HomeMy WebLinkAboutAgenda - 11-19-1997 - 8e R
1
ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No. �e
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 19, 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
0
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
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
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 , 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
9199 .
Clerk to the Board of Commissioners
4
:.}TS}::ism}:•S}S:nT;•}}}SSS:.S•:::::::.::::.i{•T.............,, \ .........:.v:::,:••v•?::•:$:v$}::i.:: :$$.........:?:::i:::,;}:^:....:.v.
v: vvvvvvw::•:
::: <}':$'•$$:';:':::#;.$y;}:$:;y$$$;:$$$::$$:;:$$::$:'+.'3: {;#:r:>::::i;#::;;:;:;:;$;}yti::i$::v:•:$$:'.$::::�$: +::?}ti:iY:$:$ti###ti#::$:'.•::ti,#:$:::j::#::::$::::$::$::::,.:ti:?�,: ::::'•:tiff:'#:$'::%::$:':i'�S:•}}:i:C;'vT3:.$•i�:$?##:;+.;#:F:
,; y: ..i.}SYS}S:{•:•$:•;Yi •S:•}::•:•F.:•S}}`v'::$S:•..v.v:.vv::.v
$.ti•:
.:::::...v::::::n:v:::::.yy• .............•.v::•::::ii.:•:........5:::..y....... ...r...v..::n.v..:.........v•.:::::::::.4.... .+..vv.+......, r................n:•::}.
:{^}+•:::$:+v ...4 y3 ..:.'Tin. ::}F.•.v.v... A
•:..i y$r::x......., v:vh.S.: :.i+.. :.:5 r..$C•:::: :y.n4:v riv+;.•....n...i..:.:•f• ..R:S
::.::::::::;w:;•::::: ..v.:::::i•}:4:4,•::.y:v.;;,.•}NS.y;:;+.•+'.v.:v.........n.::h;::,.:.T. yy. \.SV...v::::: ..v:4::::vv::+.r n....v:.}:tiy......
::::::::.:::•:.v;w::::::::::::::•}S•::...•+:.x:T:v:;•S:}}:¢::•TS':::•...... .... :::5::::•.•.. ................. ...:v ..... r."S. ...:•:•,.{v:.y.. ..v.:
::::.,}}::•::}::.::::::ny.•::.}}S:•:••:S:hv i•+:}:...::::•w:.::::::':• ...;;....:::••.}:•}TSS::y.:+.}yv.:m::;y..•. .y.:J:yv; ...w:n:v:w:::.vv:.+.+.•r\v:i+,•::.}v.f.}:::xn•:;..::•:\+•.+�.•••i:}:::^:�+.., {v{1.;...:.•.i:•.}:T::
Map Nbr: 7.25H..49
Tract Nbr: 749215
Account Nbr: 210889
Rate Code: 9715921
Name: Harold& Carolyn Anderson
Address: 109 Chesley Lane
Chapel Hill,NC 27514
Action Requested: Request property tax refund for 1997.
Recommendation: Approve total property tax refund of$73.43
Explanation: Due to a clerical error,the adjustment in value made by the Board of
Equalization and Review was not keyed prior to billing. Request
refund for 1997 only.
Reference: General Statute 105-381(a)(1)a. A tax imposed through
clerical error.
5
I
' F EE:
IN
Map Nbr; Motor Vehicle
TRAC=T: NA
Account Nbr. E41101
Rate Code; 21
Name: HOGAN, CORNELIUS D.
Address: 601 JONES FERRY RD. APT L-2
CARRBORO,NC 27510
VIN. #IYVGE31A6P5186594
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund $49.66.
Explanation: VEHICLE TAXED Vb=WRONG VALUE DUE TO BODY DAMAGE
i
AND HIGH MILEAGE. i
I
I
I
i
Reference: General Statute 105-330.2(B) Appraisal Appeal Refund.
i
Approved by BOC'C (date) 1
I
I
6 '
j R Qi M,S
FOR PROPERTY TAX R E . "D
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr. E34680 +�
Rate Code: 21
i
Name: MAI'BERRY,JLIIE ELLEN
Address: 105 FIDELITY ST.
CARRBORO,NC 27510
VIN. #1HGCB7152NA006119
Action Requested: Property tax refund for year of 97.
I
Recommendation: Approve refund 531.45.
Explanation: VEHICLE TAXED %TrH WRONG VALUE DUE TO HIGH MILEAGE.
Reference: General Statute 105-330.2(B)Appraisal Appeal Refimd.
