolution approving Property Tax Releases/Refunds
(Linked From)
Path:
\Board of County Commissioners\Resolutions\2010-2019\2017
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
<br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br /> <br />ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 24, 2017 <br /> Action Agenda <br /> Item No. 6-c <br /> <br />SUBJECT: Property Tax Releases/Refunds <br /> <br />DEPARTMENT: Tax Administration <br /> <br /> <br />ATTACHMENT(S): <br />Resolution <br />Releases/Refunds Data Spreadsheet <br /> <br /> <br /> <br /> <br />INFORMATION CONTACT: <br />Dwane Brinson, Tax Administrator, <br />(919) 245-2726 <br /> <br /> <br /> <br /> <br /> <br />PURPOSE: To consider adoption of a resolution to release property tax values for eight <br />taxpayers with a total of sixteen (16) bills that will result in a reduction of revenue. <br /> <br />BACKGROUND: The Tax Administration Office has received eight 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 for <br />the current and four previous fiscal years. <br /> <br />FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of <br />$14,030.69 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 /> <br />SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br />with this item. <br /> <br />RECOMMENDATION(S): The Manager recommends that 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 /> <br />1
The URL can be used to link to this page
Your browser does not support the video tag.