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Home My WebLink AboutAgenda - 10-06-1997 - 8f � 1 ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. ACTION AGENDA ITEM ABSTRACT Meeting Date: October 6, 1997 SUBJECT: Property Tax Refunds ------------------------------------------------------------------------------------------------------------ DEPARTMENT: Assessor's Office PUBLIC HEARING: YES NO X ATTACHMENT(S): BUDGET AMENDMENT NEEDED: YES NO X Resolution for Refund Requests INFORMATION CONTACT: John Smith,Jr., ext 2101 TELEPHONE NUMBER Hillsborough 732-8181 Chapel Hill 968-4501 Mebane 227-2031 Durham 688-7331 ------------------------------------------------------------------------------------------------------------- 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. 2 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 COMINUSSIONERS 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 Noes: 3 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 4 ` r .:t ' .:r. ::::1:x:`3:3..1,.. . ,},t� .}••. t' " �f� ..� .+:\.,h •. M:v' 4x3,„ r +•4":;+.+.. 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Chapel Hill,NC 27514 Action Requested: Request property tax refund for 1993, 1994, 1995, and 1996. Recommendation: Approve total property tax refund of$345.23 Explanation: Taxed for 12' x 14' addition to house that was double listed and double taxed. Reference: General Statute 105-381(a)(1)b. An illegal tax. 5 •.�.ii},i}' %:k{:' ( tiff i.' ::y• •{yh'i,F 1; $.. {.•• ...' l•t. i+ii+..":•} `.+.4::}fwy...:>.^::}+x}'. ••"X. +':.?•}} Map Nbr: 1.4..3Q Tract Nbr: 141469 Account Nbr: 201749 Rate Code: 15 Name: Brenda W. Smith Address: 8115 Bacon Road Timberlake,NC 27583 Action Requested: Request property tax refund for 1996. Recommendation: Approve total property tax refund of$265.02 Explanation: Doublewide mobile home was incorrectly taxed as a two level structure, resulting in a double taxation. Reference: General Statute 105-3 81(a)(1)b. An illegal tax. 6 ':•F,:✓:,;x,.,'"';" •k' {�'. ..'+::Y':::;ui:k:'.`{'r.'y;.?,�'i;.:";'{,:::{:•:,•t•:,••:i::•.:e:'•'•`•3:`:•:.•r,.•:.{Y •}.+{:{:•{x.;: ::.x ,r:•: Y?•.•Y{. :•.`Y'$..•',:'`::•?kxY ••;:):::'75,:a{;sx:+.\.{?'{;,,::< > .{ti'�.t:::w`:>Y;:;.x:•:: \�Y.:,`.k'�•.,:;�c; '{';�;<:' :•ti.'•Y:s.Y. n:4„{:'•Y,` .x:.v..'.ti?Ytr .X{Y.•:ni•:+.:`v:•'+%�.ii:.iti'i'+F.:•:•:::•rydi..tirr:•Y:.}:+..;{:,},r::hr,:\'}y: :•Yx?:tiY:•..�{.v:..;:., gin. Y_{Y;;.•.�:,a :• {,:..rf'•�'o.�•'v:::st:, F . :1;. '{. Y:::t ..v.,. .,•':e•;:;�•,•::::•3,'i. '.'y f;,.,..:..o ;::•n:,:,;,..:; v '':...• $' `Y,n'Yi''S{:::.}i �:{;::•Yiti';:{ / 4'.y:n.iYT":. .: f y'�':.•t• `:•i:;};{n;Y{Y.s; 1 ix'�;.`:.•:{:;.r. •.;.•in>:''y „':$�•'•y;Y`:�.:k. ::s..{;}w{ ...{:�1. :°//1r':c...r.`*. ;4i;v. ,#�''•,. y::y::.:•••..• .•nw"`'n'YY�''`.• �::•`>`.: �`,::••?.... �ra,;'•:i:<i�.`:,.�,'t;'�;'.•rts'�..3^�Y r:a•:�'.:':%:%:::;^::::.::'X;£ ''';`•i::• ';:{,.s�' st�: .�a. :°f{..^,:ix:}x:'�.;: 't":'.�} •.�:t.. �•n•. :.,{.kY''r.�;.;:Y.{.s•.• n� `•;j•<:�.� 3.?:�:y_.;.:Y{x.;..n::•:�.)f.:.:::.,,;.::.Yk,:.•n.;••Y`�'. i4:�;\•{.Y?':i�f; ;�� Y ` s ' .'•;�5:• ,'•:;:\,a'k,k C;;:. : :+.•.w{r .s'. �.,�':,�'Y`,'•'.Y;: :{:;:�o:•.:f;�'� •:'� ,,lo ^^�cfifi•• '.+.k:` :�n �•��•xt':'£Y'':;.” @.+?t ,+}�`✓.CfiJ,';5, .nv'.