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HomeMy WebLinkAboutAgenda - 08-17-1999 - 8ei ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. g-~ ACTION AGENDA ITEM ABSTRACT Meeting Date: August 17, 1999 SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office ATTACHMENT(S): Resolution Tax Refund Requests PUBLIC HEARING: (Y/N) Chapel Hill 968-4501 Durham 688-7331 Mebane 227-2031 INFORMATION CONTACT: John Smith, Jr. TELEPHONE NUMBERS: - -ext. 2191 Hillsborough 732-8181 PURPOSE: To Consider adoption of refund resolution related to 15 requests for property tax refunds. BACKGROUND: 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". For classified motor vehicles, GS 105-330(B) allows for a full or partial refund when a tax has been paid and pending appeal is decided in owners favor. FINANCIAL IMPACT: Approving these refund requests will result in refunds amounting to $5,685. RECOMMENDATON(S): The Manager recommends that the Board approve the attached resolution approving 15 property tax refund requests in accordance with N.C. General Statute 105- 381,and/or G.S. 105-330.2(B). NORTH CAROLINA ORANGE COUNTY REFUND RESOLUTION (Approval) Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund of taxes when the Boazd of County Commissioners determines that a taxpayer applying for the refund has a valid defense to the tax imposed; and Whereas, the properties listed in each of the attached "Request for Property Tax Refunds" has been taxed and the tax has been collected: and Whereas, as to each of the properties listed in the Request for Property Tax Refunds, the taxpayer has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the tax imposed as indicated on the Request for Property Tax Refunds. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) are approved. Upon motion duly made and seconded, the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I, Beverly A. Blythe, Clerk to the Boazd of Commissioners for the County of Orange, North Carolina, DO HEREBY CERTIFY that the foregoing has been cazefully copied from the recorded minutes of the Board of Commissioners for said County at a regular meeting of said Board held on said record having been made in the Minute Book of the minutes of said Boazd, and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the resolution described in said proceedings. WITNESS my hand and the corporate seal of said County, this day of 199 2 v Clerk to the Boazd of Commissioners 3 ;~~=.~_ ~~ REQUEST y FOR PRQPERTY TAX REFUND Map Nbr: 6.13..48 Tract Nbr: 655976 Account Nbr: 215740 Rate Code: 10 Name: A.M. Properties Address: c/o William D. Rogers 1201 F. Raleigh Rd, Suite 123 Chapel Hill, NC 27514 Action Requested: Request property tax refund for 1998. Recommendation: Approve total property tax refund of $ 389.86 Explanation: House was picked up as though it were partially complete on 1/1/98. Appraiser estimated based on permit and similar house next door that was partially complete. In fact, although the permit had been issued, construction had not begun on 1 /1 /98 and has not been started to date. Request refund for taxes paid on house. Reference: General Statute 105-381(a)(1)b. An illegal tax.. 4 ~Q[rEST FOR PROPERTY TAX REFUND Map Nbr: 6.13..49 Tract Nbr: 655977 Account Nbr: 215741 Rate Code: 10 Name: A.M. Properties Address: c/o William D. Rogers 1201 F. Raleigh Rd, Suite 123 Chapel Hill, NC 27514 Action Requested: Request property tax refund for 1998. Recommendation: Approve total property tax refund of $ 389.86 Explanation: House was picked up as though it were partially complete on 1/1/98. Appraiser estimated. based on permit and similar house next door that was partially complete. In fact, although the permit had been issued, construction had not begun on 1 / 1 /98 and has not been started to date. Request refund for taxes paid on house. Reference: General Statute 105-381(a)(1)b. An illegal tax.. 5 :~ REQUEST ~h+. FOR FR~PERTY TAX REFL;f ND Map Nbr: 7.12X..25 Tract Nbr: 740567 Account Nbr: 198528 Rate Code: 22 Name: Daniel Eskenazi Address: 105 Marin Place Chapel Hill, NC 27516 Action Requested: Request property tax refund for 1998. Recommendation: Approve total property tax refund of $ 37.14 Explanation: 1998 valuation of property was reduced from $198,276 to $196,000 by N.C. Property Tax Commission decision based on 1998 appeal. Request refund for one (1) year only. Reference: General Statute 105-290(b)(3). Property Tax Commission decision. 6 `.