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HomeMy WebLinkAboutAgenda - 03-03-1999 - 8fORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 3, 1999 SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office ATTACHMENT(S): Resolution Tax Refund Requests Action Agenda Item No. 9-4 PUBLIC HEARING: (Y/1) BUDGET AMENDMENT: (Y/1) INFORMATION CONTACT: John Smith, Jr., ext 2101 TELEPHONE NUMBERS: Hillsborough 732 -8181 Chapel Hill 968 -4501 Durham 688 -7331 Mebane 227 -2031 PURPOSE: To consider adoption of refund resolution related to 11 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. RECOMMENDATION: The Manager recommends that the Board approve the attached resolution approving 11 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, IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refunds) 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 2 10 Map Nbr: 4.40.A.4B Tract Nbr: 452821 Account Nbr: 203724 Rate Code: 00 Name: John M. Roberts Address: P.O. Box 42 Hillsborough, NC 27278 Action Requested: Request property tax refund for 1998. Recommendation: Approve total property tax refund of $241.92 Explanation: Parcel number 4.40.A.4B billed on rate code 23, should have been billed on rate code 00. Valuation: $50,400 Billed Should have been Billed GO: 454.61 GO: 454.61 Difference: $716.69 G3 262.08 FA 20.16 474.77 716.69 474.77 $241.92 Reference: General Statute 105 -3 81(a)(1)a. A tax imposed through clerical error. 11 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E 10 1760 Rate Code: 03 Date: February 11, 1999 Name: Wachovia Auto Leasing Company Address: Attention: Christina W. Power P.O. Box 1966 Greenville, North Carolina 27835 VIN Nbr: 1B7GL22X1WS621532 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $125.06 Explanation: Refund due to incorrect rate code. Vehicle taxed as if it were Located in Chapel Hill City limits. It was actually located in Efland Fire Tax district at 6916 Hebron Church Road in Mebane. Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 12 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F5347 Rate Code: 22 Date: February 8, 1999 Name: Schraner, Albert Brandt Address: 6205 Farrington Road #015 Chapel Hill, North Carolina 27514 -7845 VIN Nbr: 1HGED3657LL022824 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $24.48 Explanation: Refund due to change in appraised value. Appeal based on high mileage. Lowered from a value of $4850 to $3350. Reference: General Statute 105- 330.2(B) Appraisal appeal. 13 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E55826 Rate Code: 22 Date: January 15, 1999 Name: Cross, Dennis Wayne Address: 201 Nuttree Lane Chapel Hill, NC 27516 -8087 VIN Nbr: W06VR52R3VR001233 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $27.40 Explanation: Refund due to incorrect rate code. Taxed as if vehicle were located in Carrboro City limits (RC 21). The vehicle was located in Chapel Hill City limits (RC 22) Reference: General Statute 105 -381 (a)(1)a. Clerical Error.