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 />SEPTEMBER 4, 2018
<br />NAME
<br />ACCOUNT
<br />NUMBER
<br />BILLING
<br />YEAR
<br />ORIGINAL
<br />VALUE
<br />ADJUSTED
<br />VALUE
<br />FINANCIAL
<br />IMPACT
<br />REASON FOR ADJUSTMENT
<br />ADDITIONAL INFORMATION
<br />Alexander, Rebecca
<br />957332
<br />2018
<br />19,230
<br />(199.24)
<br />Assessed in error (illegal tax)
<br />Mobile home park sold to North Carolina Department of Transportation in
<br />2017, mobile home removed
<br />Bennett, Steve
<br />1057572
<br />2018
<br />34,750
<br />(549.12)
<br />Assessed in error (illegal tax)
<br />Not in Orange County January 1st per 2018 listing form
<br />Brantley, Charles
<br />1051039
<br />2017
<br />7,900
<br />(134.47)
<br />Double billed (illegal tax)
<br />Also on account 231144
<br />Bunnell, Theodore W.
<br />296647
<br />2018
<br />390,900
<br />171,700
<br />(2,012.69)
<br />Incorrect value (clerical error)
<br />Percentage of completion overstated and unfinished basement incorrectly
<br />Carrboro United Methodist Church
<br />312593
<br />2017
<br />235,500
<br />160,500
<br />(1,221.67)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error, land adjustment was removed (Religious)
<br />Carrboro United Methodist Church
<br />312593
<br />2018
<br />235,500
<br />160,500
<br />(1,234.95)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error, land adjustment was removed (Religious)
<br />Community Alternatives for Supportive Abodes
<br />315699
<br />2018
<br />293,400
<br />(4,636.30)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Low -or moderate - income housing)
<br />Community Alternatives for Supportive Abodes
<br />315688
<br />2018
<br />72,500
<br />(1,145.64)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Low -or moderate - income housing)
<br />Community Alternatives for Supportive Abodes
<br />315689
<br />2018
<br />71,300
<br />(1,126.68)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Low -or moderate - income housing)
<br />Community Alternatives for Supportive Abodes
<br />315693
<br />2018
<br />52,800
<br />(834.34)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Low -or moderate - income housing)
<br />Community Alternatives for Supportive Abodes
<br />315692
<br />2018
<br />52,800
<br />(834.34)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Low -or moderate- income housing)
<br />Community Alternatives for Supportive Abodes
<br />315690
<br />2018
<br />67,600
<br />(1,068.21)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Low -or moderate - income housing)
<br />Community Alternatives for Supportive Abodes
<br />315691
<br />2018
<br />67,600
<br />(1,068.21 )
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Low -or moderate - income housing)
<br />Community Home Trust
<br />319209
<br />2018
<br />3,561,700
<br />-
<br />(58,646.95)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Low -or moderate - income housing)
<br />Cummings, Francis R Jr
<br />107068
<br />2018
<br />338,900
<br />169,450
<br />(1,596.04)
<br />Incorrect value (clerical error)
<br />Historical exemption removed in error
<br />Department of Transportation North Carolina
<br />245939
<br />2018
<br />368,500
<br />-
<br />(3,470.90)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Department of Transportation North Carolina
<br />1062012
<br />2018
<br />17,000
<br />(161.02)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Department of Transportation North Carolina
<br />1062013
<br />2018
<br />13,000
<br />(123.13)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Department of Transportation North Carolina
<br />1062250
<br />2018
<br />146,200
<br />(1,377.05 )
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Department of Transportation North Carolina
<br />1062251
<br />2018
<br />14,600
<br />(137.51)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Department of Transportation North Carolina
<br />1062334
<br />2018
<br />36,000
<br />(340.99)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Department of Transportation North Carolina
<br />1062336
<br />2018
<br />38,000
<br />(359.93)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Department of Transportation North Carolina
<br />1066844
<br />2018
<br />20,300
<br />(191.20)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Department of Transportation North Carolina
<br />1061858
<br />2018
<br />24,800
<br />(233.59)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Department of Transportation North Carolina
<br />1061859
<br />2018
<br />30,000
<br />(282.57)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Government)
<br />Drees Company
<br />1059039
<br />2017
<br />19,222
<br />(308.22)
<br />Double billed (illegal tax)
<br />Also on account 1062715
<br />Habitat for Humanity
<br />220685
<br />2018
<br />87,700
<br />(1,289.54)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Low -or moderate- income housing)
<br />Harmony Heritage Homeowners Association Inc.
