Agenda - 11-21-2000-8e - Laserfiche WebLink

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~- ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 21, 2000 Action Agenda Item No. ~ _ ~ _ SUBJECT: Request to Release Two Land-Use Deferred Tax Notices DEPARTMENT: Tax Assessor PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext 2101 Resolution Petition Letter from Mr. David L. McBroom TELEPHONE. NUMBERS: Letter from Geoff Gledhill Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To request release of 2000 Land-Use Deferred Tax Notices on two tracts of land. Tract # 502977 and tract # 503159. BACKGROUND: North Carolina General Statute 105-312 authorizes the Board of County Commissioners to, upon the petition of the taxpayer, compromise, settle or adjust the County's claim for taxes arising from discoveries, such as deferred taxes. Mr. McBroom has petitioned for release of two 2000 Deferred Land-Use Tax Notices. (See the attached request from Mr. McBroom and the documentation from the county attorney.) Mr. McBroom was not properly informed by the tax office on how to qualify these two tracts in 1988 which resulted in these deferred bill discoveries. Therefore, Mr. McBroom finds himself owing these deferred bills at no fault of his own. Therefore, the Tax Office recommends the BOCC approve the release of these two deferred tax bills. The Assessor has confirmed that the two tracts being released are adjacent to a larger qualifying tract and all three are used far pasturing farm animals and do qualify for the Use Program. FINANCIAL IMPACT: Approval of these changes will decrease assessed value by $58,512 for tax years 1997, 1998, and 1999. This will result in a net decrease in revenue of $ 1,362.95 to the County, municipalities, and special districts. RECOMMENDATION: The County Manager recommends that the Board approve Mr. McBroom's request to release the two deferred Land Use Tax Notices.