>; ~Q~~T max,: ~ :~` FOR PROPERTY TAX REFUND Map Nbr: 7.41A.B.6 Tract Nbr: 715449 Account Nbr: 23511 Rate Code: 22 Name: Jaroslav F. Hulka Address: 2317 Honeysuckle Rd. Chapel Hill, NC 27514-1716 Action Requested: Request property tax refund for 1994 - 1998. Recommendation: Approve total properly tax refund of $ 499.68 Explanation: Owner provided evidence that a swimming pool had been removed in 1987. Pool was valued at $6,000. Request property tax refund for value of pool for five (5) years. Five years is the maximum period of time allowed by N.C. General Statutes for property tax refunds. Reference: General Statute 105-381(a) (1)b. An illegal tax. 7 ~~" ~~~ RE(~LTE~T FOR PROPERTY TAX REFUND Map Nbr: 7.52B.D.20 Tract Nbr: 708657 Account Nbr: 26303 Rate Code: 22 Name: William McDonald, Jr. & Kathryn Address: 414 Landerwood Lane Chapel Hill, NC 27514 Action Requested: Request property tax refund for 1994 - 1998. Recommendation: Approve total property tax refund of $ 83.28 Explanation: Owner was taxed for a shed valued at $1,000 which he states he has never owned. Field appraiser verified there was no shed on the subject property. Tax records indicate owner was taxed for shed for at least the past 5 years. Request refund for 5 years, which is the maximum number of years allowed by N.C. General Statutes governing property tax refunds. Reference: General Statute 1 OS-3 81(a)(1)b. An illegal tax. `~ °'~ REQUEST ;~_ =~ ~. ~' ~ FOR PROPERTY TAX REFUND Map Nbr: 6.38..7C Tract Nbr: 645875 8 ~~ Account Nbr: 178289 Rate Code: O1 Name: Kelly L. Madren Address: 3300 Old Greensboro Rd. Chapel Hill, NC 27516 Action Requested: Request property tax refund for 1994 - 1998. Recommendation: Approve total property tax refund of $ 393.45 Explanation: Owner was taxed on an old farmhouse, which she states was never on her property. Field appraiser verified there is no farmhouse on property. Tax records indicate owner was taxed for at least the past five years. Request property tax refund for 5 years, the maximum allowed by N.C. General Statutes. Tax value of farmhouse for 1994 -1966 was $7,949. Tax value for 1997 -1998 was $8,404. Reference: General Statute 105-381(a)(1)b. An illegal tax. 9 ~~ REQUEST ~: -A F 4R PRC}PERTY TAX REFI;~ND Map Nbr: 7.117..26E Tract Nbr: 715317 Account Nbr: 126510 Rate Code: 02 Name: Tim R. Calland Address: 111 High Hickory Rd. Chapel Hill, NC 27516 Action Requested: Request property tax refund for 1994 - 1998. Recommendation: Approve total property tax refund of $ 221.68 Explanation: Owner had a new survey recorded in 1987, which indicated the size of his tract was actually 2.87 acres rather than 3.41 acres, which he was being taxed on. The change in acreage size was missed by Land Records until recently and corrected for 1999. Request property tax refund for five (5) yeazs, the maximum allowed by N.C. General Statutes governing property taxes. Reference: General Statute 105-3 81(a)(1)b. An illegal tax. io , - _ REQUEST FOR PROPERTY TAX REFUND Map Nbr: 7.128.B.20Q Tract Nbr: 746655 Account Nbr: 183516 Rate Code: 17 Name: Sun Forest Systems, Inc. Address: c/o Thomas Higgins,III P.O. Box Drawer 2869 Chapel Hill, NC 27515 Action Requested: Request property tax refund for 1996. Recommendation: Approve total property tax refund of $ 320.28 Explanation: Sun Forest Systems, Inc. owned property in 1996 that was divided by the Orange County line. Both Orange County and Chatham County billed Sun Forest for that portion of each tract located in Chatham County. Orange County has now agreed that Chatham County.had the authority to tax that portion of each tract located in their county. Since tax notices have already been paid in Orange County, this is a refund request for 1996 on above referenced property. Reference: General Statute 105-381(a)(1)b. An illegal tax. 1'! REQUEST FOR. PROPERTY TAX REFUND Map Nbr: 7.128.B.20N Tract Nbr: 746653 Account Nbr: 201557 Rate Code: 17 Name: Sun Forest Systems, Inc. Address: c/o Thomas Higgins,III P.O. Box Drawer 2869 Chapel Hill, NC 27515 Action Requested: Request property tax refund for 1996. Recommendation: Approve total property tax refund of $ 783.83 Explanation: Sun Forest Systems, Inc. owned property in 1996 that was divided by the Orange County line. Both Orange County and Chatham County billed Sun Forest for that portion of each tract located in Chatham County. Orange County has now agreed that Chatham County-had the authority to tax that portion of each tract located in their county. Since tax notices have already been paid in Orange County, this is a refund request for 1996 on above referenced property. Reference: General Statute 105-381(a)(1)b. An illegal tax. 12 ~QvEST FOR PROPERTY TAX REFUND Map Nbr: 7.128.B.20 Tract Nbr: 746649 Account Nbr: 201556 Rate Code: 17 Name: Sun Forest Systems, Inc. Address: c/o Thomas Higgins,III P.O. Box Drawer 2869 Chapel Hill, NC 27515 Action Requested: Request property tax refund for 1996. Recommendation: Approve total property tax refund of $ 1,005.40 Explanation: Sun Forest Systems, Inc. owned property in 1996 that was divided by the Orange County line. Both Orange County and Chatham County billed Sun Forest