<br />1066587
<br />2018
<br />48,700
<br />1
<br />(447.16)
<br />Incorrect value (clerical error)
<br />Homeowners association property incorrectly valued as residential land
<br />Hill Rom Company Inc.
<br />1062648
<br />2018
<br />9,558
<br />-
<br />(140.54 )
<br />Assessed in error (illegal tax)
<br />Asset removed from location prior to January 1st per listing form
<br />Johnson, Megan H.
<br />301288
<br />2018
<br />471,100
<br />358,126
<br />(1,064.10)
<br />Incorrect value (clerical error)
<br />Timely filed Present Use Value application that would reduce taxable value
<br />was not processed prior to billing
<br />Kyle, Jero
<br />1069613
<br />2018
<br />11,180
<br />11,180
<br />(145.34)
<br />Assessed in error (illegal tax)
<br />Gap Billing: Number of Billing Months corrected from 15 to 7
<br />Lanee Brooks Salon LLC
<br />1055593
<br />2017
<br />12,146
<br />(132.20)
<br />Double billed (illegal tax)
<br />Also on account 1057331
<br />Lineberry, Crystal Nolan
<br />1067526
<br />2018
<br />22,950
<br />(175.07)
<br />Assessed in error (illegal tax)
<br />Gap billing: vehicle registered durinq stated qap period
<br />Patterson, Richard James
<br />1068276
<br />2018
<br />21,560
<br />(111.21)
<br />Assessed in error (illegal tax)
<br />Gap billing: vehicle registered during stated gap period
<br />Richard Edward Cheney
<br />205166
<br />2018
<br />11,240
<br />(154.37)
<br />Double billed (illegal tax)
<br />Vehicle licensed in 2018, taxed with registration
<br />Sanders, Kristin
<br />1071442
<br />2018
<br />13,180
<br />(113.05)
<br />Assessed in error (illegal tax)
<br />Property located in Durham County
<br />Scott, Robin
<br />1067552
<br />2018
<br />47,232
<br />(292.58)
<br />Assessed in error (illegal tax)
<br />Gap billing: vehicle was registered during stated gap period
<br />Shields, Dorothy Heirs
<br />1071284
<br />2018
<br />73,000
<br />5,000
<br />(624.38)
<br />Incorrect value (clerical error)
<br />Present Use Value was not applied to this parcel after being split from
<br />parent parcel
<br />Simpson, Keith
<br />1067544
<br />2018
<br />25,998
<br />(181.18)
<br />Assessed in error (illegal tax)
<br />Gap billing: vehicle sold
<br />Steven Lee Fowler
<br />263347
<br />2012
<br />9,260
<br />(140.81)
<br />Assessed in error (illegal tax)
<br />Mobile home removed May 9, 2011
<br />Three Oaks Engineering Inc
<br />1059384
<br />2018
<br />31,856
<br />(468.41)
<br />Assessed in error (illegal tax)
<br />Business closed Jan 13, 2017 per 2018 listing form
<br />Tilley, Jefferey Lynn
<br />249273
<br />20181
<br />25,246
<br />(263.04)
<br />Assessed in error (illegal tax)
<br />Property located in Wake County
<br />University of North Carolina at CHA Sciences Foundation Inc.
<br />1058165
<br />2018
<br />570,000
<br />-
<br />(9,007.17)
<br />Incorrect value (clerical error)
<br />Exempt property billed in error (Education)
<br />Vacheron, Mary Ann
<br />245185
<br />2018
<br />236,700
<br />118,350
<br />(1,948.75)
<br />Incorrect value (clerical error)
<br />Homestead Exemption removed in error (ownership changed but new
<br />owner applied for exemption timely)
<br />Williams, Janet
<br />271118
<br />2018
<br />211,500
<br />105,750
<br />(1,671.06)
<br />Assessed in error (illegal tax)
<br />Application received timely, but additional information requested not
<br />received until after billing
<br />(101,664.92)
<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.
<br />May 31, 2018 thru August 15, 2018
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