Title
Resolution Denying Tax Refund Pursuant to G.S. 105-381, Concerning the 147 Properties Located in Cardinal Manor
Body
Department: Legal
Council District: 5
Public Hearing: Not Applicable
Advertising Date/By: Not Applicable
Contact 1 and Phone: Tom Carruthers, Ext. 2320
Contact 2 and Phone: Becky Jo Peterson-Buie, Ext. 2320
PURPOSE: City of Greensboro taxpayers, identified in Exhibit A, attached hereto and incorporated herein by reference, through legal counsel, Jeffrey K. Peraldo, submitted a letter alleging the City imposed an unlawful tax on his clients, and demanded a refund of property taxes, in whole or in part, for five tax years from 2009 through 2013. The property owners identified in Exhibit A paid City taxes for the tax years from 2009 through 2013. The letter demanded "an appropriate refund of these taxes and a change in either services policy or tax rates, or some combination thereof, moving forward." City Council must decide whether legal grounds exist to refund taxes to the taxpayers identified in Exhibit A pursuant to G.S. 105-381(b). The City Attorney reviewed this matter and advises there are no legal grounds to refund these tax payments.
BACKGROUND: The one hundred seventy-four (174) addresses identified in Exhibit A became a part of the City of Greensboro by an involuntary annexation into Area 2008-12, instituted pursuant to North Carolina General Statutes ? 160A-49. The aforementioned law provides that upon the effective date of annexation the annexation area and those living within it are entitled to the same privileges and benefits as other parts of the city. It is important to note that the law only entitles residents in the annexed area to receive the same services as residents already in the City of Greensboro. The effective date of the annexation in question was July 1, 2008. Based on records maintained by the City of Greensboro, the taxpayers identified in Exhibit A and other persons anne...
Click here for full text