Title
Resolution Denying Tax Refund Pursuant to G.S. 105-381, Concerning the Property Located at 5803 Cardinal Way, Greensboro, NC 27410
Body
Department: Legal
Council District: 5
Public Hearing: Not Applicable
Advertising Date/By: Not Applicable
Contact 1 and Phone: Becky Jo Peterson-Buie, Chief Deputy City Attorney, ext 2320
Contact 2 and Phone: Tom Carruthers, City Attorney, ext 2320
PURPOSE: Kathy Jackson, through legal counsel, Jeffrey K. Peraldo, submitted a letter alleging the City imposed an unlawful tax on his client, and demanded a refund of property taxes, in whole or in part, for the property located at 5803 Cardinal Way, Greensboro, NC 27410, for five tax years from 2009 through 2013. Ms. Jackson paid City taxes in the amount of $949.89 in 2009, $946.15 in 2010 and 2011, and $979.34 in 2012 and 2013. Attached for your information is a spreadsheet showing city/county taxes paid from 2008 through 2013. The letter demanded "an appropriate refund of these taxes and a change in either services policy or tax rates moving forward". City Council must decide whether legal grounds exist to refund taxes to Ms. Jackson pursuant to G.S. 105-381(b).
The City Attorney has reviewed this matter and advises there are no legal grounds to refund these tax payments.
BACKGROUND: Ms. Jackson's property 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 aforesaid 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, Ms. Jack...
Click here for full text