I
Approved by BOCC (date)
i
7
1
•'.Yii:iJ+:'i�i�i'5•`i�� �Vii:':?:'• Z'••:'? �>`'`>'�•.��`s:>�•.!:''�'i� :'::i>i:: !``:'i�'';�'>�?:i>:
::: �:��,'��;.•::`:`�..'•:�':•'S'.>`�•��.��'••'`'���•'•:!.�•..�� .'��� '`• ;;:`:',::.': :;;�'��`��'�"r '••':•'•�4��>ii :�>i<�:�i�i^:��i�:�it^i�>i�i>i�> :�i>i�>i�>�:<s�i�:
Map Nbr: Motor Vehicle
TRACT:NA
Account NbrE22126
Rate Code: 22
Name; WACHOVIA AUTO LEASING CO-
Address: 100 N hi 4IN ST
WINSTON SALEM,NC 27101
Action Requested: Property tax refmid for year of 97.
Recommendation: Approve reiinid for $33.30.
Explanation: VEHICLE TA3c'ED IN AVP ONC3 RATE.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
Approved by BOCC (date)
8
r
:':LL�''•':
W:::
.:::,>.;.:.,.:r :..;.::.:::::ax;;:"`;` :`:<.'<".;:;'?::.:i;i�ii>zi•iii5i:i.;.z;i>:i'iSiCi•`:i< E:S
<': ;: ?:` :e:. '.• >' ,'.E `� : ','' ,: li::` ': ,.::-.::::. >:: ::i`'''::. '' i :i si:'i i'i t? is is i i f' :E•>?;>i:>i:S:E•?>::'':''::''
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr: E16369
Rate Code: 17
Name: CENTURA BANE.LEASING
Address: 134 N CHURCH LT
F O BOX 500
ROCKY MT. NC 278045401
Action Requested: Property tax refund for year of 97.
Recommendation: Approve reiinid for $137.09.
Explanation: VEHICLE TAX IN WRONG RATE CODE.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
Approved by BOCC (date)
>`
�y `�� :!:::;:;? i•:?i:!.:?�i::iiC;i?: :is4:: ii::'` `?i `'''� 'i''>! `:i ! : ii:i:`:?:Eta> li:
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr:D65897
Rate Code: 00
Name: SHEILA BYRD PERRY
Address: 418 E KING STREET
HILLSBOROUGH,NC 27278
Action Requested: Property tax refund for year of 96.
Recommendation: Approve reBjnd for 512.77,
Explanation: VEHICLE TAX IN WRONG RATE CODE,
Reference: General Statute 105-381(a)(1)9. Clerical Error.
Approved by BOCC (date)
.�� 10
0R::
El�yy
•.s :
Map Nbr: Motor Vehicle
TRACT:NA
Account Nbr:D79401
Rate Code;
Name: MAZDA AMERICAN CREDIT
Address: P 0 BOX 680030
FRANKLIN,TN 37068-0030
Action Requested: Property tax refiind for year of 96.
Recommendation: Approve refiind for 5195.22.
Explanation: VEHICLE TAX IN WRONG COUNTY.
Reference: General Statute 105-381(a)(.1)a- III GAT TAX.
Approved by BOCC (date)
11
i
PER
`.
Map Nbr: Motor Vehicle
TRACT:NA
Account Nbr:E10713
Rate Code: 22
Name: G E CAPITAL AUTO LEASE INC.
ATTN: TAX OPERATIONS
Address: P. O. BOX 310
BARRINGTON,IL. 60011
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund for$196.74.
Explanation: VEHICLE TAXED IN WRONG COUNTY.
Reference: General Statute 105-381(a)(1)b. Illegal Tax.
Approved by BOCC (date)
::::�;>�:?sY;;:,:;;5::?::.¢,..:;;?::::..;:.'"�i?i:><:�>>i�:>.i�:i�i�>iS a��:>`• �':i���i�:i' ���ii2
Map Nbr: Motor Vehicle
TRACT:NA
Account Nbr:D79872
Rate Code.
Name: NATIONSBANC DEALER LEASING
Address: P O BOX 61850
KING OF PRUSSU, PA 19406
Action Requested: Property tax refund for year of 96.
Recommendation: Approve refund for $423.24.
Explanation: VEHICLE TAX IN WRONG COUNII.
Reference: General Statute 105-381(a)(1)a. ILLEGAL TAX.
Approved by BOCC _ (date)
��.. 13
i
Map Nhr: Motor Vehicle
TRACT: NA
Account Nbr: E21185
Rate Code: 07
Name: SOITF TIRUST BANK'
Address: P O BOX 11864
BIRMINGHAM, AL 35202
ATTENTION: ANGELA B CLARK
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund for$137.48.
