HomeMy WebLinkAboutAgenda - 03-05-1997 - 8b 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 5, 1997
Action Agenda
Item No. 3-b
SUBJECT: Property Tax Releases
DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/NS)
BUDGET AMENDMENT: (Y/N)
ATTACHMENT(S): INFORMATION CONTACT:
Property Tax Release Spreadsheet John Smith, Jr., Assessor
ext 2101
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 227-2031
PURPOSE: To consider requests for property tax releases.
BACKGROUND: Chapter 105-381(b)of the North Carolina General Statutes outlines procedures
for the release of tax bills when an incorrect tax bill has been prepared. The Assessor's Office
routinely corrects tax bills when errors are discovered, for example when an incorrect value or tax
rate has been used in calculating a particular bill. In most cases,the incorrect bill to be released is
replaced by a new bill that includes the corrected information. Typically,the Assessor's Office
processes dozens of these requests in any given month.
The General Statutes require that all actions related to the granting of releases be recorded in the
minutes of the governing body. The attached spreadsheet reflects all releases processed by the
Assessor's Office during the months of December 1996 and January 1997,which require ratification
by the Board of Commissioners so they may be recorded in the minutes. The figures in the "amount
released"column on the attached spreadsheet show the net dollar value of any release - figures
without a"minus sign"indicate that the creation of a corrected bill resulted in a larger property tax
amount due.
RECOMMENDATION(S): The Manager recommends that the Board approve the releases as
reflected on the attached spreadsheet.
Sheetl
DATE OWNER MAP REFERENCE ACCOUNT# ACTION AMOUNT RELEASED
12/2/96 Betty Pearl Brockwell 7.108..26 199089 Husband Deceased HE not transferred -290.26
12/2/96 Vaughn&Marcia Compton 2.12..4 200807 Deferred bill-land use app.completed -2,112.00
12/2/96 B.H.Copelan 7.112..9 69513 Deferred bill-land use app.completed -540.85
12/2196 Jesse&Creola Dixon 3.51..5 90673 Deferred bill-land use app.completed -645.65
12/2/96 LeHigh Builders Inc. 7.141.1 201537 House 75%complete -1,233.07
1212196 Centura Bank 153615 Incorrect Value-Clerical Error -7.48
12/2/96 Michael Dee Waters D52530 Incorrect value -26.96
12/2196 Wiliam Greeson D56202 Incorrect Value -10.30
12/2/96 Amos Tyndall 7.124.0.5 D60039 Incorrect Rate Code -35.66
12/2/96 1 Ken Harold Keller D49447 incorrect Value -4,82
12/2/96 jHerbert Johnson Cates,111 1.16..10 D47228 Incorrect Rate Code -58.71
12/2/96 Edward M. Bawn0artaer D46651 Incorrect Value -25A4
12/3196 David James Kimrey 3.14..5D 171762 Add Late List Personal Property 73.75
12/3/96 Cyrus D.Hogue,PA 86469 Double Listing -76.35
12/4/96 James Pulliam 210565 Assessed Bill-came in&made better listing -171.61
12/4/96 Joan Griffin Adcock 7.109.18A D46338 Incorrect Rate Code -17.70
12/4/96 James Edward Faber 7.119..37E D55647 Incorrect Rate Code -44.40
12/4/96 IJulia Lloyd Durham 6.35..1 C 204416 Release to Bill on Land Use -353.27
12/5/96 Mary M.Bobbitt 3.57..13A 86740 Add Late List Personal Property 53.82
12/5/96 Kenneth Delon 4.14.A.1A 6703 Add Late List Personal Property 71.34
12/5/96 George Leonard Holmes 6.2..4A 197897 Add Late List Personal Property 17.30
1215/96 Phillip W.Mace 3.50..5E 126578 Situs in Vance County-Boat -34.68
12/5/96 FF Klein Associates 199233 Business Closed 12/95 -35.89
1215196 Marvin Raeford Autry D53586 Incorrect Value -24.55
12/5/96 Jennifer Stauffer 7.120A.F.12 Incorrect Rate Code -53.63
