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Clerical error G.S. 105-381(a)(1)(a)
<br />Illegal tax G.S. 105-381(a)(1)(b)
<br />Appraisal appeal G.S. 105-330.2(b)
<br />BOCC REPORT - REAL/PERSONAL
<br />April 3, 2018
<br />February 15, 2018 thru March 14, 2018
<br />NAME
<br />ACCOUNT
<br />NUMBER
<br />BILLING
<br />YEAR
<br />ORIGINAL
<br />VALUE
<br /> ADJUSTED
<br />VALUE
<br />FINANCIAL
<br />IMPACT REASON FOR ADJUSTMENT ADDITIONAL INFORMATION
<br />Amaya, Romero Dilma 1061995 2017 47,700 0 (440.98)Assessed in error (illegal tax)PIN Closed and Inactive in 2016
<br />Banderas, Manuel Patino 1065950 2017 6,430 0 (113.29)Double billed (illegal tax)Also billed on account 259163
<br />Banderas, Manuel Patino 1065951 2017 6,430 0 (113.29)Double billed (illegal tax)Also billed on account 259163
<br />Carolina Farm Credit ACA 10128 2017 19,925 0 (290.45)Assessed in error (illegal tax)Per 2017 listing form, business was closed prior to January 1, 2018
<br />Inter-Faith Council for Social Services, Inc 265469 2017 1,548,500 975,555 (9,332.70)Assessed in error (illegal tax)Exempt property billed in error due to market adjustment being removed (Other Charitable)
<br />Phillips, Frances Coleman 287106 2017 - - (1,782.46)Deferred taxes billed in error (illegal tax)
<br />Upon review, property previously removed from the Present UseValue program was found to be in
<br />compliance, creating the need to reverse the issuance of 2017 deferred tax bill. No change of
<br />value was involved.
<br />Phillips, Frances Coleman 287106 2016 - - (1,767.11)Deferred taxes billed in error (illegal tax)
<br />Upon review, property previously removed from the Present UseValue program was found to be in
<br />compliance, creating the need to reverse the issuance of 2016 deferred tax bill. No change of
<br />value was involved.
<br />Phillips, Frances Coleman 287106 2015 - - (1,909.43)Deferred taxes billed in error (illegal tax)
<br />Upon review, property previously removed from the Present UseValue program was found to be in
<br />compliance, creating the need to reverse the issuance of 2015 deferred tax bill. No change of
<br />value was involved.
<br />Piedmont Electric Member Corporation (PEMC)35680 2017 4,910,050 11,503 (46,080.34)Assessed in error (illegal tax)
<br />This adjustment is being made per a Public Utilities Corrected Certification for PEMC received from
<br />NCDOR on 3/6/18. In the original certifiation for PEMC, the values for two tax jurisdiction accounts
<br />were transposed. This adjustment corrects one of the accounts, and the second correction will be
<br />made separately by an increase to the value of the other account from $11,503 to $4,910,050.
<br />The tax jurisdiction rates are slightly different, so this correction creates a "net" refund to PEMC of
<br />$303.71.
<br />University of North Carolina Health Care System 197041 2017 543,400 0 (5,169.90)Assessed in error (illegal tax)Exempt property billed in error (part of UNC & UNC Hospitals)
<br />University of North Carolina Health Care System 224021 2017 6,022,900 0 (93,204.37)Assessed in error (illegal tax)Exempt property billed in error (part of UNC & UNC Hospitals)
<br />University of North Carolina Health Care System 197040 2017 594,100 0 (5,652.26)Assessed in error (illegal tax)Exempt property billed in error (part of UNC & UNC Hospitals)
<br />TOTAL (165,856.58)
<br />The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes.
<br /> Approval of the release or refund of the principal tax amount also constitutes approval of the release or
<br />refund of all associated interest, penalties, fees, and costs appurtenant to the released or refunded principal tax amount.
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