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Agenda - 12-04-2006-5d
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Agenda - 12-04-2006-5d
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Last modified
9/1/2008 10:43:16 PM
Creation date
8/29/2008 9:54:26 AM
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Template:
BOCC
Date
12/4/2006
Document Type
Agenda
Agenda Item
5d
Document Relationships
Minutes - 20061204
(Linked To)
Path:
\Board of County Commissioners\Minutes - Approved\2000's\2006
RES-2006-100 Property Value Changes
(Linked From)
Path:
\Board of County Commissioners\Resolutions\2000-2009\2006
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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: December 4, 2006 <br />Action Agend <br />Item No. <br />SUBJECT: Property Value Changes <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No <br />ATTACHMENT(S): <br />Resolution <br />Spreadsheet <br />INFORMATION CONTACT: <br />John Smith, 245-2101 <br />PURPOSE: To consider approving value changes made in property values after the 2006 <br />Board of Equalization and Review has adjourned. <br />BACKGROUND: North Carolina General Statute 105-325(a) provides in part that "After the <br />board of equalization and review has finished its work and the changes it affected or ordered <br />have been entered on the abstracts and tax records as required by G.S. 105-323, the board of <br />county commissioners shall have the authority to make changes on the abstract and tax <br />records." This section further enumerates the circumstances under which a board of <br />commissioners can make valuation changes. <br />The Orange County Board of Equalization and Review adjourned on June 14, 2006. Since that <br />time, staff has identified the need to change values as indicated on the attached spreadsheet in <br />accordance with the statutory provisions. <br />FINANCIAL IMPACT: Approval of these changes will decrease assessed value by $469,145 <br />for 2006. This will result in a net decrease in revenue of $5,544.40 to the County, municipalities, <br />and special districts. <br />RECOMMENDATION(S): The Manager recommends that the Board adopt the resolution <br />approving the attached value changes. <br />
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