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HomeMy WebLinkAboutAgenda - 06-01-1999 - 8gORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 1, 1999 SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office ATTACHMENT(S): Resolution Tax Refund Requests Action Agenda Item No. $ _� PUBLIC HEARING: (Y/N) INFORMATION CONTACT: John Smith, Jr. TELEPHONE NUMBERS: - - ext. 2191 Hillsborough 732 -8181 Chapel Hill 9684501 Durham 688 -7331 Mebane 227 -2031 PURPOSE: To Consider adoption of refund resolution related to 7 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 $3,782.69. RECOMMENDATON(S): The Manager recommends that the Board approve the attached resolution approving 7 property tax refund requests in accordance with N.C. General Statute 105- 381, and/or G.S. 105 - 330.2(8). NORTH CAROLINA 2 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 Board 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. votes: Upon motion duly made and seconded, the foregoing resolution was passed by the following Ayes: Commissioners Noes: I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North Carolina, DO HEREBY CERTIFY that the foregoing has been carefully 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 Board, 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. Clerk to the Board of Commissioners VEHICLE TAX REFUNDS BY DISTRICT FOR APRIL 1999 Bookhout, D County Chapel Hill -47.10 Orange Fire CH School White Cross Fire Orange Grove Fire Chapel Hill Vehicle Fee INTEREST REFUND - 142.88 -78.97 -16.81 Brehler, S -1 -15.92 1.18 5.30 -15.00 -35.04 Brehler, S -2 -18.60 1-13 5 93 -15.00 -38.20 0.00 TOTAL 1 -78.97 -81.62 -28.04 0.00 0.00 -30.00 0.00 - 216.12 w refunddala nfreeman i Real Property Tax Refunds by District: Refund #1 Refund #2 Refund #3 Refund # 4 TOTALS: County - 188.95 - 530.15 - 859.261 1 - 1,578.36 Carrboro 0.001 Chapel Hill ! - 520.881 - 994.10 - 1,514.98 Hillsborough 0.00 C.H. School Dist - 179.60 - 354.77 - 534.37 Orange 0.00 Efland -6.38 -6.38 South Orange 0.00 New Hope 0.00 Eno 94.24 94.24 Orange Grove -26.72 -26.72 Chapel Hill 0.00 Little River 0.00 Cedar Grove 0.00 South Triangle 0.00 Damascus 0.00 White Cross 0.00 Interest 0.00 0.00 Grand Total: - 3,566.57 (Total Real Property Tax Refunds: - $3,566.57 Total Motor Vehicle Refunds - 216.12 (Total Refunds - $3,782.69 Map Nbr: Motor Vehicle Tract Nbr: NA Acct Number: F67427 Rate Code: 22 Date: April 8, 1999 Name: Bookhout, David A. Address: 3801 Sweeten Circle Chapel Hill, North Carolina 27514 -9707 VIN Nbr: 1FAFP52U7WA108191 Action Requested: Property tax refund for year of 1998. Recommendation: Approve refund for $142.88 Explanation: Refund due to appraisal appeal. Vehicle valued at $21650 originally, but changed to $12895 per bill of sale provided by the taxpayer. Reference: General Statute 105 -381 (a)(1) a. Clerical Error. 6 Map Nbr: Motor Vehicle Tract Nbr: NA Acct Number: E90567 Rate Code: 00 Date: April 21, 1999 Name: Brehler, Scott James Address: 1607 St. Marys Road Hillsborough, North Carolina 2727 -8426 VIN Nbr: 1GCBS14E2H2209478 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $35.04 Explanation: Refund due to incorrect rate code. Vehicle taxed as if it were located in Chapel Hill City Limits. Vehicle was actually located in the Orange Fire tax district at 1607 St Marys Road. Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 4 Map Nbr: Motor Vehicle Tract Nbr: NA Acct Number: D94117 Rate Code: 00 Date: April 21, 1999 Name: Brehler, Scott James Address: 1607 St. Marys Road Hillsborough, North Carolina 2727 -8426 VIN Nbr: 1 GCBS 14E2H2209478 Action Requested: Partial property tax refund for year of 1996. Recommendation: Approve refund for $38.20 Explanation: Refund due to incorrect rate code. Vehicle taxed as if it were located in Chapel Hill City Limits. Vehicle was actually located in the Orange Fire tax district at 1607 St Marys Road. Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 8 � Map Nbr: 3.7.313 Tract Nbr: 355397 Account Nbr: 213688 Rate Code: 03 Name: James V. Ward Address: 1802 Frazier Rd. Mebane, NC 27302 Action Requested: Request property tax refund for 1994 - 1997. Recommendation: Approve total property tax refund of $195.33 Explanation: Land Records did not properly exclude 2 acres as described in deed book 271 page 1566. Error was corrected for 1998, request refund for 1994-1997. Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error. p7 Map Nbr: 6.21..22 Tract Nbr: 638911 Account Nbr: 142414 Rate Code: 10 Name: Richard F.Liebhart Address: P.O. Box 892 Carrboro, NC 27510 Action Requested: Request property tax refund for 1997 Recommendation: Approve total property tax refund of $556.87 Explanation: House was taxed as if construction was 100% complete on January 1, 1997. Should have been taxed at 50% complete. Referenee: General Statute 105- 381(a)(1)b. An illegal tax. 10 11 Map Nbr: Tract Nbr: Account Nbr: 140996 Rate Code: 22 Name: Centura Bank Address: Leasing Dept. P.O. Box 500 Rocky Mt., NC 27802 Action Requested: Request property tax refund for 1998. Recommendation: Approve total property tax refund of $1,254.63 Explanation: Personal property taxed in rate code 22 and should have been taxed in rate code 09. Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error.