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Home My WebLink AboutAgenda - 04-21-1998 - 8eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: Apri121, 1998 Action Agenda Item No. g ~ e SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/1~ BUDGET AMENDMENT: (Y/1~ ATTACHMENT(S): INFORMATION, CONTACT: Resolutions John Smith, Jr., ext 2101 Tax Refund Requests TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 227-2031 PURPOSE: To consider adoption of refund resolutions related to 20 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 20 property tax refund requests in accordance with N. C. General Statute 105- 381. z , 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. 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 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 f Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: A25031 Rate Code: 00 Name: Gerald Wayne Phillips Address: 411 Virginia Cates Rd. Hillsborough, NC 27278 VIN Nbr: 1N6ND06S4DC303626 Action Requested: Partial property tax refund for year of 1993 Recommendation: Approve refund for $ 18.23 Explanation: Incorrect Rate Code Reference: General Statute 105-381 (a)(1)a. Clerical Error. 3 4 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: B24542 Rate Code: 00 Name: Gerald Wayne Phillips Address: 411 Virginia Cates Rd. Hillsborough, NC 27278 VIN Nbr: 1N6ND06S4DC303626 Action Requested: Partial property tax refund for year of 1994 Recommendation: Approve refund for $ 17.48 Explanation: Incorrect Rate Code Reference: General Statute 105-381 (a)(1)a. Clerical Error. Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: C23857 Rate Code: 00 Name: Gerald Wayne Phillips Address: 411 Virginia Cates Rd. Hillsborough, NC 27278 VIN Nbr: 1N6ND06S4DC303626 Action Requested: Partial property tax refund for year of 1995 Recommendation: Approve refund for $ 16.99 Explanation: Incorrect Rate Code Reference: General Statute 105-381 (a)(1)a. Clerical Error. 5 ~~ Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D23611 Rate Code: 00 Name: Gerald~Wayne Phillips Address: 411 Virginia Cates Rd. Hillsborough, NC 27278 VIN Nbr: 1N6ND06S4DC303626 Action Requested: Partial property tax refund for year of 1996 Recommendation: Approve refund for $ 15.71 Explanation: Incorrect Rate Code Reference: General Statute 105-381 (a)(1)a. Clerical Error. 6 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E35624 Rate Code: 00 Name: Gerald Wayne Phillips Address: 411 Virginia Cates Rd. Hillsborough, NC 27278 VIN Nbr: 1N6ND06S4DC303626 Action Requested: Partial property tax refund for year of 1997 Recommendation: Approve refund for $ 15.26 Explanation: Incorrect Rate Code Reference: General Statute 105-381 (a)(1)a. Clerical Error. 7 ~~ 3 ~ ~~ ____ ___ _-_ _~_-~___ _ .._.___ __.._ __ __ ..___ _. _TI Map Nhr: R4ot~~r ~~'ehicle _ _ •IILACT: NA Account Nbr. ll30013G Rate Code: ZZ Nsune: .