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Home My WebLink AboutAgenda - 11-04-1998 - 8dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 4, 1998 SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office ATTACHMENT(S): Resolution Tax Refund Requests Action Agenda Item No. g d PUBLIC HEARING: (Y/1S) BUDGET AMENDMENT: (Y/N) 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 ". 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. 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 COMMSSIONERS 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: C mmissioners —&U2 in2 fAj Iq x-- r /D Noes: _1t1,9 ti 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 // iP 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 fIInzeimrer , 199 ?. Clerk to the Bo d of Commissi ers f 2 3 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E96066 Rate Code: 09 Date: September 21, 1998 Name: Beezley, Gary T. Address: 5815 Saint Thomas Dr. Durham, NC 27705 -7187 VIN Nbr: KNDAJA7233V5534864 Action Requested: Property tax refund for year of 1997. Recommendation: Approve refund for $121.60 Explanation: Refund due to dealership clerical error. When vehicle was purchased taxpayer asked to transfer tag_ HZK5480 to it. Tag was transferred and also dealership ordered new one (KXY8704). This bill is for the new tag that was erroneously issued. Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 4 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: A49786 Rate Code: 22 Date: October 14, 1998 Name: Burnette, Darryl Ray Address: 5962 Farrington Rd. Chapel Hill, NC 27514 VIN Nbr: 1 FABP41 E3HF 171765 Action Requested: Property tax refund for year of 1993. Recommendation: Approve refund for $92.02 Explanation: Refund due to incorrect county. Vehicle location actually in Chatham County at 5962 Farrington Rd, Chapel Hill. Taxes paid in Chatham County previously. Reference: General Statute 105 -381 (a)(1)a. Clerical Error. W Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E17365 Rate Code: 01 Date: September 22, 1998 Name: Fitzgerald, Donna Lee Address: 3500 Old Greensboro Rd. Box IA Chapel Hill, NC 27516 -8828 VIN Nbr: 2B3HD46T2TH176579 Action Requested: Property tax refund for year of 1997. Recommendation: Approve refund for $120.02 Explanation: Refund due to incorrect rate code. Taxed according to Chapel Hill city limits (RC 22) but was actually located in White Cross Fire District (RC 01). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 9 Name: GECAL Address: Tax Operations PO Box 310 Barrington, IL 60011 VIN Nbr: 4S2CK58V9V4323665 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E10725 Rate Code: 03 Date: September 21, 1998 Lessee: Anthony Lavet Jones 5511 Pleasant Woods Dr. Mebane, NC 27302 -9517 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $149.31 Explanation: Refund due to incorrect rate code. Rate coded as if in Chapel Hill city limits (RC 22), but actual location was 5511 Pleasant Woods Drive in Mebane, which is in the Efland Fire taxing district (RC 03). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 7 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F 10369 Rate Code: 03 Date: September 21, 1998 Name: GECAL Address: Tax Operations Lessee: Anthony Lavet Jones PO Box 310 5511 Pleasant Woods Dr. Barrington, IL 60011 Mebane, NC 27302 -9517 VIN Nbr: 4S2CK58V9V4323665 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $127.39 Explanation: Refund due to incorrect rate code. Rate coded as if in Chapel Hill city limits (RC 22), but actual location was 5511 Pleasant Woods Drive in Mebane, which is in the Efland Fire taxing district (RC 03). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. N- Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: C 10591 Rate Code: 04 Date: October 2, 1998 Name: Mcbride, Frank White Address: 1418 Gray Bluff Trail Chapel Hill, NC 27514 -9126 VIN Nbr: 4T1GK12W8RU027402 Action Requested: Partial property tax refund for year of 1995. Recommendation: Approve refund for $97.54 Explanation: Refund due to incorrect rate code. Rate coded as if in Chapel Hill city limits (RC 22) but was located in South Orange Fire District (RC 04). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 9 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D 10683 Rate Code: 04 Date: October 2, 1998 Name: Mcbride, Frank White Address: 1418 Gray Bluff Trail Chapel Hill, NC 27514 -9126 VIN Nbr: 4T1GK12W8RU027402 Action Requested: Partial property tax refund for year of 1996. Recommendation: Approve refund for $87.74 Explanation: Refund due to incorrect rate code. Rate coded as if in Chapel Hill city limits (RC 22) but was located in South Orange Fire District (RC 04). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 10 Map Nbr: Motor Vehicle WITTWlTJ8010 Account Nbr: E19272 Rate Code: 04 Date: October 2, 1998 Name: Mcbride, Frank White Address: 1418 Gray Bluff Trail Chapel Hill, NC 27514 -9126 VIN Nbr: 4T1GK12W8RU027402 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $82.07 Explanation: Refund due to incorrect rate code. Rate coded as if in Chapel Hill city limits (RC 22) but was located in South Orange Fire District (RC 04). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 11 Name: Mercedes Benz Credit Corporation Address: 201 Merritt 7, Suite 700 Norwalk, CT 06851 Attn: Tax Department VIN Nbr: WDBHA23G6WA619918 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F12022 Rate Code: 15 Date: October 5, 1998 Lessee: Floyd N. Mitchell 600 Deerhaven Ct. Hillsborough, NC 27278 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $124.40 Explanation: Refund due to incorrect rate code. Taxed as if located in Hillsborough city limits (RC 23) but located at 600 Deerhaven Court, which is in Little River Fire District (RC 15). Reference: General Statute 105 -381 (a)(1)a. Clerical Error. 12 Map Nbr: 7.16E.A.1 Tract Nbr: 714957 Account Nbr: 186817 Rate Code: 07 Name: Dennis Clements I Address: 119 Wisteria Dr. Chapel Hill, NC 27514 Action Requested: Request property tax refund for 1997. Recommendation: Approve total property tax refund of $51.10 Explanation: The 1997 valuation was appealed to the N.C. Property Tax Commission. The commission decision was to reduce the current value from $455,767 to $451,460. Reference: General Statute 105- 290(b)(3). Property Tax Commission Decision. 13