HomeMy WebLinkAboutAgenda - 05-04-1999 - 6cORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No. (, _e
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 4, 1999
SUBJECT: Property Tax Refunds
DEPARTMENT: Assessor's Office
PUBLIC HEARING: (Y/1~
ATTACHMENT(S):
Resolution
Tax Refund Requests
INFORMATION CONTACT:
John Smith, Jr.
TELEPHONE NUMBERS: - -eat. 2191
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 227-2031
PURPOSE: To Consider adoption of refund resolution related to 3 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 IlVIPACT: Approving these refund requests will result in refunds amounting to
$492.23.
RECOMMENDATON(S): The .Manager recommends that the Board approve the attached
resolution approving 3 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 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, TT is RESOLVED BY THE BOARD OF COUNTY
COMIVIISSIONERS 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 Board 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 Boazd 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 Boazd 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
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Clerk to the Boazd of Commissioners
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Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Number: E69506
Rate Code: 10
Date: Apri15, 1999
Name: Freeland, Theodore Hatton Jr.
Address: 100 Old Heritage Court
Hillsborough, North Cazolina 27278
VIN Nbr: 1HGCA5538KA017475
Action Requested: Partial property tax refund for yeaz of 1997.
Recommendation: Approve refund for $36.44
Explanation: Refund due to incorrect rate code. The vehicle was taxed for
Hillsborough City limits when it was located in Orange Grove
Fire District at 100 Old Heritage Court.
Reference: General Statute 105-381 (a)(1)a. Clerical Error.
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Map Nbr: Motor Vehicle
Tract Nbr: NA
Account Nbr: F68317
Rate Code: 15
Date: Mazch 23, 1999
Name: Dixon, Robbie Jean
Address: P O Box 1372
Hillsborough, North Cazolina 27278-1372
VIN Nbr: 1 G3NL 14N3PM011828
Action Requested: Property tax refund for year of 1998.
Recommendation: Approve refund for $140.57
Explanation: Refund due to incorrect information sent from Durham County
Tax Office. Durham sent vehicle information as a 1998 Olds,
But the vehicle is a 1993 Olds. Re-billed correctly in Mazch 1999.
Reference: General Statute 105-3 81 (a)(1) a. Clerical Error.
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Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Number: F25675
Rate Code: 21
Date: April 15, 1999
Name: Honda Lease Trust
Address: Attention Kimberly Lindsey
8514 McAlpine Drive Suite 100
Charlotte, North Cazolina 28211
VIN Nbr: 1HGCCG5644WA208595
Action Requested: Property tax refund for year of 1998.
Recommendation: Approve refund for $315.22
Explanation: Refund due to clerical error. Information provided by
NC Department of Motor Vehicles located the vehicle in
Orange County. The true location of the vehicle is Durham
County. Information to bill has been forwazded to Durham
County.
Reference: General Statute 105-381 (a)(1) a. Clerical Error.
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