~1 I~ERIC~IN Ht~NDA FIN,'~NCE CORP. Address: 8514 MC:ALPINE PAItIi DR #1.00 CIiARI,OTTE, N.C. 28211 VIN. #1I-ic,CD56~~7Vao91c~~o Action Renuested: Propet•ty tax reli.tnd f~t• c~c~at• of 96. Recowmendation: Approve refund X352.10. ExplAnllion: VIJHICLE TAh'CD IN Vfi'R~?NG G~?UNI~'. Rofc~•ence: General Statute 1U5-381.(a.)(1)b. Illegal Tax. Apiaroved by I30CC (date) ~~~~~~~' TP.~~C'T; l~tA Assonnt Nbs•. L)1OG46~ ~s~te Code: q~ Name: MERLU, PAUI.IT~: Address: 2000-0'2 RIDGL~~r'C~~ ~D RD. CHAPEL I~iILL. N. t.. x751 G `TIN. #1FABP52U4I~G2G51~0 Action Requested: Prope~#y tit: t`~fillisl i~{° 5~r~' ~.,f ~G. Recommendation: Appt°ove t•~~fiuiti X31.57. Explanation: ~TEHIGLE TAhED IN ~~`R~~NG RATE G~~DE. Reference: Qe-ieral Statute 105-381(a~(1)ft Clerical Lrror. Approved b}= BOCC (date] S 10 ~ i 1~~ivp Ti1hf~; R3otc~r ~'~hicle ~~4~' T; I~.4 ~e~ii~nt Pia': T)1 t)ti4t+~ i4atg C'.nrie; t1~ Name: 1~4Ei'~I,C?, I'~1UL LFI~Jr~ilta Adda•e~s~ 2cu)t)-c~ pit iE~y'iit.:.)La F,.rt. CHAPEL HILL. T~. C. ~ 7 ~ 1 ~ ~TII~t. #ZG=4tiIB52L4S14 ,~i~i97 action Regn~st~d: Pt't~pet`tt~ tax re~futad fc~r t~~at° of 9~. Rer.ornanzn~iation: Apl.~t-o~~e t°cfu~a~1 ~'i9.2.g. Expl:~tt:~tion° ti~HICLE TA;::EL7 IN ~VP..Ctr~TG F,_r-ATE t~ciL3E. R~f~a•cnce: General Statute 105-:~81(a~(1)a. Clerical F.~~-•or Approved b~- BOCC {date) 11 1VIap Nl~r: ll~otor Vehicle TRt~~'T: NA. I~~~~ Ccu~e: ~l I'~ame: i,l~i•?Gi?I~, HE~P11I: P,.1~?EE C':~nEY CiLEhtl`? LIl"+TC;~R. ~ddrezs: fUti(i ~I~IITH I:EitEL PSI). APT. ~ -~ ~rt[~. #1J~F`=r'1~;I'=,SY~ti7~,i'4 ~.ction ;~i£gn~sted: Property ta.~: refi.~nd for year of 5~~. RQeommendation: Appro~7p refund $4t1.~1. EYplanati~n: ~'EHIt'LE L~{~?U~LE T:~~U I!~ CIsIZt?I~. )~ef~1-~nc~: C=eneral ~tatuta 10~-381(a.)(1)a. 4'lerical Error. t~l'I7rc~v~ii by $i ?t;t' --------- --- -- t.il4ttr) 17 r 1l~l,;e~- ~+Ilei~: I~.~!_c)tc)t ~Jaht.cl TPu~t:'T: N<~ ~ccrtttn#.1~iht-..E I ~? I 1_~~t:~ C'otl~: 0~1 1'iamtr: r1L~:~~~ ~, I~I~'Ht1I'.l~ ~`£~-~If~ ~ddr~ss: 111 L.~Tf'.G~2d Lf CI-i~PEL HILL. N. G. 2'7 ~ l ~ v'It~. #~-1Fit:II~j l =L5'~7L•~.9z •~~i Actian R~qu~st.ed: Ft°o~etty tax r~fvt~il fot~ Vrat' cif 9'i. Itecotnmet-datiot-: r~}~pro~~e t-efyxl ~193.3~ I+:~x~ilaii~tiu~: VEIiI.t LE T~iiZL3 ~t~TIIi ~vRUNt1 RAZE Gt~L~E. Rcfer~nce: C3etteral Stttfutt~ 105-381(a~(1)a_ Clerical Et7~or. 13 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E69738 Rate Code: 21 Name: Robert C. Glosson Address: 100 Carol St. Carrboro, NC 27510 VIN Nbr: 3T4RN01 PXK7002921 Action Requested: Partial property tax refund for year of 1997 Recommendation: Approve refund for $ 13.19 Explanation: Incorrect value due to incorrect information from DMV Reference: General Statute 105-381 (a)(1)a. Clerical Error. 14 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E73257 Rate Code: 22 Name: VT Inc. as Trustee for World Omni Lt. Address: 6150 Omni Park Dr. Mobile , AL 36609-5195 VIN Nbr: 2T1BR12E9WC001997 Action Requested: Property tax refund for year of 1997 Recommendation: Approve refund for $ 235.05 Explanation: Double billed -tag issued in error by DMV Reference: General Statute 105-381 (a)(1)a. Illegal Tax. ~~, • . 