12/6/96 Mary Wells Cooper 4.5A.C.1 6502 Add Late List Personal Property 24.02
12/6/96 Phillip Stanley Crabtree 1.7..4A D55154 Incorrect Rate Code -26.28
1216/96 Jerry Wayne Raines 204560 Rel.to bill on land use -442.92
12/9/96 Lawrence Lavern Lewis 5.7A.B.20 D57386 Incorrect Rate Code -53.18
12/10/96 Billy B.Cook 175370 Rel to add late list MV 10.47
12/11/96 General Electric Co. D63543 Incorrect Rate Code -38.91
12/11/96 Patricia M.Creller 4.11.C.23 D62547 Incorrect Rate Code -92.84
12/11/96 David Luther Ashley D53528 Changed Value per body shop estimate -11.96
12/11/96 Robert Erwin Nicholson 3.39.A.3 D Incorrect Rate Code -13.17
12/12/96 Homer Clay Ickes 2.45..2 78103 Nephew 112 interest-qualifies for land use -2,249.80
12/12/96 Stephen Elmore Price 7.126C D66050 Incorrect Rate Code -135.66
12/12/96 William Worley Creech D62498 I Incorrect Value -9.48
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Sheetl
12/12/96 David Warren Brick D61449 Incorrect Rate Code -82.52
12/12/96 Renee Ellis 5.15..18 D63114 Incorrect Rate Code -97.25
12/12/96 Robert Lee Penley 6.4..12F D65862 Incorrect Rate Code -24.57
12/12/96 B.R.&Rachel Hill 2.45..3R 167092 70%complete 1/1/96 -386.34
12/12/96 Betty J. Rogers 192246 DW signed over to county -192.96
12/13/96 Paul Ray Blackwood 5986 Incorrect Value Unlisc. MV-Junk -17.89
12/13/96 Marty Vonne Now 7.23F..9 D65613 Incorrect Rate Code -79.81
12/13/96 El Sayed Now 7.23F..9 D65612 Incorrect Rate Code -23.47
12/13/96 Bennie Clark Dalton D Changed Value per body shop estimate -23.66
12/13/96 Thomas Scott Kuntzleman 1.23.5 D64686 Incorrect Rate Code -25.78
12/13/96 Keith J.Ellis 5.15..18 D55573 Incorrect Rate Code -65.02
12/13/96 Keith James Ellis 5.15..18 D55574 Incorrect Rate Code 42.08
12/13/96 Mike Gerald Pfeifer D65921 Incorrect Value per bill of sale -7.84
12/13/96 Donna Koontz Riley D66233 Incorrect Value-Pop up camper not mbl home -37.34
12/13/96 Harry Taylor Branch D61415 Incorrect Rate Code -25.71
12/13/96 Lucy Miller Lane 4.16.B.1 D64726 Incorrect Rate Code -59.14
12/13/96 William Lunsfoed Long D64945 Incorrect Value -227.93
12/16/96 America Stone Co. 15294 Incorrect Value-added unl.MV 196.50
12/16/96 Stewart Petroleum 35083 Incorrect Value 702.99
12/16/96 Smythes Ltd. 6.24.14E 199002 Only 35%complete 1/1/96 -587.68
12/16/96 Hee Soo Yoon D67817 Incorrect Value per bill of sale -22.11
12/16/96 Yu-Wen Yang D67791 Incorrect Value per bill of sale -70.62
12/16/96 Richard Adams 7.109..1 C D46336 Incorrect rate code -41.87
12/16/96 Ruby May Clements D62182 Incorrect rate code -73.88
12/17/96 Barry Leblanc 1.16..8A 127407 Add MH to Real 24.12
12/17/96 Albert E. Davis 3.6..11 B 117435 Add boat and MV -88.43
12/17/96 Black Diamond Properties 7.151..45 199718 Road-'should be$1 value -1,462.47
12/17/96 Ira A.Friedman D63438 Incorrect Value per bill of sale -136.88
12/18/96 Jeffrey Scott&Usa Woods 4.40.A.13 Incorrect rate code -73.59
12/18/96 Robert Curin, III 7.23F..13 D62560 Incorrect rate code 41.80
12/19/96 Classics Structures 7.151..32 199989 Charged to wrong tract 1,457.18
12/19/96 Prestige Associates 7.151.30 200838 Charged to wrong tract -1,471.39
12/19/96 Yates Motor Co.Inc. 86.A.1 35499 Incorrect value add MV's 4,145.76
12/19/96 Enterprise Leasing Co.-Southeast 206584 Incorrect value add MV's 11,003.12
12/19/96 Richard F.Uebhart 6.21..22 142414 House 50%complete -457.55
12/19/96 Helmut Martin Ungg D Change value per Bill of Sale -9.97
12/19/96 Andrew Blake Campbell D61698 Change value per body shop est. -6.00
12/20/96 American Shore Co 6 15294 1 CIP left off in error-Incorrect Value 198.72
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Sheetl
