The URL can be used to link to this page

Home My WebLink AboutAgenda - 01-19-1999 - 8cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 19, 1999 SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office ATTACHMENT(S): Resolution Tax Refund Requests Action Agenda Item No. 9- C. PUBLIC HEARING: (Y/1) BUDGET AMENDMENT: (Y/1) INFORMATION CONTACT: John Smith, Jr., ext 2101 TELEPHONE NUMBERS: Hillsborough 732 -8181 Chapel Hill 9684501 Durham 688 -7331 Mebane 227 -2031 PURPOSE: To consider adoption of refund resolution related to 9 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 9 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 2 � REFUND RESOLUTION (Approval) Whereas, North Carolina General Statutes 105 -381 and/or 105- 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 approved. votes: OF ORANGE COUNTY THAT the recommended property tax refund(s) are 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 3 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F44541 Rate Code: 22 Date: December 6, 1998 Name: Noh, Choong Hee Address: 600 Airport Rd. Apt. 509 Chapel Hill, NC 27514 VIN Nbr: 1G3HN52K3V4854528 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $56.96 Explanation: Refund due to appraisal appeal. Original appraised value of vehicle was $16,830. Value lowered to $13,340 according to the bill of sale presented by the taxpayer. Reference: General Statute 105- 330.2(B) Appraisal Appeal. General Statute 105 -3 81(A)(1)b Illegal Tax. Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F45808 Rate Code: 22 Date: December 10, 1998 Name: Shin, Euichul Address: 104 -E Shadowood Drive Chapel Hill, NC 27514 VIN Nbr: 1FALP52U3VA292756 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $22.94 Explanation: Refund due to appraisal appeal. Vehicle was valued at $13,400 originally. Value was lowered to $11,995 according to the bill of sale (see attached). Reference: General Statute 105- 330.2(B) Appraisal Appeal. General Statute 105- 381(A)(1) b Illegal Tax. t 4 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F45808 Rate Code: 22 Date: December 10, 1998 Name: Shin, Euichul Address: 104 -E Shadowood Drive Chapel Hill, NC 27514 VIN Nbr: 1FALP52U3VA292756 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $22.94 Explanation: Refund due to appraisal appeal. Vehicle was valued at $13,400 originally. Value was lowered to $11,995 according to the bill of sale (see attached). Reference: General Statute 105- 330.2(B) Appraisal Appeal. General Statute 105- 381(A)(1) b Illegal Tax. Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F45678 Rate Code: 21 Date: December 22, 1998 Name: Scott, Stephen Griffith Address: 304 Cedarwood Lane Carrboro, NC 27510 VIN Nbr: 4T1SV24E9LU157935 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $63.87 Explanation: Refund due to incorrect value. The original value was $4740. the value was lowered to $1098 due to high mileage and body damage. Reference: General Statute 105- 330.2(B) Appraisal Appeal. General Statute 105- 381(A)(1)b Illegal Tax. 5 P Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F36933 Rate Code: 22 Date: December 4, 1998 Name: Sechirst, Oland Dennis Address: 315 Lakeshore Dr. Hillsborough, NC 27278 VIN Nbr: 1GNCT18R5H0155479 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $25.81 Explanation: Refund due to appraisal appeal. Original value was $3890 and was lowered to $2075 because of severe mechanical damage to vehicle. Reference: General Statute 105- 330.2(B) Appraisal Appeal. General Statute 105- 381(A)(1)b Illegal Tax. rl Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E38724 Rate Code: 01 Date: December 4, 1998 Name: Bradley, Carl Anthony Address: PO Box 4742 Chapel Hill, NC 27515 -4742 VIN Nbr: 5101672 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $17.00 Explanation: Refund due to incorrect rate code. Taxed as if vehicle were Located in Chapel Hill City limits (RC 22). The vehicle was Located in Oak Grove Mobile Home Park which is in the White Cross fire district (RC 01). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E96260 Rate Code: 01 Date: December 4, 1998 Name: Bradley, Carl Anthony Address: PO Box 4742 Chapel Hill, NC 27515 -4742 VIN Nbr: U15SLDK2223 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $24.79 Explanation: Refund due to incorrect rate code. Vehicle taxed as if in Chapel Hill City Limits (RC 22) but was actually located in Oak Grove Mobile Home Park, which is in White Cross fire district (RC O1). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 0 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E38723 Rate Code: 01 Date: December 4, 1998 Name: Bradley, Carl Anthony Address: PO Box 4742 Chapel Hill, NC 27515 -4742 VIN Nbr: 1FMDU34X7TUB46225 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $161.53 Explanation: Refund due to incorrect rate code. Vehicle taxed as if in Chapel Hill City Limits (RC 22) but was actually located in Oak Grove Mobile Home Park, which is in White Cross fire district (RC 01). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 10 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F34274 Rate Code: 03 Date: December 4, 1998 Name: Jackson, Cathy Dawn Address: 1216 Starry Night Lane Mebane, NC 27302 -7030 VIN Nbr: 1J4FJ58S4ML593127 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $53.21 Explanation: Refund due to incorrect rate code. Taxed as if the vehicle was located in Hillsborough City Limits (RC 23), but it was actually located in the Efland Fire District (RC 03) Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 11 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E51014 Rate Code: 03 Date: December 8, 1998 Name: Montgomery, Diana. Lynn Address: 1830 Halls Mill Rd. Efland, NC 27243 VIN Nbr: 1FMBU14T8HUA68733 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $43.72 Explanation: Refund due to incorrect rate code. Vehicle taxed as if it were located in Chapel Hill City Limits (RC 22), but it was located in Efland_Fire District (RC 03). Reference: General Statute 105 -381 (a)(1)a. Clerical Error.