Agenda - 03-18-2002 - 1 - Laserfiche WebLink

Browse Search

ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 18, 2002 Action Agenda Item No. 1 SUBJECT: Property Tax Refund DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext. 2101 Resolutions TELEPHONE NUMBERS: 1115102 Report from Vice-Chair Hillsborough 732-8181 1124102 Letter from Property Owner Chapel Hill 968-4501 (distributed under separate cover) Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider adoption of a resolution related to a request for property tax refund. BACKGROUND: Peter and Vicki Childers, who own property at 8718 Morrow Mill Road, appeared at the June 25, 2001 meeting of the Orange County Board of Commissioners and requested that the Board release their property from taxation by Orange County so that it would be taxed by Alamance County instead. Vice-Chair Halkiotis and staff subsequently met with Mr. and Mrs. Childers to discuss their view that their property is actually physically located inside Alamance County and should be taxed accordingly. The Vice-Chair distributed his report on this matter to the full Board in January 2002. North Carolina General Statute 105-381(b), "Action of Governing Body" provides that "upon receiving a taxpayer's written statement of defense and request for release or refund, the governing body of the taxing unit shall within 90 days after receipt of such a request determine whether the taxpayer has a valid defense to the tax imposed or any part thereof and shall either release or refund that portion of the amount that is determined to be in excess of the correct liability or notify the taxpayer in writing that no release or refund will be made". North Carolina law allows the Board to approve property tax refunds for the current and four previous fiscal years. NCGS 105-381(c)(2) provides that "if within 90 days after receiving a taxpayer's request for refund.....the governing body has failed to refund the full amount requested by the taxpayer, has notified the taxpayer that no refund will be made, or has taken no action on the request, the taxpayer may bring a civil action against the taxing unit for the amount claimed. Such action may be brought at any time within three years from the expiration of the period in which the governing body is required to act". As noted in one of the attachments to the Vice-Chair's report, the Childers's written request "to the Orange County Commissioners is to be released to Alamance County and be refunded the property taxes for tax year 2000". The Board may reach either of the following two findings. If