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<br />One of the applicants is applying for exclusion based on NCGS 105-278, which allows for an <br />exclusion of real property designated as a historic property by a local ordinance adopted <br />pursuant to former G.S 160A-399.4 or designated as a historical landmark by a local ordinance <br />adopted pursuant to G.S. 160A-400.5. This is a designation for a special class of property under <br />authority of Article V, Sec. 2(2) of the North Carolina Constitution. <br /> <br />Including these thirteen applications, the Board will have considered a total of thirty-six untimely <br />applications for exemption of 2020 taxes since the 2020 Board of Equalization and Review <br />adjourned on June 25, 2020. Taxpayers may submit an untimely application for exemption of <br />2020 taxes to the Board of Commissioners through December 31, 2020. <br /> <br />Based on the information supplied in the application and based on the above-referenced <br />General Statutes, the application may be approved by the Board of County Commissioners. <br />NCGS 105-282.1(a1) permits approval of such application if good cause is demonstrated by the <br />taxpayer. <br /> <br />FINANCIAL IMPACT: The reduction in the County’s tax base associated with approval of the <br />exemption application will result in a reduction of FY 2020/2021 taxes due to the County, <br />municipalities, and special districts in the amount of $36,994.72. <br /> <br />SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br />with this item. <br /> <br />ENVIRONMENTAL IMPACT: There is no Orange County Environmental Responsibility Goal <br />impact associated with this item. <br /> <br />RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br />resolution for the above-listed applications for FY 2020/2021 exemption. <br /> <br />2