for that portion of each tract located in Chatham County. Orange County has now agreed that Chatham County-had the authority to tax that portion of each tract located in their county. Since tax notices have already been paid in Orange County, this is a refund request for 1996 on above referenced property. Reference: General Statute 105-381(a)(1)b. An illegal tax. 13 ~L REQUEST - FaR PRQPERTY TAX REFUND Map Nbr: 7.128.B.57 Tract Nbr: 754116 Account Nbr: 222695 Rate Code: 17 Name: Sun Forest Systems, Inc. Address: c/o Thomas Higgins,III P.O. Box Drawer 2869 Chapel Hill, NC 27515 Action Requested: Request property tax refund for 1997 & 1998. Recommendation: Approve total property tax refund of $ 952.27 Explanation: Sun Forest Systems, Inc. owned property in 1997 and 1998 that was divided by the Orange County line. Both Orange County and Chatham County billed Sun Forest for that portion of each tract located in Chatham County. Orange County has now agreed that Chatham County had the authority to tax that portion of each tract located in their county. Since tax notices have already been paid in Orange County for both years, this is a refund request for 1997 & 1998 on above referenced property. Reference: General Statute 105-381(a)(1)b. An illegal tax. 14 REQUEST FOR PROPERTY TAX REFi JND Map Nbr: 7.128.B.50 Tract Nbr: 754109 Account Nbr: 225883 Rate Code: 17 Name: Sun Forest Systems, Inc. Address: c/o Thomas Higgins,III P.O. Box Drawer 2869 Chapel Hill, NC 27515 Action Requested: Request property tax refund for 1997 & 1998. Recommendation: Approve total property tax refund of $ 262.28 Explanation: Sun Forest Systems, Inc. owned property in 1997 and 1998 that was divided by the Orange County line. Both Orange County and Chatham County billed Sun Forest for that portion of each tract located in Chatham County. Orange County has now agreed that Chatham County had the authority to tax that portion of each tract located in their county. Since tax notices have already been paid in Orange County for both yeazs, this is a refund request for 1997 & 1998 on above referenced property. Reference: General Statute 105-381(a)(1)b. An illegal tax. 15 REQtrEST FOR PROPERTY TAX REFUND Map Nbr: 7.128.8.51 Tract Nbr: 754110 Account Nbr: 224821 Rate Code: 17 Name: Sun Forest Systems, Inc. Address: c/o Thomas Higgins,III P.O. Box Drawer 2869 Chapel Hill, NC 27515 Action Requested: Request property tax refund for 1997 & 1998. Recommendation: Approve total property tax refund of $ 91.58. Explanation: Sun Forest Systems, Inc. owned property in 1997 and 1998 that was divided by the Orange County line. Both Orange County and Chatham County billed Sun Forest for that portion of each tract located in Chatham County. Orange County has now agreed that Chatham County had the authority to tax that portion of each tract located in their county. Since tax notices have already been paid in Orange County for both years, this is a refund request for 1997 & 1998 on above referenced property. Reference: General Statute 105-381(a)(1)b. An illegal tax. 16 Map Nbr: 7.128.B.47 Tract Nbr: 754106 Account Nbr: 222688 Rate Code: 17 Name: Sun Forest Systems, Inc. Address: c/o Thomas Higgins,II1 P.O. Box Drawer 2869 Chapel Hill, NC 27515 Action Requested: Request property tax refund for 1997 & 1998. Recommendation: Approve total property tax refund of $ 122.41 Explanation: Sun Forest Systems, Inc. owned property in 1997 and 1998 that was divided by the Orange County line. Both Orange County and Chatham County billed Sun Forest for that portion of each tract located in Chatham County. Orange County has now agreed that Chatham County had the authority to tax that portion of each tract located in their county. Since tax notices have already been paid in Orange County for both years, this is a refund request for 1997 & 1998 on above referenced property. Reference: General Statute 105-381(a)(1)b. An illegal tax. 4 REQUEST FQR PRQPERTY TAX REFUND Map Nbr: 7.128.B.44 Tract Nbr: 754101 Account Nbr: 222686 Rate Code: 17 Name: Sun Forest Systems, Inc. Address: c/o Thomas Higgins,III P.O. Box Drawer 2869 Chapel Hill, NC 27515 Action Requested: Request property tax refund for 1997 & 1998. Recommendation: Approve total property tax refund of $ 131.88 Explanation: Sun Forest Systems, Inc. owned property in 1997 and 1998 that was divided by the Orange County line. Both Orange County and Chatham County billed Sun Forest for that portion of each tract located in Chatham County. Orange County has now agreed that Chatham County had the authority to tax that portion of each tract located in their county. Since tax notices have already been paid in Orange County for both years, this is a refund request for 1997 & 1998 on above referenced property. Reference: General Statute 105-3 81(a)(1)b. An illegal tax. 17