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HomeMy WebLinkAboutAgenda - 03-17-1998 - 8cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 17, 1998 Action Agenda Item No. 8i SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N)'' " BUDGET AMENDMENT: (Y/N) ATTACHMENT(S): Resolutions 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 resolutions related to 10 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 ". The Assessor finds that nine of the requests meet the statutory requirements for refund, and that one does not. Adoption of the attached resolutions will carry out the Board's statutory responsibilities regarding these refund requests. RECOMMENDATION: The Manager recommends that the Board approve the attached resolutions approving nine property tax refund requests and denying one, 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 4 Map Nbr: 5.23..19 Tract Nbr: 556929 Account Nbr: 219028 Rate Code: 09 Name: Allen C. Holloway Address: 5123 Cole Mill Rd. Durham, NC 27705 Action Requested: Request property tax refund for 1993 thru 1997 Recommendation: Approve total property tax refund of $ 412.27 Explanation: The owner recorded a deed to transfer a portion of his original tract to his son. The acreage that was conveyed out was not taken from the total size of the original tract and the owner continued to pay taxes on the total original size. Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error. w Map Nbr: 7.23D..27 Tract Nbr: 733654 Account Nbr: 116523 Rate Code: 07 Name: Kenneth R. Meardon Address: 1008 Bugle Ct. Chapel Hill, NC 27516 Action Requested: Request property tax refund for 1996. Recommendation: Approve total property tax refund of $ 61.00 Explanation: When the garage with living quarters was added to house in 1995 the appraiser recorded the square feet of the living quarters but the size was keyed incorrectly. The correction was made for 1997 and a refund is requested for 1996. Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error. 6 Map Nbr: 2.34..36A Tract Nbr: 200052 Account Nbr: 75492 Rate Code: 00 Name: James J. Bradsher Address: 120 Bradsher Rd. Hillsborough, NC 27278 Action Requested: Request property tax refund for 1993 thru 1997. Recommendation: Approve total property tax refund of $ 16.59 Explanation: Recorded deed describes parcel as 3.9 acres but the parcel was plotted as 4.1 acres in error. Request property tax refund for five years, the maximum number of years allowed by the general statutes. Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error. 7 Map Nbr: 4.31.C.1 Tract Nbr: 441161 Account Nbr: 147553 Rate Code: 23 Name: Beverly Webb Address: P.O. Box 880 Hillsborough, NC 27278 Action Requested: Request property tax refund for 1997. Recommendation: Approve total property tax refund of $ 967.30 Explanation: The owner appealed the 1997 revaluation to the N. C. Property Tax Commission and the Commission reduced the value from $1,044,485 to $971,371. Refund on the value difference of $73,114. Reference: General Statute 105- 290(b)(3) Property Tax Commission Adjustment. E: Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: E58193 Rate Code: 00 Name: HOLLY KING AND QUENTIN FRANK LEHMANN Address: 909 33 OAKDALE DR HILLSBOROUGH, NC 27278 VIN #1B3XA46K1PF632736 Action Requested: Partial property tax for year for 1997 Recommendation: Approve refund for $9.28 Explanation: Vehicle value too high due to body damage Reference: Appraisal appeal - Statute 105- 330.2(B) 27 V2M %dW_ �­r. -_7 A Acepupt Nhr R Name.- M.kMeA -ATMEPUTC2AN Address: P () $() X jfi Fp 4L TN L.L 1V v �609461'1 Action Requested; Properiv tax refund fbr year of Recommendation: Approve reffind$209.10/ Explanation: 'NITEMCLE TA.X:ED CI if iNT'_ rai `mml it e ppr(-,Ve L V 109 10 1 � 71 71'�A-('Tl Tc" A AUCOUTIt Nbl, Rate Cad - Name: F;l!N.C`(_I_P_P. IT _LT Address: "f)" S:'_P 'tV A P '_P \,TEN4 E Pj 11 A (1 -1 77Q6 Action Requested: Property tax reflind for year of 96. Recommendation: Approve retwnd $328.54. Explanation: 'AX-ED L4 %TV 'NO 0-MINNIPY, Kelereince" ii­neral Stg_tllte -Ile Ral T2 Approved IrJN, Riot"C' 11 Map Nbr: Motor Vehicle Tract Nbr: NA Account Nbr: D99648 Rate Code: 22 Name: BMW FINANCIAL SERVICES NA, INC. Address: ATTN: TAX DEPARTMENT 5515 PARKCENTER CIRCLE DUBLIN, OH 43017 -3584 VIN #WBAHD6329SGK46723 Action Requested: Property tax refund for year of 1996 Recommendation: Approve refund for $ 573.78 Explanation: VEHICLE TAXED IN WRONG COUNTY Reference: General Statute 105 -381 (a)(1)a. Clerical Error. NORTH CAROLINA ORANGE COUNTY REFUND RESOLUTION (Denial) 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 but has not 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 property tax refund(s) recommended for denial are denied. 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 1199. Clerk to the Board of Commissioners 12 13 Map Nbr: 4.40.A.4B 4.40.A.4E Tract Nbr: 452821 Account Nbr: 203724 Rate Code: 00 Name: John M. Roberts Address: P.O. Box 42 Hillsborough, NC 27278 Action Requested: Request property tax refund for 1993 thru 1997. Recommendation: Disapprove total property tax refund of $ 692.44 Explanation: City boundary line disects two tracts owned by Mr. Roberts. Because a portion of each tract is inside the city limits, both tracts were taxed in rate code 23 which includes Hillsborough City tax. In such cases, it is an administrative decision that determines the tax rate to be applied. In past years the administrative decision was to tax both tracts inside the city limits. An administrative change is not refundable. Reference: General Statute 105 -381 allows for refunds under three conditions. An administration decision is not included as a condition for a refund.