Loading...
HomeMy WebLinkAboutAgenda - 04-06-1999 - 8if. ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. 8 - I ACTION AGENDA ITEM ABSTRACT Meeting Date: Apri16, 1999 SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office ATTACHMENT(S): Resolution Tax Refund Requests PUBLIC HEARING: (Y/1~ INFORMATION CONTACT: John Smith, Jr. TELEPHONE NUMBERS: - -ext. 2191 Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 227-2031 PURPOSE: To Consider adoption of refund resolution related to 23 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 a$er 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 $48,913.41. Jurisdiction Amount Orange County $29,455.69 Chapel Hill $ 1,203.59 Hillsborough $12,020.53 Ch Hill, Carr Sch Dst $ 1,474.02 Fire Districts $ 289.98 Total Real Estate $47,892.43 Total Motor Vehicles $ 1,020.98 1a RECOMMENDATON(S): The Manager recommends that the Board approve the attached resolution approving 23 property tax refund requests in accordance with N.C. General Statute 105- 381,and/or G.S. 105-330.2(B). 1b Real Prope rty Tax Rs funds by D istrict Cod e for March: TOTALS: GO 2,017.91 14,613.43 4,997.23 7,827.12 29,455.69 G1 G2 1,203.59 1,203.59 G3 7,985.93 4,034.60 12,020.53 CH 429.53 1,044.49 1,474.02 FA FB FC FD 289.98 289.98 FE FF FG FH FI FJ FK FL Interest 89.44 1,547.58 438.60 1,373.00 3,448.62 Grand Tota l: 47,892.43 Total Real Property Tax Refunds: $47,892.43 Total Motor Vehicle Refunds $1,020.98 Total Refunds For March: $48,913.41 VEHICLE TAX REFUNDS BY DISTRICT FOR MARCH 1999 MO M1 M2 M_3 CH FA FC FF FJ V1 V2 V3 INTEREST REFUND 3 -13.12 -7.83 ___ -2.79 -23.74 4 -42.13 _ 2.58 -15.00 _ -54.55 5 -52.21 3.33 -15.00 ____ -63.88 6 -94.74 __ 5.81 -15.00 -103.93 7 -93.24 -19.12 -4.70 -117.06 8 -64.08 3.93 -15.00 -75.1 5 9 -72.29 4.61 -15.00 _ -82.68 10 -58.43 3.58 -15.00 _ -69.85 11 -47.83 2.93 -15.00 -59.90 12 -3 8.84 3.45 -10.00 _ -45 .39 13 -12.00 -7.39 . __ -2.46 -1.47 _ -1.68 _ _ -25.0 0 14 -15.11 _ 2.02 -15.00 _ _ -28.09 15 -18.89 _ 1.20 ~ -15.00 _ -32.69 16 -16.25 _ 1.00 -15.00 -30.25 17 -15.39 _ 0.94 -15.00 -29.45 18 -18.42 _ 1.17 -15.00 -32 .25 19 -14.47 0.89 -15.00 __ _ _ -28.58 20 -3.72 0.24 -15.00 _ -0.06 -18. 54 21 -90.55 5.55 -15.00 _ _ -100.00 TOTAL -118.36 -15.11 -624.62 -38.84 -24.37 3.45 2.02 -4.70 37:76 -15.00 -211.47 -10.00 -1.74 -1020.98 n refunddata nfreeman 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 CObIl1ZLSSIONERS 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 Cazolina, 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 Boazd, and is a true copy of so much of said proceedings of said Board as relates in nay 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 Clerk to the Board of Commissioners Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F55126 Rate Code: 22 Date: February 11, 1999 Name: Al-zabit, Faysal Ghazi Address: 210 2 Pinegate Apartments Chapel Hill, North Carolina 27514 VIN Nbr: 1G4NJ54N4NC653986 Action Requested: Partial property tax refund for yeaz of 1998. Recommendation: Approve refund for $23.74 Explanation: Refund due to appraisal appeal. Value lowered from $4990 to $3535 according to high mileage and body shop estimate. 3 Reference: General Statute 105-330.2(B) Appraisal Appeal. r ~ Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E47848 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Brian Lee Address: 10 Southwoods Drive Chapel Hill, North Cazolina 27514 VIN Nbr: 1ZVCT20A9P5176578 Action Requested: Partial property tax refund for yeaz of 1997. Recommendation: Approve refund for $54.55 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. 4 Reference: General Statute 105-381 (a)(1)a. Clerical Error. tjC~.....L~ 5 ' Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D55188 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Brian Lee Address: 10 Southwoods Drive Chapel Hill, North Cazolina 27514 VIN Nbr: 1ZVCT20A9P5176578 Action Requested: Partial property tax refund for yeaz of 1996. Recommendation: Approve refund for $63.88 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. o .,~:~ __ - Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F49219 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Brian Lee Address: 10 Southwoods Drive Chapel Hill, North Cazolina 27514 VIN Nbr: 1 GKDT13 W 1 T2518596 Action Requested: Paztial property tax refund for year of 1998. Recommendation: Approve refund for $103.93 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in. Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E97172 Rate Code: 11 Date: March 19, 1999 Name: Dercole, Augustine Joseph Address: 1005 Wood Sage Drive Chapel Hill, North Carolina 27516-4819 VIN Nbr: 1HGCD56321tA174953 Action Requested: Propert}+ tax refund for year of 1997. Recommendation: Approve refund for 5117.06 Explanation: Refund due to illegal tax. When vehicle was purchased from dealership, the license plate DZZ1409 was transferred to the new vehicle. The dealership erroneously requested a new plate KJ{Y8941. 1997 tax on this vehicle was covered by bill #973272, which has been paid. Reference: General Statute 105-381 (axl) b. Illegal Tax. 8 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F40954 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Cazolina 27514 VIN Nbr: 1FMEU15N2PLB08533 Action Requested: Partial property tax refund for yeaz of 1998. Recommendation: Approve refund for $75.15 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Eaor. 9 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D55189 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Carolina 27514 VIN Nbr: 1 G3HN53LXPH312295 Action Requested: Paztial property tax refund for yeaz of 1996. Recommendation: Approve refund for $82.68 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire pistrict on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. r'-~ 10 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E47849 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Cazolina 27514 VIN Nbr: 1 G3HN53LXPH312295 Action Requested: Partial property tax refund for yeaz of 1997. Recommendation: Approve refund for $69.85 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. ~ '- ~ " _~ ~ ~ 11 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F40955 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Carolina 27514 VIN Nbr: 1G3HN53LXPH312295 Action Requested: Paztial property tax refund for yeaz of 1998. Recommendation: Approve refund for $59.90 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. 12 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E50437 Rate Code: 00 Date: February 16, 1999 Name: Long, Roberta Address: 1000-11 Timber Street Hillsborough, North Cazolina 27278 VIN Nbr: 1N4AB41D4SC720433 Action Requested: Partial property tax refund for yeaz of 1997. Recommendation: Approve refund for $45.39 Explanation: Refund due to incorrect rate code. Vehicle taxed in Hillsborough City Limits, but location was not in city limits. Actual location was in Orange Fire Tax District. Reference: General Statute 105-381 (a)(1)a. Clerical Error. 13 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F6343 Rate Code: 22 Date: February 9, 1999 Name: Partin, Karen Lamb Address: 3216 Hamlin Road Durham, North Cazolina 27704 VIN Nbr: 1FTYR10C6WUB17530 Action Requested: Partial property tax refund for yeaz of 1998. Recommendation: Approve refund for $25.00 Explanation: Taxpayer actually located in Durham County instead of Orange County. Partial payment of $25.00 made prior to change of county. Refund due to illegal tax. Reference: General Statute 105-381 (a)(1) b. Illegal Tax. 14 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F45038 Rate Code: 04 Date: February 16, 1999 Name: Pralle, Susanne M. Address: 317 Stony Hill Road Chapel Hill, North Cazolina 27516 VIN Nbr:.h~IED6349JS024619 Action Requested: Partial property tax refund for yeaz of 1998. Recommendation: Approve refund for $28.09 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if located in Carrboro City Limits. Actual location was Stony Hill Road which is in the South Orange Fire District. Reference: General Statute 105-381 (a)(1)a. Clerical Error. r" ; _ - 15 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D47597 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Robert Murphy Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Cazolina 27514 VIN Nbr: 1FTBR10TSJUD47638 Action Requested: Partial property tax refund for year of 1996. Recommendation: Approve refund for $32.69 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E39574 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Robert Murphy Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Cazolina 27514 VIN Nbr: 1FTBR10TSJUD47638 Action Requested: Paztial property tax refund for year of 1997. Recommendation: Appmve refund for $30.25 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. - 16 Reference: General Statute 105-381 (a)(1)a. Clerical Error. 