AG 2007 03 26 - Laserfiche WebLink

Home Browse Search

Cabarrus County Tax Administrator J. Brent Weisner, Tas Administrator MEMORANDUM TO: Board of County Commissioners FROM: J. Brent Weisner-Tax Admiuistratol';"~~(„) DATE: February l5, 2007 CC: John Day -County Manager Richard Koch -County Attorney RE: Union Lodge, #618 -Request for Refund of Taxes Union Lodge through their counsel, Mr. William L. Mills, III, has requested a refund and release of taxes for Parcel Number 5546 91 8810 the Union Lodge Hall at 9650 Hwy 601. In order for a taxpayer to receive a refund or release of taxes the taxpayer must assert a valid defense as defined in N.C.QS 105- 381. A valid defense includes; a) A tax imposed through clerical error; b) An illegal tax; or c) A tax levied for an illegal purpose. [t is my opinion that the tax bills in question are legitimate tax bills issued in accot'dance with State law. Therefore, the taxpayer has not raised a valid defense that would allow the Board of Commissioners to refund or release these taxes. ht 2004 Union Lodge completed and moved into the building in question. In January of 2005 they filed with this office an application for exemption which was approved. It then came to our attention that in January 2005 the property was deeded to Barrett O. Flowe. This transfer caused the property to lose tax exempt status under N.C.G.S 105-285(d) which states that if a property that is exempt on January 1 of the tax year and is transferred prior to July I, it is to be listed in the name of the purchaser and taxed forthe entire year. Apparently this transfer was in error, but because Cabarrus County is on a permanent listing system we are required to list real property in the name of the owner of record N.C.G.S 105-304(6)(1). The owner of record for the 2005 tax year was Barrett O. Flowe who is a private citizen and not qualified for tax exempt status. Therefore, the exemption was revoked and a tax bill was issued. The taxpayer was within their rights to appeal the decision to revoke the exempt status to the Board of Equalization and Review but failed to do so. Failing to File an appeal within the statutory time makes the denial of exemption final for the 2005 tax year. Danny Seamone from our office made the closing attorney and the propetTy' owner aware or this situation in N[ay 2005, in plenty of time to correct the problem before January I, 2006. However; no action was taken to correct the problem until a deed was recorded on December 11, 2006. No application for exemption was filed on the property for the tax year 2006 and since all property is taxable unless an approved application is filed the property is clearly taxable for the 2006 tax year. Cabarrus County Tax Administrator 65 Church Street SE, Concord, NC 28025 Post Office Boz 707, Concord, NC 28026 CabarrusCour~y Phone: 704-920-2166 FaX: 704-920-2111 me CenterolAmerican Mmorsparls NOXTX CAROLINA G-3 ~~~~`~