12/20/96 Black Diamond Pr 7.151..44 199717 Clerical Error in land -1,014.99
12120/96 Gordon Lee Poer 7.141.35 D65973 Incorrect Rate code 4.92
12123/96 Searle Properties 7.11.6 191021 Part of another tract -118.23
12123/96 Susan June Leete 6.12..25 D64816 Incorrect Rate Code -49.86
12/23/96 Susan June Leete 6.12..26 D64817 Incorrect Rate Code -152.15
12123/96 David Byum Rankin 7.84.F.1 D66122 Incorrect Rate Code -13.43
12/23/96 1 Lydia Ray 201173 Rel.to bill on land use 4,501.97
12127196 Centura Bank 7 140995 Add lease 516.01
12/27/96 Pitney Bowes 207125 Incorrect value-billed on total of several districts -3,476.55
12/27/96 Lawrence Allen Kennedy D64547 Change Value per bill of sale -38.72
12127/96 Wojtek Lesyek Wojdynald 7.150..22 D67708 incorrect Rate Code -47.07
12/27/96 Katheen Lunsford D64991 Incorrect rate code -21.17
12117/96 ITuck 3.20.E.2 D60006 Incorrect rate code -14.78
12/27/96 Christopher Kimball 4.13.B.5 184198 Late List Personal Property 109.15
12130196 Colonial Pacific Leasing Corp 140521 Lease billed in error-Incorrect Value -390.61
12/30/96 Feature Homes Corp 7.30L..77 175248 House only 60%complete -1,334.42
12/30/96 Hu Shu Chleh 090756 Change Value per bill of sale -11.43
12/30/96 Gwendolyn Kay Robbins 7.120B.F.4 D6642 Incorrect rate code -29.04
12/30/96 Kevin Mark Leibil D64821 Change value per bill of sale -44.58
12/30/96 1 Seiger Lauter D64707 Change value per body ship est. -23.28
12/31/96 Curtis O.Brooks 7.116.1..1 D54367 Incorrect Rate Code -34.14
12/31/96 Curds O.Brooks 7.116J..2 D54367 Incorrect Rate Code -46.97
12/31/96 Leonard Lee Moore D65443 Change Value per Bill of Sale -3.32
12131/96 James Evans Ladd,Jr 5.14..238 D Incorrect Rate Code -51.50
12/31/96 Milton Rush 136683 House only 90%complete 1/1/96 -71.16
12131196 Dee Dee Frank 206061 Double listed DW -166.88
12/31/96 Audrey Archibald 210463 1 Double listed -171.61
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Sheet2
DATE OWNER MAP REFERENCE ACCOUNT# ACTION AMOUNT RELEASED
1/2/97 Jeffrey Thomas Easterling D47940 Change value-bill of sale -433.42
1/2/97 Jeffrey Carl Maile D57578 Change value- body shop est. -25.35
1/2/97 Arthur William Daniel D62592 Incorrect rate code 1.88
1/2/97 Argie Laws 48210 late list penalty added incorrectly -15.47
1/3/97 Kimberly Riley Johnson 5.22..100 D64375 Incorrect rate code -50.74
1/3/97 Brodie Lemuel Lloyd D Incorrect value -12.22
1/3/97 Timothy Lee Gruber D63768 Change value- bill of sale -8.30
1/3/97 Cathryn Curtis 6.29..536 187882 Rol to add late list MV and MH 45.05
1/3/97 American Bd of Pediatrics 24..27C 203734 IS error billed incorrect -2,789.39
1/3/97 JT Lewis Const 7.122E.B.16 202619 House 35% complete 1/1/96 -2,001.70
1/3/97 Dennis Howell 24K..2 196987 IS error billed incorrect -2,321.87
113/97 Ronald Pittman 6.28..4M 202349 Add house 523.61
1/6/97 Mary Rad Vogt 7.120B.C.14 D72827 Incorrect rate code -106.05
116/97 Brian R.Winkler D67689 Incorrect value -25.51
1/6/97 Will Michael Stanish D66826 Incorrect value per copy of est. -11.59
1/6/97 Pamela Sue Dueden 4.25.C.11 D62958 Incorrect rate code 1.34
1/6/97 Michael Coley Ray 5.21..16 D71894 Incorrect rate code -43.48
1/6/97 Brian J. Lowen 6.35..A D70925 Incorrect rate code -24.42
1/6/97 Elain Mangrum 7.18A.A.6 D65047 Incorrect rate code -55.79
1/6/97 Sandra Poffenbarger 4.45L..5 D71750 Incorrect rate code -15.86
1/6/97 Sandra Poffenbarger 4.45L..6 D71751 Incorrect rate code -81.78
1/6/97 Rhonda Walton 205431 Double listed -58.35
1/7/97 Bryan James Finegan 7.26F..1 D69443 Incorrect rate code -9.67
1/7/97 Susan Finegan 7.26F..2 D69444 Incorrect rate code -1.89
