HomeMy WebLinkAboutAgenda - 02-17-1998 - 8k11
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 17, 1998
SUBJECT: Property Tax Refunds
DEPARTMENT: Assessor's Office
ATTACHMENT(S):
Resolution for Refund Requests
Action Agenda
Item No. $..
PUBLIC HEARING: YES NO X
BUDGET AMENDMENT
NEEDED: YES NO X
INFORMATION CONTACT:
John Smith, Jr., ext 2101
TELEPHONE NUMBER
Hillsborough
732 -8181
Chapel Hill
968 -4501
Mebane
227 -2031
Durham
688 -7331
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PURPOSE: To consider adoption of refund resolution.
BACKGROUND: General Statute 105- 381(b)
Action of Governing Body - Upon receiving a taxpayers 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 adopt the attached
resolution which approves each individual tax refund request.
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NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION
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
COMIVUSSIONERS 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
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Map Nbr: Motor Vehicle
Tract Nbr: NA
Account Nbr: E60410
Rate Code: 09
Name: STONE, MILDRED OVERBY
Address: 63 DOGWOOD ACRES DR.
CHAPEL HILL, NC 27516-3111
VIN: #3C3XA5639MT021517
Action Requested: Request property tax refund for 1997.
Recommendation: Approve total property tax refund of $10.15
Explanation: Vehicle double taxed due to DMV error.
Reference: General Statute 105- 381(a)(1)b. Illegal Tax.
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Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr. E48610
Rate Code: 22
Name: FREED, GARY LEE
Address: 120 SILO DR.
CHAPEL HILL, N.C. 275141421
VIN. #JT3GP10V97017734
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund $184.70.
Explanation: VEHICLE DOUBLE TAXED DUE TO DMV ERROR.
Reference: General Statute 105- 381(a)(1)b. Illegal Tax..
Approved by BOCC
(date)
4
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr. E54976
Rate Code: 21
Name: CAI -BIN CUI
Address: 501 JONES FERRY RD APT U -12
CARRBORO, NC 27510
VIN. #JN 1 HU 11 SXHT230767
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund $85.12.
Explanation: VEHICLE DOUBLE TAXED DUE TO DMV ERROR.
Reference: General Statute 105 -3 81(a)(1)b. Illegal Tax..
Approved by BOCC
(date)
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G
Map Nbr: 7.16P..9
Tract Nbr: 715770
Account Nbr: 70473
Rate Code: 07
Name: John R. Bittner
& Denise A.
Address: 104 Spicewood Place
Chapel Hill, NC 27514
Action Requested: Request property tax refund for 1997.
Recommendation: Approve total property tax refund of $133.20
Explanation: The 1997 property valuation was appealed to the N. C. Property Tax
Commission and the Commission issued an order to reduce the
property value from $294,990 to $282,919. Refund on $12,071.
Reference: General Statute 105- 290(b)(3). Property Tax Commission decision.
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