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HomeMy WebLinkAboutAgenda - 11-17-1998 - 8eI A ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 17, 1998 SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office ATTACHMENT(S): Resolution Tax Refund Requests Action Agenda Item No. 8-4a PUBLIC HEARING: (Y/NS) BUDGET AMENDMENT: (Y/NS) 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 ". 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. NORTH CAROLINA ORANGE COUNTY REFUND RESOLUTION (Approval) Whereas, North Carolina General Statutes 105 -381 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 refund(s) 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 n Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D49741 Rate Code: 04 Date: October 28, 1998 Name: Lee, Kuo Hsiung Address: 1426 Gray Bluff Trail Chapel Hill, NC 27514 VIN Nbr: JT8UF22E5S0024039 Action Requested: Property tax refund for year of 1996. Recommendation: Approve refund for $217.70 Explanation: Refund due to incorrect rate code. Taxed as if in Chapel Hill City Limits (RC 22) but actually located in South Orange Fire Tax District at 1426 Gray Bluff Trail(RC 04) . Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 5 4 `I iI Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E41951 Rate Code: 04 Date: October 28, 1998 Name: Lee, Kuo Hsiung Address: 1426 Gray Bluff Trail Chapel Hill, NC 27514 VIN Nbr: JT8UF22E5S0024039 Action Requested: Property tax refund for year of 1997. Recommendation: Approve refund for $180.65 Explanation: Refund due to incorrect rate code. Taxed as if in Chapel Hill City Limits (RC 22) but actually located in South Orange Fire Tax District at 1426 Gray Bluff Trail(RC 04) . Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 5 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F34920 Rate Code: 04 Date: October 28, 1998 Name: Lee, Kuo Hsiung Address: 1426 Gray Bluff Trail Chapel Hill, NC 27514 VIN Nbr: JT8UF22E5S0024039 Action Requested: Property tax refund for year of 1998. Recommendation: Approve refund for $171.06 Explanation: Refund due to incorrect rate code. Taxed as if in Chapel Hill City Limits (RC 22) but actually located in South Orange Fire Tax District at 1426 Gray Bluff Trail(RC 04) . Reference: General Statute 105 -381 (a)(1)a. Clerical Error. W Map Nbr: 7.23C..7 Tract Nbr: 728215 Account Nbr: 94462 Rate Code: 07 Name: Mary Jane Young Address: 8221 Huntsman Ct. Chapel Hill, NC 27516 Action Requested: Request property tax refund for 1997. Recommendation: Approve total property tax refund of $43.06 Explanation: Owner appealed 1997 value to N.C. Property Tax Commission and the value was reduced from $167,199 to $163,297. The 1997 bill was paid on the original value. Request refund on difference in original value and adjusted value. Reference: General Statute 105- 290(b)(3). Property Tax Commission decision.