1/7/97 Rober Frank Erznozik D69285 Incorrect value -11.23
1/7/97 Francis A. Fay D63227 Incorrect value-per damage -50.76
1/7/97 Eugene Mauck 2.24..12C 195210 House 75% complete 1/1/96 -231.02
1/7/97 Ragans Garage 64984 Incorrect rate code -96.09
1/7/97 Maureen Jones 192198 Double listed -15.67
1/8197 Erik Dickersbach D69026 Change value-per sticker -8.87
1/8/97 Steven Mayhew 5.23..58C D71091 Incorrect rate code -97.76
1/9/97 Rodney Van Capps 3.5..14A 139274 Rel to add late list 282.52
1/9/97 Steven Marer D70983 Incorrect Value/bill of sale -755.07
1/9/97 Barbara Fried D15132 Incorrect Rate Code -42.09
1/9/97 Gregory Giddens 7.116..23 1 D69751 I Incorrect Rate Code -25.25
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Sheet2
1/10/97 Susan Gebhardt 210561 Incorrect value -532.28
1/13/97 Erica Denise Hessler Incorrect Value/bill of sale -30.57
1/13/97 Ronnay Allen 4.27.E.1 D67923 Incorrect Rate Code -25.23
1/14/97 Leasetec Corp 175803 Billed in error -715.67
1/14/97 Brian Winkler D67690 Incorrect Value -35.67
1/15/97 GE Capitol r 184649 Double bill In error -2,405.11
1/15/97 Alfred Zachary D73256 Change Value per body shop est. -17.81
1/15/97 Susan Owen Gatos D69690 Change Value per body shop est. -29.82
1/16/97 Master Lease Corp 140775 Leases billed in error -1,987.81
1/16/97 Master Lease Corp 140775 Correct release 1,987.81
1/16/97 Master Lease Corp 94568 Leases billed in error -1,113.06
1/16/97 Christen Murray D71397 Incorrect Value/bil of sale -29.09
1/16/97 Tara Ann Dean 6.19..7A D62713 Incorrect Rate Code -43.91
1/16/97 Chanyi Zhao D67860 Change Value per est. -16.23
1116/97 Dennis J. Breen D46920 Incorrect Value -131.71
1/17/97 Eric Schopler 6.25.19 195705 Rel to do deferred bill -1,653.37
1/17/97 Darlene Henderson 6.25..1D 199229 Double bill in error -938.14
1/17/97 CSR Consultants Inc. 206115 Located in Durham Co. -131.18
1/17/97 Alexander Wilson, ETAL 3.28..15 202214 Ownership Incorrect -485.80
1/17197 Dale Riddle 171837 Double Listed -232.95
1/22/97 Karen Ann Meltsch D71215 Incorrect Rate code -112.93
1/23/97 Dean Kelly Neville 7.13.1 Q D50520 Incorrect Rate code -2.18
1/23/97 Dathadn Deschesne D62767 Incorrect Value (mileage) -3.63
1/23/97 L Watkins 210718 Incorrect Value -152.05
1/24/97 Kevin Ernest Gallinari 7.126D..71 D63485 Incorrect Rate code -42.39
1124/97 Susan Gallinad 7.126D..71 D69648 Incorrect Rate Code -40.22
1/27/97 Fernando Benavide D Incorrect value -43.74
1/27/97 Centura Bank 5.1.D.2 D54841 Incorrect Rate Code -62.50
1/27/97 Christopher Madona D Incorrect Rate code -126.83
1/27/97 Nancy Mae Dewle 7.116.1..1 D69021 Incorrect Rate Code -59.70
1/27/97 Brian Firanek D3282 Military Exempt -77.42
1/27/97 James C. Chung 7.155..16 201572 House 46% complete -1,016.12
1/28/97 Brezella Poteat 2.41.6 199787 Incorrect Value- land use -3,004.46
1/29/97 Eng Shang Huang 7.2..286 198960 Lot size should be.01 ac. not 1.01 ac. -267.47
1/29/97 Annie M. Garrett 1.14..5A 238 Ac. correction based on calc. -193.68
1/30/97 INC Traffic Systems 183567 Incorrect Value -507.11
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Sheet2
1/30/97 Beulah Hoover D64169 Changed Value per bill of sale -85.31
1/30/97 Orest Woronowycz D73205 Incorrect Value(milage) -24.75
1/31/97 Charles Benny Sedman D66528 Changed value per bill of sale -8.85
1/31/97 Eng Shang Huang 7.116H..5A D74222 Incorrect rate code -115.51
1/31/97 Margorie Dubnanski 7.126C D62954 Incorrect Rate code -45.69
1/31/97 Ana Hazdl D70161 Incorrect Value per body shop est. -15.93
1/31/97 Thermal Reduction Sys. 4.3.B.14 1 97209 Delete leasehold improvement -33.61
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