+s;:{,'.:,,�;•�;,'t'Cr •o. �? i Mawl Map Nbr: 7.108H.A.2 Tract Nbr: 742150 Account Nbr: 188599 Rate Code: 21 Name: Frank J. Floyd&Bruce L. Thorn Address: 506 Waterside Drive Carrboro,NC 27510 Action Requested: Request property tax refund for 1994, 1995, and 1996. Recommendation: Approve total property tax refund of$801.90 Explanation: One section of the house was listed twice due to a measurement error, resulting in double taxation of section`B"(14' x 32'). Reference: General Statute 105-381(a)(1)b. An illegal tax. 7 My f f YY WE Map Nbr: 7.66F.F.3 Tract Nbr: 741167 Account Nbr: 202370 Rate Code: 22 Name: Michelle Kramer,etal, &Frem M. Kramer Address: 305 Brookberry Circle Chapel Hill,NC 27514 Action Requested: Request property tax refund for 1996. Recommendation: Approve total property tax refund of$1530.49 Explanation: Property taxes were paid in both Durham County and Orange County in 1996,resulting in a double taxation. Should have been taxed in Durham County only. Reference: General Statute 105-381(a)(1)b. An illegal tax. 8 w Map Nbr: Motor Vehicle TRACT:NA Account Nbr: D63429 Rate Code: 07 Name: BRADLEY KEITH MOODY Address: 2004 WBUMORE CIRCLE CHAPEL HEI.,NC 27316 Action Requested: Property tax refimd for years of 96. Reconendation: Approve refimd for 541.38. Explanation: VEHICLE TAXED IN WRONG RATE. Reference: General Statute 103-3810.1 C i)u. G�erica C �rro� Approved by BOCC (date) 9 : :•: Map Nbr; Motor Vehicle TRACT;NA Account Nbr; DM8 Rate Code: 07 Name: BRADLEY KEITH MOODY Address: 2004 WBn`MORE CIRCLE CHAPEL BHJs NC 27316 Action Requested. Property tax refimd for years of 96. Recommendation: Approve refimd for 596,24 Explanation: VEHICLE TAXED IN WRONG RATE. Reference: General Statute 105-381(a)(I)a• lClal'e4i t rror Approved by BOCC (date) 10` 2 RE.` Map Nbr: Motor Vehicle TRACT:NA Account Nbr: E14207 Rate Code. 04 Name: EUGENE THOMAS SMITH Address: 442 BRANDYWINE RD CHAPEL HII.L,NC 275163210 Action Requested: Property tax refimd for years of 47. Recommendation: Approve refund for S 15.02. Explanation: VEHICLE TAXED WITH WRONG VALUE DUE TO APPEAL FOR HIGH M -EAGE. Reference: General Statute 105-381(a)(1)b. Illegal Tax. (under 105-330 Tax must be paid before appealed and difference refiumded) Approved by BOCC (daze) � 11 sG!i "r •�'�ii::iF:.:;�:::3:';:;:;:;:?;•i'3E'i$ii.:::i 4> ;`,?>";i :-•°•��''•i Map Nbr: Motor Vehicle TRACT:NA Account Nbr: D104678 Rate Code: 22 Name: AMERICAN HONDA FINANCE CORPORATION Address: 8514 MCALPINE PARK DR#100 CHARLOTTE,NC 28211 Action Requested: Property tax refimd for years of 96, Recommendation: Approve refund for 5572.35 Explanation: VEHICLE TAXED IN WRONG COUNTY. (a)(1)b. Reference: General Statute 105-380(Illegal Tax) Approved by BOCC (date) 12 •: Map Nbr: Motor Vehicle TRACT:NA Account Nbr: D94033 Rate Code: 22 Name: BMW FINANCIAL SERVICES NA,INC. Address: ATIN: TAX DEPARTMENT 5515 PARKCEI TER CIRCLE DUBLIN,OH 43017-3584 Action Requested: Property tax refimd for years of 96. Recommendation: Approve refimd for 51048.71 Explanation: VEHICLE TAXED IN WRONG COUNTY. (a)(0b. Reference: General Statute 105-381. (Illegal Tax) Approved by BOCC (date) 13 ti Map Nbr: Motor Vehicle TRACT:NA Account Nbr: E14210 Rate Code: 22 Name: FOSTER CLAYTON SMrI'H Address: 55216 BROUGHTON CHAPEL Hal,,NC 27514 Action Requested: Properly taa refund for years of 97. Recommendation: Approve refund for 5147.33 total. Explanation: VEHICLE TAXED IN WRONG COUNTY. (a)0)6- Reference. General Statute 105-380(Illegal Tax) Approved by BOCC (date) 14 ` r ' .•. M. x :iiZ LA Map Nbr: Motor Vehicle TRACT:NA Account Nbr: D107403 Rate Code: 22 Name: VT INC AS TSTEE WORLD OMNI LT Address: 6150 OMNI PARK DR MOBILE,AL 366095195 Action Requested: Property tax refund for years of 96. Recommendation: Approve refimd for 5336,57, Explanation: VEHICLE TAXED IN WRONG COUNTY. Reference: General Statute 105-381(a)(1)b, Illegal Tax Approved by BOCC (date) 15 4 .4`+ fFr`;: ';:;;^'•''•'::ti e'i<':si'i i.:iidY.+ ..•M~... j. Map Nbr:Motor Vehicle TRACT:NA Account Nbr: E16781 Rate Code: 00 Name: SHARON LESLEY CURRAN Address: 7433 LONGSTREET DR. RALEIGH,N.C. 275167617 Action Requested: Property tax refimd for year of 97. Recomnmendation: Approve refimd for$97.14. Explanation: VEMCLE TAXED IN WRONG COUNTY. Reference: General Statute 105-381(a)(1)b.Illegal Tax. Approved by BOCC (date)