HomeMy WebLinkAboutRES-2002-042 Property Tax Refunds 2
NORTH CAROLINA �y . !�-O Z
ORANGE COUNTY
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
COMbIISSIONERS OF ORANGE COUNTY THAT the recommended property tax refunds)are
approved.
Upon motion duly made and seconded,the foregoing resolution was passed by the following
votes:
Ayes: Comn
pssioners
A J
/O 74
Noes: -"NP
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
Ta-le, 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�Aday of
u
It ,2002.
erk to the Bo of Commissioners
3
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 7.126M..729
Tract Nbr: 763442
Account Nbr: 244587
Rate Code: 22
Name: WHG, Inc.
Address: 308 Glade Street
Chapel Hill,NC 27516
Action Requested: Request property tax refund for 2001.
Recommendation: Approve total property tax refund of$1,491.67
Explanation: WHG,Inc. is a builder. This house, located at 308 Glade Street was under
construction in 2001. New house taxed at 100%complete on 01/01/01.
Should have been at 55%complete. Valuation changed from$295,256
(100%complete)to $196,535 (55%on house, 100% for land).
Reference: General Statute 105-381(a)(1)b. A illegal tax.
4
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 7.46.B.1
Tract Nbr: 701360
Account Nbr: 76684
Rate Code: 22
Name: Couch Oxford Associates
Limited Partnership c/o Multipoint
Address: 7537 E. McDonald Drive
Scottsdale, AZ 85250-6062
Action Requested: Request property tax refund for 2001.
Recommendation: Approve total property tax refund of$1546.07
Explanation: N.C. Property Tax Commission Decision.
This is Sunstone Apartments locataed off East Franklin Street,between
Elliot Rd. and Estes Drive. The 2001 value of these apartments was
appealed to the Property Tax Commission. The value was adjusted after
additional income and market data was submitted and reviewed. Value
has been adjusted from $13,501,863 to $13,401,863.
Reference: General Statute 105-290(b)(3). Property Tax Commission
decision.
ti
5
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 4.42.B.3B
Tract Nbr: 439422
Account Nbr: 138136
Rate Code: 23
Name: Gateway Oxford Associates
co Oxford Management Co. Inc.
Address: 7200C Wisconsin Ave, 11'Floor
Bethesda, MD 20814
Action Requested: Request property tax refund for 2001.
Recommendation: Approve total property tax refund of$5,336.00
Explanation: N.C. PropeM Tax Commission decision.
This is Gateway Apartments, located off Highway 86 in Hillsborough.
The 2001 value of these apartments was appealed to Property Tax
Commission. Valuation was adjusted after additional income and
market data was submitted and reviewed. Value has been adjusted
from$2,487,175 to $2,116,000.
Reference: General Statute 105-290(b)(3). Property Tax Commission
decision.