HomeMy WebLinkAboutAgenda - 02-18-1997 - 8d ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No.
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 18, 1997
SUBJECT: Property Tax Refunds
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DEPARTMENT : Assessor's Office PUBLIC HEARING: YES NO X
ATTACHMENT(S): BUDGET AMENDMENT
NEEDED: YES NO X
Property Tax Refunds INFORMATION CONTACT:
John Smith Jr.. Assessor, ext 2 101
TELEPHONE NUMBER
Hillsborough 732-8181
Chapel Hill 9684501
Mebane 227-2031
Durham 688-7331
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PURPOSE: To consider 9 request(s)for property tax refunds.
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 current liability or notify the taxpayer in
writing that no release or refund will be made.
RECOMMENDATION: The manager's recommendation for each tax refund request is
stated on the individual request.
2
MAP # 4 . 37 .A. 3F
TRACT # 404219
ACCOUNT # 197531
BILL # 9636285
RATE CODE 00
H. Tate McKee & Katherine FILEMAME: mckee
Rt. 10 Box 457
Lenoir
N. C. 28645
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-281 (a) ( l )a, A TAX IMPOSED THROUGH CLERICAL ERROR
VALUE: 52198 0 0 0 0 0
1996 1995 1994 1993 1992 1991 TOTAL
GO 520.68 0.00 0.00 0 .00 0 .00 0.00 520 .68
FA 22 .18 0 . 00 0 . 00 0 .00 0 . 00 0 . 00 22 .18
TOTAL 542.86 0. 00 0 .00 0 . 00 0.00 0 . 00 542 .86
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
Bill was based on one third of land being taxed at Land Use for 1996 .
Land was previously owned by three individuals. of the three owners,
only one was qualified to receive the land use taxation. As of 1/1/96
all of land was owned by the individual which met the land use
requirements. Therefore, all of land should have been taxed at the
land use value.
3
MAP # 2 . 10 . .6
TRACT # 223564
ACCOUNT # 66242
BILL # 96280056
RATE CODE 16
Ormond Woods FILEMAME: woods
1608 Ormond Rd.
Hurdle Mills
N. C. 27541
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-281 (a) ( l )a, A TAX IMPOSED THROUGH CLERICAL ERROR
VALUE: 8649 8649 8649 8649 0 0
1996 1995 1994 1993 1992 1991 TOTAL
GO 86 . 27 81 .95 76 .54 72 . 31 0 . 00 0 . 00 317 .07
FI 6 . 57 6 .57 6 . 57 5 .71 0 . 00 0 .00 25 . 43
TOTAL 92 . 85 88 .52 83 . 12 78 . 01 0 . 00 0 .00 342 . 50
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
Refund to be issued due to deferred tax bill issued in error. Property
transferred to grandson. Qualifying requirements met by grandson for
continuation in the Land Use Program, therefore, no deferred bill due.
Deferred bill was based on current year plus ( 3 ) prior years .
MAP # 7 . 13 . . 6E
TRACT # 748829
ACCOUNT # 191021
BILL # 0
RATE CODE 08
Searle Properties FILEMAME: searle
1777 Durham-Chapel Hill Blvd
Chapel Hill , NC 27514
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-281 (a) ( I )b, AN ILLEGAL TAX
VALUE: 0 11180 0 0 0 0
1996 1995 1994 1993 1992 1991 TOTAL
GO 0 .00 105.93 0 . 00 0 .00 0 .00 0 .00 105 .93
F2 0 . 00 6 .71 0 . 00 0 . 00 0 . 00 0 . 00 6 .71
TOTAL 0 . 00 112 .64 0 . 00 0 . 00 0 . 00 0 . 00 112 .64
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
This parcel was billed as part of another tract and should never have
been created as a separate tract, per Central Land Records Department .
The error occurred in 1995 . The 1996 bill was released. This is a
request for a refund for 1995 only.
MAP # 5 . 13 . . 33
TRACT # 544131
ACCOUNT # 203718
BILL # 9614079
RATE CODE 00
Kathleen K. Andrews FILEMAME: andrews
1335 Meadow Wind Ln
Hillsborough, NC 27278
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX
VALUE: 21195 21195 21195 0 0 0
1996 1995 1994 1993 1992 1991 TOTAL
GO 211 .42 200 .82 187 .58 0 . 00 0 . 00 0 . 00 599 .82
FA 9.01 9.01 9.01 0 .00 0.00 0.00 27.02
TOTAL 220-43 209.83 196 .58 0. 00 0 .00 0.00 626 .84
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
House was appraised and taxed with full unfinished basement in error.
House built in 1993, first taxed in 1994. Request refund for 1994,
1995, and 1996.
