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HomeMy WebLinkAboutAgenda - 09-15-1998 - 8g ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 15, 1998 Action Agenda Item No. $ -q SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/1~ BUDGET AMENDMENT: (Y/l~ ATTACHMENT(S): Resolution Tax Refund Requests 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 14 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 14 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 COMIVIISSIONERS 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: Commissioners Noes: I, Beverly A. Blythe, Clerk to the Boazd of Commissioners for the County of Orange, North Cazolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the Boazd of Commissioners for said County at a regulaz meeting of said Boazd held on said record having been made in the Minute Book of the minutes of said Boazd, 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 2 Clerk to the Boazd of Commissioners 3 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F4452 Rate Code: 22 Date: August 11, 1998 Name: Infiniti Financial Services Address: PO Box 660360 Dallas, TX 75266-0360 VIN Nbr: JNKAY2IDOSM213079 Action Requested: Property tax refund for year of 1998. Recommendation: Approve refund for $337.77 Explanation: Refund due to dealership error. Tag #DBVDDS was issued with leasing company as owner but the vehicle had been sold to the lessee. Lessee re-billed as new owner. Reference: General Statute 105-381 (a)(1)a. Clerical error. 4 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E71882 Rate Code: 10 Date: 8/3/98 Name: PHILLIPS, DONNA CURRY Address: PO BOX 62094 DURHAM, NC 27715-2094 VIN Nbr: 4A3AJ56G7TR243022 Action Requested: Property tax refund for year of 1997. Recommendation: Approve refund for $132.23 Explanation: Refund due to double billing -clerical error. Due to as error when keying in information on this vehicle, the tax office sent out two separate tax notices on this vehicle for the same time period. The taxpayer paid both. Reference: General Statute 105-381 (a)(l)b. Illegal tax. 5 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: F9292 Rate Code: 09 Date: August 27, 1998 Name: Centura Bank Address: Attn: Nancy C. Blaisdell PO Box 500 Rocky Mount, NC 27802-0500 VIN Nbr: 1P4GP44R7VB390564 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $139.61 Explanation: Refund due to incorrect rate code. Rate coded as in Chapel Hill city limits (RC 22) but actually located at 928 Blissful Drive, Hillsborough which is in Eno Fire tax district (RC 09). Reference: General Statute 105-381 (a)(1)a. Clerical Error. 6 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E13104 Rate Code: 17 Date: August 17, 1998 Name: Dorothy Whitaker Pennell Address: 101 E. Copperline Dr. Apt. E Chapel Hill, NC Mailing: PO Box 813 Carrboro, NC 27510-0813 VIN Nbr: 1HGCB765XNA163972 Action Requested: Partial property tax refund for yeaz of 1997. Recommendation: Approve refund for $68.52 Explanation: Refund due to incorrect rate code. Rate coded in Chapel Hill city limits (RC 21), but address was in Southern Triangle fire tax district, Southern Village Apartments (RC 17). Reference: General Statute 105-381 (a)(1)a. Clerical Error. 7 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: C 17495 Rate Code: 22 Date: August 19, 1998 Name: Charles Crenshaw Pulliam Pulliam Associates ' Address: 863 Weaver Dairy Rd Chapel Hill, NC 27514 VIN Nbr: WDB12603612025334 Action Requested: Partial property tax refund for year of 1995. Recommendation: Approve refund for $5.83 Explanation: Refund due to incorrect rate code. Rate coded as 21 (Carrboro city limits) but actually lived at 863 Weaver Dairy Road which is rate coded as 22 (Chapel Hill city limits). Reference: General Statute 105-381 (a)(1)a. Clerical Error. Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D17387 Rate Code: 22 Date: August 19, 1998 Name: Charles Crenshaw Pulliam Pulliam Associates ' Address: 863 Weaver Dairy Rd Chapel Hill, NC 27514 VIN Nbr: WDB 12603612025334 Action Requested: Partial property tax refund for year of 1996. Recommendation: Approve refund for $5.82. Explanation: Refund due to incorrect rate code. Rate coded as 21 (Carrboro city limits) but actually lived at 863 Weaver Daairy Road which is rate coded as 22 (Chapel Hill city limits). Reference: General Statute 105-381 (a)(1)a. Clerical Error. 