15 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D98903 Rate Code: 04 Name: ROBERT ALLAN WEICHBRODT Address: 87 Dogwood Acres Dr. Chapel Hill, NC 27514 VIN Nbr: 1C3BJSSE7HG195691 Action Requested: Partial property tax refund for year of 1996 Recommendation: Approve refund for $ 42.38 Explanation: Taxed with incorrect rate code Reference: General Statute 105-381 (a)(1)a. Clerical Error. 16 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D80915 Rate Code: 15 Name: NESTER KAY SCURLOCK-FERGUSON Address: 910 LIPSCOMB GROVE CHURCH RD. HILLSBOROUGH, NC 27278 VIN #WDBC20C2FA141974 Action Requested: PARTIAL TAX REFUND FOR YEAR OF 1996 Recommendation: Approve refund for $ 56.33 Explanation: VEHICLE TAXED WITH INCORRECT RATE CODE Reference: General Statute 105-381 (a)(1)a. Clerical Error. 17 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E16028 Rate Code: 22 Name: JERE JON BROPHY PO BOX 498823 CINCINNATI, OH 45249-8823 VIN # YV1AX8853J1775820 Action Requested: Property tax refund for year of 1997 Recommendation: Approve refund for $ 130.39 Explanation: VEHICLE TAXED IN WRONG COUNTY Reference: General Statute 105-381 (a)(1)a. Clerical Error. 18 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D54392 Rate Code: 22 Name: JERE JON BROPHY Address: PO BOX 498823 CINCINNATI, OH 45249-8823 VIN # WVWEA0167JW195311 Action Requested: Property tax refund for year of 1996 Recommendation: Approve refund for $81.53 Explanation: VEHICLE TAXED IN WRONG COUNTY Reference: General Statute 105-381 (a)(1)a. Clerical Error. 19 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D13950 Rate Code: 22 Name: JERE JON BROPHY Address: PO BOX 498823 CINCINNATI, OH 45249-8823 VIN # YV1AX8853J1775820 Action Requested: Property tax refund for year of 1996 Recommendation: Approve refund for $131.61 Explanation: VEHICLE TAXED IN WRONG COUNTY Reference: General Statute 105-381 (a)(1)a. Clerical Error. r T~:_S ~~'I_•: X71 T£i~p 1§:1-r•: j1•'T~~tc~r Veitriz TRACT: NA Fl=~t~ C'osi~: 2r Ns~m£: ill 5;~1V hiU'I'UI' :~C~'lI'T,1tICL C'UI~.I'. :~'rT~T; 4'C~?i1:~~:):~ 1~1i~'f'LF1~1I:tt:2N 12Rl i1 i'i~S&: ~. i_j. ~?z i,i% ~74.7(j - .. - .. ~`i jI''.I'LFil'!i..~E, ~t~. 4Q i!)~s~.n']I1 ~~,r. ~ir~rlCt1~1D~ LTzn3 ;tl; 1~ft10ti ~i'i~1i~'=t~~: Pr~3}.~rttt•' tax rt~i:'vttd fit' yc=~i° i~f ~~i. Recommet~tl;~ti~r~~: A~;~,t~i,~.=c reCutid ~=414.81. Explattat.Iott: VEHICLE Tt~;~D IN 4VF~~~I~G C~~UNT~'. ReTel•s~nce: L3~i18t-II.i ~tlilute 101-38I~a)(1}b. Ille~~l TI3.Y. A}~provf~cl !x~ I3~CC _----------- (d~l~~ 1~i~p ~iht-; lltotcfr ~'?Ilicle 'I~FLAC.T; N<~t Acei-u_t~t Nhr•, ~~.7 X47 It$~e Cade; ?~ Name: J(iHNSC?t~~, i~~t`~t r ~t~'.-~Tk~~; Address: :?.43 SEN}II~Tt~L.E L~R. GFL3FEL F-IIL,L, f1.s..7514 VIN. ~ 1 I'IT~; 15NOI~;.~=1 ti [ 51 Action Iicgiecsted: Peope-etv tai refiulsl foe y~~a~• of 9'7. Reci~it~triet~ti;~t}un: At,}:,t-c,c.~e ec'futy~l ~IS.Z~~. Expl;anatit~n: VEHI 'L.E TA~L7 v'ITH L~`Rs ~rd{3 Vf1L•C~ FOR 4'7. Reference: C3eneefil ~tafut_ 1C~5-3o1(a)(1)~ CI=~rical EcY•ar. ApprUU~d by nOCC (date) 21 22