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Home My WebLink AboutAgenda - 02-02-1999 - 8bORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 2, 1999 SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office ATTACHMENT(S): Resolution Tax Refund Requests Action Agenda Item No. 1—b PUBLIC HEARING: (Y/1) BUDGET AMENDMENT: (Y/l) 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 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. RECOMMENDATION: 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(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 CONDMSIONERS 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 Noes: P 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 Boar ofQommissioners for said County at a regular meeting of said Board held on 7 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 1991. Clerk to th oard of Cor4issioners, 2 i ` - 3 Map Nbr: Tract Nbr: Account Nbr: 217577 Rate Code: Ol Name: Kimberly D. Terry Address: 6812 Hwy 54 East Mebane,NC 27302 Action Requested: Request properly tax refund for 1998. Recommeadation: Approve total property tax refund of$ 16.16 Ezplanation: Owner listed same mobile home`on two different accounts. Request refund on account#2J.7577. Reference: General Statute 105-381(a)(1)b. An illegal tax. 4 Map Nbr: 2.46..81 Tract Nbr: 241550 Account Nbr: 150146 Rate Code: 00 Name: Velma T. Sneed Address: 3630 Emma B. Wright Rd. Hillsborough, NC 27278 Action Requested: Request property tax refund for 1996 - 1998 Recommendation: Approve total property tax refund of $849.19 Explanation: House taxed as a two level since 1996. Site visit verified house is only one level. Error resulted in too much square feet. Request refund for 1996 through 1998. Reference: General Statute 105 -3 81(a)(1)b. An illegal tax. " - 5 Map Nbr: 5.25..100 Tract Nbr: 500286 Account Nbr: 196202 Rate Code: 09 Name: Liberty C. Overman C/o Deanna Overman � Address: 1600 Worth St. Hillsborough,NC 27278 Action Requested: Request property tax refund for 1995 - 1998. Recommendatioa: Approve total property tax refund of$381.82 Eaplanation: Missed 1994 deed in acxeage correction. Deed and calculation called for 1.09 acres and not 1.49 acres. Reference: General Statute 105-381(a)(1)a. A tax imposed through clerical error. C: Map Nbr: 7.52..6B Tract Nbr: 751558 Account Nbr: 198656 Rate Code: 22 Name: Chapel Hill Country Club Address: P.O. Box 2165 Chapel Hill, NC 27514 Action Requested: Request property tax refund for 1997. Recommendation: Approve total property tax refund of $6,616.76 Explanation: N. C. Property Tax commission reduced 1997 value from $4,447,735 to $4,068,691. (This is a 101 acre tract improved with golf course, country club, pool and tennis courts). Request refund on difference. Reference: General Statute 105- 290(b)(3) Property Tax Commission Decision 7 Map Nbr: 7.52..6C Tract Nbr: 747290 Account Nbr: 1850073 Rate Code: 22 Bill Nbr: 9755911 Name: Chapel Hill Country Club, Inc. Address: P.O. box 2165 Chapel Hill, NC 27514 Action Requested: Request property tax refund for 1997. Recommendation: Approve total property tax refund of $1,855.74 Explanation: N.C. Property Tax Commission reduced 1997 value from $338,247 to $231,940. (This is 23.01 acres adjacent to the other 101 acres owned by the Chapel Hill County Club. There are no imporvements on this tract). Request refund for difference. Reference: General Statute 105- 290(b)(3) Property Tax Commission Decision 8 Map Nbr: 7.116..9 Tract Nbr: 753867 Account Nbr: 210330 Rate Code: 21 Name: Cornerstone Realty Income Address: c/o Easley, McCaleb & Associates P.O. Box 98309 Atlanta, Georgia 30359 Action Requested: Request property tax refund for 1997. Recommendation: Approve total property tax refund of $ 14,384.38 Explanation: The N.C. Property Tax commission reduced the 1997 value from $12,875,486 to $12,100,000. (This is Highland Hills Apartments, located in Carrboro). Request refund on difference. Reference: General Statute 105- 290(b)(3) Property Tax Commission Decision.