HomeMy WebLinkAboutAgenda - 06-02-1998 - 8gORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 2, 1998
Action Agenda
Item No.
SUBJECT: Property Tax Refunds
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/1S)
BUDGET AMENDMENT: (Y/N)
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 6 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 6 property tax refund requests in accordance with N. C. General Statute
105 -381.
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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
COMNUSSIONERS OF ORANGE COUNTY THAT the recommended property tax refunds) 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
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Map Nbr: 7.138A..2
Tract Nbr: 740525
Account Nbr: 199457
Rate Code: 22
Name: Virinder M. Batra
Address: 103 Yukon Lane
Chapel Hill, NC 27514
Action Requested: Request property tax refund for 1997.
Recommendation: Approve total property tax refund of $517.85
Explanation: The owner appealed the 1997 tax value of his real property to the N. C.
Property Tax Commission and the value was reduced from $292,141 to $259,572. The
1997 Notice was paid in full based on the higher value. Request refund on the
valuation difference - $32,569.
Reference: General Statute 105- 290(b)(3) Property Tax Commission.
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Map Nbr: NA
Tract Nbr: NA
Account Nbr: 191375
Rate Code: 04
Name: Rebecca D. Olson
Address: 8712 Drew Lane
Chapel Hill, NC 27516
Action Requested: Request property tax refund for 1997.
Recommendation: Approve total property tax refund of $85.16
Explanation: A boat and motor were double listed and both bills were paid. Request
refund on above referenced account.
Reference: General Statute 105- 381(a)(1)a. A tax imposed through
clerical error.
Map Nbr: Motor Vehicle
Tract Nbr: NA
Account Nbr: E72753
Rate Code: 03
Name: STEARNS CHEVROLET GEO INC
Address: ATTENTION: AMY P. WILLOUGHBY
428 AUTO PARK DRIVE
GRAHAM, NC 27253
VIN Nbr: 1GTEK14K7SZ544916
Action Requested: Property tax refund for year'of 1997
Recommendation: Approve refund for $128.04
Explanation: Billed on incorrect license plate due to DMV & dealership error.
Reference: General Statute 105 -381 (a)(1)b. Illegal Tax.
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Map Nbr: Motor Vehicle
Tract Nbr: NA
Account Nbr: E9650
Rate Code: 22
Name: CENTURA BANK
Address: PO BOX 500
ROCKY MOUNT, NC 27802
ATTENTION: NANCY C. BALISDELL
VIN Nbr: I P4GP44R7VB390564
Action Requested: Property tax refund for year of 1997
Recommendation: Approve refund for $173.84
Explanation: INCORRECT RATE CODE
Reference: General Statute 105 -381 (a)(1)a. Clerical Error.
Map Nbr: Motor Vehicle
Tract Nbr: NA
Account Nbr: E68436
Rate Code: 10
Name: CENTURA BANK
Address: Attention: Nancy C. Blaisdell
PO Box 500
Rocky Mount, NC 27802
VIN Nbr: JH4KA7661 RC011612
Action Requested: Partial property tax refund for year of 1997
Recommendation: Approve refund for $148.25
Explanation: Taxed in incorrect rate code.
Reference: General Statute 105 -381 (a)(1)a. Clerical Error.
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