17 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F32425 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Robert Murphy Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Cazolina 27514 VIN Nbr: 1FTBR10TSJUD47638 Action Requested: Partial property tax refund for yeaz of 1998. Recommendation: Approve refund for $29.45 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. Y~ r.. ~_" ~ 18 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D47598 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Robert Murphy Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Cazolina 27514 VIN Nbr: 1G3CW69B7G4349985 Action Requested: Partial property tax refund for yeaz of 1996. Recommendation: Approve refund for $32.25 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located is Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. ~_~-- 19 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E39575 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Robert Murphy Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Carolina 27514 VIN Nbr: 1G3CW69B7G4349985 Action Requested: Partial property tax refund for yeaz of 1997. Recommendation: Approve refund for $28.58 Explanation: Refund due to incorrect rate code. Vehicle was taxed as if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. -, ~~ - ~ Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D47599 Rate Code: 17 Date: Mazch 19, 1999 Name: Crook, Robert Murphy Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Carolina 27514 VIN Nbr: 2GCEG25C1D4160297 Action Requested: Parkial property tax refund for year of 1996. Recommendation: Approve refund for $18.54 Explanation: Refund due to incorrect rate code. Vehicle was taxed a§ if it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. ~,~ ~ Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F32426 Rate Code: 17 Date: March 19, 1999 Name: Crook, Robert Murphy Crook, Judith Williams Address: 10 Southwoods Drive Chapel Hill, North Carolina 27514 VIN Nbr: 1G3HN52K7V4855357 Action Requested: Paztial property tax refund for yeaz of 1998. Recommendation: Approve refund for $100.00 Explanation: Refund due to incorrect rate code. Vehicle was taxed as° if'it were located in Chapel Hill City limits, but it was actually located in Southern Triangle Fire District on Southwoods Drive. Reference: General Statute 105-381 (a)(1)a. Clerical Error. 22 Map Nbr: 7.18..6A Tract Nbr: 735994 Account Nbr: 163689 Rate Code: 07 Name: Ralcar Corp. Address: Attn: Prop. Tax Dept. P.O. Box 28606 Atlanta, GA 30358-0606 Action Requested: Request property tax refund for 1997 - 1998. Recommendation: Approve total property tax refund of $6,770.30 Explanation: N.C. Property Tax Commission issued order to reduce 1997 property value from $1,186,799 to $905,265. Value difference of $281,534. This is the UPS shipping center off I-40 and Hwy 86 on Eubanks Rd. Reference: General Statute 105-290(b)(3). Property Tax Commission decision. 23 Map Nbr: 7.24..26 Tract Nbr: 756382 Account Nbr: 217203 Rate Code: 22 Name: Weaver Dairy Associates Partnership Address: P.O. Box 31788 Raleigh, NC 27622 Action Requested: Request property tax refund for 1998. Recommendation: Approve total property tax refund of $3,740.47. Explanation: N.C. Property Tax Commission issued order to reduce 1998 property value from $658,505 to $434,790. Value difference of $223,715. This is a mobile home park (horse shoe shaped) located just south Of the intersection of Weaver Dairy Rd. and Hwy 86, locataed on Hwy 86. Reference: General Statute 105-290(b)(3). Property Tax Commission decision. 24 r Map Nbr: 4.42.B.3A Tract Nbr: 440373 Account Nbr: 143419 Rate Code: 23 Name: Flint Ridge Ltd. Address: c/o American Resource Mgmt. 2582 Santiago Blvd. Orange, CA 9266? Action Requested: Request property tax refund for 1997 - 1998. Recommendation: Approve total property tax refund of $24,146.95 Explanation: N.C. Property Tax Commission issued order to reduce 1997 and 1998 property value from $6,976,968 to $6,153,676. Value difference of $823,292. This is the 164 unit apartment complex known as Flint Ridge located in Hillsborough on Old Hwy 86. Reference: General Statute 105-290(b)(3). Property Tax Commission decision. 25 , Map Nbr: 4.42.B.3D Tract Nbr: 418883 Account Nbr: 54992 Rate Code: 23 Name: Coachwood Associates I Address: P.O. Box 42936 Fayeteville, NC 28309 Action Requested: Request property tax refund for 1997. Recommendation: Approve total property tax refund of $13,234.71 Explanation: Property Tax Commission decision to reduce value from $2,265,319 to $1,368,742 for 1997. Value difference of $896,577. This is Coachwood Apartments, located in Hillsborough, off Old Hwy 86 and behind Flintridge. Reference: General Statute 105-290(b)(3). Property Tax Commission Decision.