Orange County NC Website
]l » � <br /> The Town of Carrboro adopted a resolution on January 12, 1982, to <br /> have apartment owners submit by January 30, 1982, a list of all apartment <br /> dwellers within their complex Due to the time frame we could not get <br /> this to the Board of Commissioners until now for consideration for adopting <br /> an Ordinance. The Tax Supervisor's Office will mail out a request to <br /> apartment owners by the last of January. This request will be for the <br /> entire county which is permitted under 105-296 paragraph (G) of the <br /> Machinery Act of North Cnrolina. The Tax Supervisor has used this in <br /> years past as part of an overall check. Once the tax listing forms are <br /> back in the Tax Office they must be put together in books before the check- <br /> ing can be done. By the time the Tax Office is in a position to send <br /> a notice to each apartment resident and await their reply it is May and <br /> most have moved or subleased their apartment and no one knows their where- <br /> abouts. The motor vehicles check is more effective since you have a known <br /> value of the motor vehicles plus the household personal property. With <br /> apartments being shared by two, three and sometimes four people, there <br /> would appear only one resident on the apartment 11st. The first three hundred <br /> dollars of personal household property is exempt from taxation so with <br /> the absence of a motor vehicle many would exempt nut' This is not to say <br /> the Tax Office should not seek out apartment list but only to point out <br /> that all efforts should be exhausted. The Tax Office has already requested <br /> lists from mobile home park owners and these along with apartment and motor <br /> vehicle lists need to be worked together' <br />