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<br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br /> <br />ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: June 5, 2018 <br /> Action Agenda <br /> Item No. 8-d <br /> <br />SUBJECT: Refund Request – Sports Endeavors, Inc. <br /> <br />DEPARTMENT: Tax Administration <br /> <br /> <br />ATTACHMENT(S): <br />Memorandum <br />Weyerhaeuser Case <br />Redevelopment Commission Case <br />Wesleyan Case <br />North Carolina General Statute 105- <br />282.1, 105-275(40) <br />2014 Listing Form Instructions <br />Sports Endeavors April 3, 2018 Refund <br />Request Cover Letter <br />Refund Resolution (Denial) <br />INFORMATION CONTACT: <br />Dwane Brinson, Tax Administrator, <br />(919) 245-2726 <br />John Roberts, County Attorney, (919) <br />245-2518 <br /> <br /> <br /> <br /> <br /> <br />PURPOSE: To consider adoption of a resolution regarding denial of a refund request submitted <br />by Sports Endeavors, Inc. <br /> <br />BACKGROUND: Beginning with tax year 2014 the North Carolina General Assembly passed <br />legislation exempting certain aspects of computer software. The specific bill was Senate Bill <br />490 and is attached hereto. Sports Endeavors, Inc. claims to have listed potentially exempt <br />property during the annual listing process for tax year 2014, 2015, 2016 and 2017. The property <br />on its listing form was not identified to the Orange County Tax Office nor labeled in any way to <br />prompt further research by staff. Moreover, if exempt property per Senate Bill 490 were listed <br />by Sports Endeavors Inc., it was done against the revised listing form instructions provided <br />annually. A memorandum is attached that provides further detail on this case. <br /> <br />FINANCIAL IMPACT: Approval of the refund request would result in a $1,220,691.92 refund. <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 to deny the Sports Endeavors’ refund request based on statutory language and case <br />law as provided. <br /> <br />1