Explanation: VEHICLE TAX IN WRONG RATE CODE.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
Approved by BOCC (date)
14
r
Map Nbr, Motor Vehicle
TRACT:NA
Account Nbr: E16369
Rate Code: 17
Name: CENTURA BANK LEASING
Address: 134 N CHURCH ST
F O BOX 500
ROCKY MT. NC 278045401
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund for $137.09.
Explanation: VEHICLE TAX IN WRONG RATE CODE.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
Approved by BOCC (date)
15
.
Map Nbr: Motor Vehicle
TRACT:NA
Account Nbr: D300315
Rate Code: 22
Name: FIRST UNION BAND OF N, C,
Address: nVO FIRST UNION CENTER
CHARLOTTE,N. C. 28280-0000
Action Requested: Property tax refund for year of 96.
Recommendation: Approve refined for$391.85.
Explanation: VEHICLE TA.AMD IN ERROR DUE TO INCORRECT DMV FILE.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
Approved by sOCC (date)
16
r
Map Nbr: Motor Vehicle
TRACT:NA
Account Nbr:E5109
Rate Code: 22
Name: AMY THOMAS LAUGHHUNN
Address: 205 NOTTINGHAM DR.
CHAPEL HILL,NC 275146573
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund for$334.42.
Explanation: VEHICLE TA7T-D IN WRONG COUNTY.
Reference: General Statute 105-381(a)(1)b. Illegal Tax.
Approved by BOCC (date)
17
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr:E34233
Rate Code: 22.
Name: AMY THOMAS LAtTGHHUNN
Address: 205 NOTIINGHA /I DR.
CHAPEL HILL,NC 275146573
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund for $300.72.
Explanation: VEHICLE TAXED IN WRONG COUNTY.
Reference: General Statute 105-381(a)(1)b. Illegal Tax.
Approved by BOCC (date)
18
>:5: `• ` .
UR
Map Nbr: Motor Vehicle
TRACT:NA
Account Nbr: E10661
Rate Code: 22
Name: G E CAPITAL AUTO LEASE INC
ATTN: KIM HOFFMAN
Address: 600 HART RD
BARRINGTON, IL. 600102654
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund for $255.41.
Explanation: VEHICLE.TAXED IN WRONG COUNTY.
Reference: General Statute 105-381(a)(1)b. Illegal Tax.
Approved by BOCC (date)
19
...:... ... . ..:...
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr: D68680
Rate Code: 22
Name: C I PARTNERS LLC
Address: 2226 Q CHAPEL HILL NELSON HWY
CHAPEL HILL,N.C. 27514
Action Requested: Properly tax refund for year of 96.
t
Recommendation: Approve refund for $645.48.
Explanation: VEHICLE TAX IN WRONG COUNTY.
Reference: General Statute 105-381(a)(1)b. County Change.
Approved by IIOCC (date)
20 '
•.. �•;::� ::>:i:i::; ., ::G:
::;
::.:
:'., ..•,r,,..crs:::::s::;::;.:::;:;s:;::.; `'>i'>i% >? ..?..:`iii<;
:' .•' "'':i:i'i:i:'. . .. .. ""` .``' .Z.., i ,. .E ;;iii;:?::.'
Map Nbr: Motor Vehicle
TRACT;NA
Account Nbr: E16485
Rate Code: 22
Name: C I PARTNERS LLC
Address: 2226 G CHAPEL HILL NELSON I-MY
CHAPEL HILL,N.C. 27 514
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refined for $792.79.
Explanation: VEHICLE TAXED WRONG COUNT*.
Reference: General Statute 105-381(a)(1)b. County Change.
Approved by BOCC (date)
.. :..,
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbi: El6210
Rate Code: 22
Name: C I PARTNERS LLC
Address: 2226 G CHAPEL HILL NELSON HWY
CHAPEL HILL,N.C. 27514
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refimd for $521.51.
Explanation: VEHICLE TA?MD WRONG COUNTY.
Reference: General Statute 105-3$1(a)(1)b. County Change.
Approved by BOCC (date)
GG
F TC PROM9T'r TAX JND
I
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr. E40815
Rate Code: 21
Name: HANNA,REBECCA J.
Address: 601 JONES FERRY RD. APT L-2
CARRBORO,NC 27510
VIN. #1G2NE15M6SM566768
Action Requested: Property tax refund for year of 97.
Recommendation: Approve refund$35.62.
Explanation: VEHICLE TAXED WITH WRONG VALUE DUE TO BODY DAMAGE.
i
i
� I
Reference: General Statute 105-330.2(B) Appraisal Appeal Refund.
I
I
Approved by BOCC (date)
I
I