9 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E43370 Rate Code: 22 Date: August 19, 1998 Name: Chazles Crenshaw Pulliam Pulliam Associates ' Address: 863 Weaver Dairy Rd Chapel Hill, NC 27514 VIN Nbr: WDB12603612025334 Action Requested: Partial property tax refund for yeaz of 1997. Recommendation: Approve refund for $6.99. Explanation: Refund due to incorrect rate code. Rate coded as 21 (Carrboro city limits) but actually lived at 863 Weaver Dairy Road which is rate coded as 22 (Chapel Hill city limits). Reference: General Statute 105-381 (a)(1)a. Clerical Error. 10 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E8128 Rate Code: 04 Date: 8/4/98 Name: Village Plumbing Company Address: 436 Northside Drive Chapel Hill, NC 27516-3117 VIN Nbr: JALC4B1K1N7012023 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $56.71. Explanation: Refund is due to incorrect rate code. Rate coded as Chape Hill city limits (RC 22) but was located in South Orange fire district (RC 04) at 436 Northside Drive in Chapel Hill. Reference: General Statute 105-381 (a)(1)a. Clerical Error. 11 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D7498 Rate Code: 04 Date: 8/4/98 Name: Village Plumbing Company Address: 436 Northside Drive. Chapel Hill, NC 275 1 6-3 1 1 7 VIN Nbr: JALC4B1K1N7012023 Action Requested: Partial property tax refund for year of 1996. Recommendation: Approve refund for $50.75. Explanation: Refund is due to incorrect rate code. Rate coded as Chapel Hill city limits (RC 22) but was located in South Orange fire district (RC 04) at 436 Northside Drive in Chapel Hill. Reference: General Statute 105-381 (a)(1)a. Clerical Error. 12 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D7499 Rate Code: 04 Date: 8/4198 Name: Village Plumbing Company Address: 436 Northside Drive. Chapel Hill, NC 27516-3117 VIN Nbr: JALC4B 1 K8N7011774 Action Requested: Partial property tax refund for yeaz of 1996. Recommendation: Approve refund for $50.75. Explanation: Refund is due to incorrect rate code. Rate coded as Chapel Hill city limits (RC 22) but was located in South Orange fire district (RC 04) at 436 Northside Drive, Chapel Hill. Reference: General Statute 105-381 (a)(1)a. Clerical Error. 1 ~ 13 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E8129 Rate Code: 04 Date: 8/4/98 Name: Village Plumbing Company Address: 436 Northside Drive. Chapel Hill, NC 27516-3117 VIN Nbr: JALC4B1K8N7011774 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $56.71. Explanation: Refund is due to incorrect rate code. Rate coded as Chapel Hill city limits (RC 22) but was located in South Orange fire district (RC 04) at 436 Northside Drive, Chapel Hill. Reference: General Statute 105-381 (a)(1)a. Clerical Error. . ~ Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: B73138 Rate Code: 17 Date: 08/04/98 Name: VT INC AS TSTEE FOR WORLD OMNI LT Address: Peggy C. Rigsbee 3218 Rigsbee Rd. Chapel Hill, NC 27514-9623 VIN Nbr: JT3VN29V8R0025442 Action Requested: Property tax refund for year of 1994. Recommendation: Approve refund for $135.08 Explanation: Refund due to incorrect rate code. Rate coded as 22 (Chapel Hill city limits) but actual address was 3218 Rigsbee Road which is in Eno Fire Tax district (RC 17). 14 Reference: General Statute 105-3 81 (a)(1)a. Clerical Error. } 15 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: C80314 Rate Code: 17 Date: 08/04/98 Name: VT INC AS TSTEE FOR WORLD OMNI LT Address: Peggy C. Rigsbee 3218 Rigsbee Rd. Chapel Hill, NC 27514-9623 VIN Nbr: JT3VN29V8R0025442 Action Requested: Property tax refund for year of 1995. Recommendation: Approve refund for $129.80 Explanation: Refund due to incorrect rate code. Rate coded as 22 (Chapel Hill city limits) but actual address was 3218 Rigsbee Road which is in Eno Fire tax district (RC 17). Reference: General Statute 105-381 (a)(1)a. Clerical Error. 16 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D 104146 Rate Code: 17 Date: 08!04/98 Name: VT INC AS TSTEE FOR WORLD OMNI LT Address: Peggy C. Rigsbee 3218 Rigsbee Rd. Chapel Hill, NC 27514-9623 VIN Nbr: JT3VN29V8R0025442 Action Requested: Property tax refund for year of 1996. Recommendation: Approve refund for $130.65 Explanation: Refund due to incorrect rate code. Rate coded as 22 (Chapel Hill city limits) but actual address was 3218 Rigsbee Road, which is in Eno Fire tax district (RC 17). Reference: General Statute 105-381 (a)(1)a. Clerical Error.