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HomeMy WebLinkAboutAgenda - 06-22-1998 - 8n.J I, ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 22, 1998 SUBJECT: Property Tax Refunds /Release DEPARTMENT: Assessor's Office ATTACHMENT(S): Action Agenda Item No. n PUBLIC HEARING: (YIN) BUDGET AMENDMENT: (Y/N) Resolution INFORMATION CONTACT: Tax Refund Requests John Smith, Jr., ext 2101 Resolution Tax Release Request TELEPHONE NUMBERS: Hillsborough 732 -8181 Chapel Hill 968 -4501 Durham 688 -7331 Mebane 227 -2031 PURPOSE: To consider adoption of refund resolution related to 2 requests for property tax refunds and release resolution related to one (1) property tax release. 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 resolutions approving 2 property tax refund requests and one (1) release 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 r 4 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E56551 Rate Code: 10 Name: NICHOLAS D. FEILL-'R Address: 3614 HAWK RIDGE ROAD CHAPEL HILL, NC 27516 VIN Nbr: I FALP62W8TH 173922 Action Requested: Property tax refund for year of 1997 Recommendation: Approve refund for $ 117.71 Explanation: TAXED WITH INCORRECT RATE CODE Reference: General Statute 105 -381 (a)(1)a. Clerical Error. e, `NORTH CAROLINA 1 ORANGE COUNTY RELEASE RESOLUTION Whereas, North Carolina General Statute allows for the creation /adjustment of tax bills. ; and Whereas, the tax bill related to 4.42.13.31-1 requires creation /adjustment ; and Whereas, the appropriate statute for each creation /adjustment has been cited. Now, therefore, it is resolved by the Board of County Commissioners of Orange County that the recommended releases are approved. Upon motion duly made and seconded, the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: 1, 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 the corporate seal of said County, this day of , 199 Clerk to the Board of Commissioners R Map Nbr: 4.42.13.311 Tract Nbr: 452452 Account Nbr: 202422 Rate Code: 23 Name: MBL & RJ Associates LLC Address: 202 Cardinal Drive Hillsborough, NC 27278 Action Requested: Request property tax release for 1997. Recommendation: Approve release Explanation: Requesting release on bill # 9758509 due to the fact that the appraiser estimate of 50% complete as of 1/1/97 was overlooked. The result was that the Holiday Inn, which was only 50% complete on 1/1/97 was incorrectly taxed at 100 %. Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error.