HomeMy WebLinkAboutRES-2002-012 Resolution approving Motor Vehicle Property Tax Refund ` v
NORTH CAROLINA
ORANGE COUNTY 2
REFUND RESOLUTION(Approval)
Whereas,North Carolina General Statutes 105-381 and/or 330.2(B)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 /' � lS
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
lJ 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
Z� _
Clerk to the Bo of Commissiotlers
' 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 19, 2002
Action Agenda
Item No. S-a
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Jo Roberson, Revenue Collector, ext.
2727
Resolution
Motor Vehicle Tax Refund Requests TELEPHONE NUMBERS:
Refund Data Spreadsheet Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a refund resolution related to two 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".
For classified motor vehicles, GS 105-330(B) allows for a full or partial refund when a tax has
been paid and pending appeal is decided in the owner's favor.
FINANCIAL IMPACT: Approving this refund request will result in a refund amounting to
$524.30.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving two property tax refund requests in accordance with N.C. General Statute
105-381, and/or G.S. 105-330.2(B).
3
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr:Motor Vehicle
Tract Nbr:NA
Acct Numbers:H68353
Rate Code:22
Date: February 5,2002
Name: Geiss,Joseph Deveaugh.
Address: 3817 Sweeten Creek Road
Chapel Hill,NC 27514-9707
VIN Nbr: 3C8FY4BB61T537614
Action Requested:Property tax refund for year of 2001
Recommendation: Approve refund for$325.15
Explanation: Refund due to DMV submitting information twice.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b.Illegal Tax.
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REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr:NA
Acct Numbers: I37501
Rate Code: 22
Date: January 30,2002
Name: Lutz, Catherine Anne
Address: 101 Sandy Creek Trl.
Chapel Hill,NC 27514-5940
VIN Nbr: 4S3BK435XT7936981
Action Requested: Property tax refund for year of 2001
Recommendation: Approve refund for$209.75
Explanation: Refund due to DMV error.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b.Illegal Tax.
VEHICLE TAX REFUNDS BY DISTRICT
February 5,2002 `
. I
i
County Chapel Hill CH School Carrboro Mebane 10range Fire New Hope Fire So Triangle Fire White Cross Fire Carrboro Veh Fee CH Veh Fee INTEREST REFUND
Lutz,C. -99.63 -61.61 -23.45 -$20.00 -5.06 -209.75
Geiss,J. -164.15 -102.13 -38.87 -20.00 325.15
0.00
0.00
0.00
0.00
0.00
0.00'
0.00
TOTALS -263.78 -163.74 -62.32 0.00-0.001 0.00 0.00 0.00 0.00 0.00 -40.00 -5.06 -534.90
refunddata In