6
MAP # 3 . 6 . . 38C ti
TRACT # 334285
ACCOUNT # 140417
BILL # 9646817
RATE CODE 03
Edwin F. Szyszka FILEMAME: szyszka2
7000 Lebanon Rd.
Mebane, NC 27302
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-281 {a} { 1 }b, AN ILLEGAL TAX
VALUE: 1260 1260 1260 1260 951 0
1996 1995 1994 1993 1992 1991 TOTAL
GO 12 .57 11 . 94 11 . 15 10 .53 8 . 01 0 .00 54. 20
FB 0.43 0.43 0 . 34 0 . 34 0.29 0.00 1 .82
TOTAL 13 .00 12 . 37 11 .49 20 .87 8 . 30 0 .00 56 . 03
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
Owner was taxed for a 10 x 12 deck that does not exist. General
Statutes allow five year maximum refund. Request refund from 1992 thru
1996 .
MAP # 3 . 6 . . 38A
TRACT # 332193
ACCOUNT # 149116
BILL # 9646818
RATE CODE 03
Henry I . Szyszka FILEMAME: szyszkal
6916 Lebanon Rd.
Mebane, NC 27302
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX
VALUE: 4101 4101 4101 4101 3178 0
1996 1995 1994 1993 1992 1991 TOTAL
GO 40 . 91 38 .86 36 . 29 34 . 28 26 .77 0 .00 177 . 12
FB 1 . 39 1 . 39 1 .11 1 .11 0 . 95 0.00 5 . 96
TOTAL 42 . 30 40 . 25 37 .40 35 . 39 27 .73 0 .00 183 . 07
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
Owner was taxed for a 12 x 24 deck that does not exist. General
Statutes allow a maximum five year refund. Request refund from 1992
thru 1996 .
8
MAP # 4 . 34 .D . 2D
TRACT # 432439
ACCOUNT # 110272
BILL # qs it S(,4 ',0
RATE CODE 23
Jeffrey K. Wagner FILEMAME: Wagner
4616 Kimbro Rd.
Hillsborough, NC 27278
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX
VALUE: 0 5872 5872 5872 3953 0
1996 1995 1994 1993 1992 1991 TOTAL
GO 0 . 00 55 .64 51 . 97 49 . 09 33 .30 0 .00 190 . 00
G3 0 . 00 28 .48 28 . 48 28 .48 20 .16 0 . 00 105. 60
TOTAL 0 . 00 84.12 80 . 45 77 .57 53 .46 0 . 00 295 .60
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
Lot was incorrectly sized when it was split in 1986 . General statutes
allow maximum five year refund. Bill was released and corrected for
1996 . Request refund for 1995, 1994, 1993, and 1992 .
9
MAP # l
TRACT # 0
ACCOUNT # 140534
BILL # 9654271
RATE CODE 09
Eastern Superior Cylinders FILENAME: eastern.doc
4123 St. Marys Rd.
Hillsborough, N.C. 27278
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-291 (a ) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR
VALUE 8230 0 0 00 0
LL % 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000
INT % 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 .0000 0 . 0000
1996 1995 1994 1993 1992 1991 TOTAL
G0 82 . 09 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 82 . 09
FE 4 . 94 0 . 00 0 . 00 0 . 00 0 .-00 0 . 00 4. 94
GO LL 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00
GO INT 0 . 00 0 .00 0 . 00 0 . 00 0 .00 0 . 00 0 . 00
FE INT 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00
TOTAL 87 . 03 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 87 . 03
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
Eastern Superior Cylinders was billed on personal property value of
10 , 980 in error. They should have been billed on a personal property
value of 2 , 750 . There were no additions and there were no deletions
from the previous year. There were several additions keyed in by error .
10
MAP #
TRACT # 0
ACCOUNT # 198824
BILL # 9646830
RATE CODE 03
Tackett, Mary Anne Lloyd FILENAME: Tacket.t-
6905 Bowman Rd.
Mebane, N.C. 27302
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-291 (a) ( 1 )b, AN ILLEGAL TAX
VALUE 6872 0 0 00 0
LL % 0 . 0000 0 . 0000 0 . 0000 0 .0000 0 . 0000 0 . 0000
INT % 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000
1996 1995 1994 1993 1992 1991 TOTAI,
GO 68 .55 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 68 . 55
FB 2 . 34 0 .00 0 .00 0 .00 0 . 00 0 . 00 2 . 34
GO LL 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00
GO INT 0 . 00 0 . 00 0 .00 0 .00 0 . 00 0 . 00 0 . 00
FB INT 0 . 00 0 .00 0 . 00 0 .00 0 .00 0 . 00 0 . 00
TOTAL 70 .88 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 70 .88
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS :
Taxpayer listed boat and motor twice and was billed twice, (bill
#9646830 and bill #9646829) . Needs refund for bill #9646830 .