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Home My WebLink AboutAgenda - 12-16-1997 - 8e � 1 ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. g-F- ACTION AGENDA ITEM ABSTRACT Meeting Date: December 16, 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 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: 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 : ::;�i: 5�; ':>�;%?:aE?2'::i:#ii;i3'#iYE"%�:':�'':i.:: �:>i>Ei>#? ii: i %t '':r':%'::3:`isi �%:i'•'3i::i:E?:'•�':'?�;'#iE'•E:.::' ' `� ?; i :iii'i: :ji<2:'� :iiii2':" i' •�::<>•}:ii:<}:.:::}:>}::}i::.>::ii:i i.i}};•>:i:::i:t:iii::i;:i:;ti}:isi::::;:>::>::>::::.::::::.:>::::;::.;..: titx• v..SsvSi::Si}iii.}SVi:;S:}:}:•}:i•}Y:}: J..:...........:.... iiiti:•:iri:}}}:::i'}:vtiS+.Si:iii?:(:i:::•::::i:ii:ii ;;:ti :::::::.�Ytt::::i:•`.:t;;.;:;:;;:i i iiii::iSii:S?:i;:`;is :.\:::}'.•:i:is i::;::v�',} Map Nbr: Tract Nbr: Account Nbr: 81097 Rate Code: 22 Bill Number: 9756317 Name: Dana Commercial Credit Address: 201 W. Big Beaver Rd. Suite 800 Troy, MI 48084 Action Requested: Request property tax refund for 1997. Recommendation: Approve total property tax refund of$12.24 Explanation: Leasing company listed equipment in Orange County,North Carolina. Also listed and paid taxes on same equipment in Tennessee. Should have listed in Tennessee. Reference: General Statute 105-381(a)(1)b. An illegal tax. 5 Map Nbr: Motor Vehicle TRACT,NA Account Nbr. E43030 Rate Code: 09 Name: PARKER, CATHERINE SETTLEIvn"R.E Address: 2321 WY'NGATE DR. HILLSBOROUGH,N.C. 27278 VIN. #1GNCTI8R3T0101961 Action Requested: Property tax refund for year of 97. Recommendation: Approve refund $$.78. Explanation: 'YEHICLE TAXED wm WRONG VALUE DUE TO HIGH MILEAGE. Reference. General Statute 105-330.2(B) Appraisal Appeal Refund Approved by BOCC (date) 6 J .• . . Map Nhr; Motor Vehicle TRACT;NA Account Nbr. E1929 Rate Code; 21 Name: AMERICAN HONDA FINANCE CORP. Address: 8514 MCALPINE PARK DR. #100 CHARLOTTE,NC 28211 VIN. #JH4DC4357VS008453 Action Requested: Property tax refund for year of 97. Recommendation: Approve refund of$363.88. Explanation: VEHICLE DOUBLE TAXED DUE TO DEALERSHIP ERROR. Reference: General Statute 105-381(a)(1)b. Illegal Tax. Approved by BOCC (date) 7 i i i i 1 I j I ! I Map Nbr; Motor Vehicle i TRACT; NA I i Account Nbn E15213 iI Rate Code; 22 ! 1 ' I Name. WOOLEVER.-mTRTr"i VIRGLKLA Address. 10615 LOMA BLANCA SUN CITY.AZ. 85351 ! I i VIN, #4TIBG22K3 U106145 i i Action Requested; Property tax refund for y-ar of 97. i i Recommendation: Approve refimd$80,05: i Explanation; SAME VEHICLE TAkMD TWICE DUE TO D.M.V. ERROR. i Reference: General Statute 105-381(aj(1)b. Illegal Tax. i I i Approved by BOCC (date j i i ::: •:.• :::> 2i '�>>: S:�ji�:i�'ii�::::;ir5;':;:d;:�:is:ir:::;i:fii<:': ':.•�:�•. :::: .. .:.: <�. >:i�i;i>:i:;:::::? .;,:.�:•f:: ri:;:i:<�:.::E:.i�.ii,;,::E:.Ei�•:::� i�>i�i.i�i�E;asi.i::i:ii>;:iiii:iii:?i.i:: »: : .:.:..:.:.::.:. Map Nbt; Motor Vehicle TRACT:NA Account Nbr, E37324 Rate Code; 22 Name; V T INC. AS TSTEE WORLD 011• M IT Address; P 0 BOX 991817 MOBILE.. AL 366911817 VIN. #1GKDT13W6V2530665 Action Requested; Property tax refund for year of 97, Recommendation: Approve refund of $15.90. Explanation; VEHICLE DOUBLE TAXED DUE TO DEALERSHIP ERROR. Reference: General Statute 105-381(a)(1)b. Illegal Tax. Approved by BOCC (date) 9 R. PETIT �NI . . . . . . . . . . . Map Nbr: Motor Vehicle TRACT:NA Account Nbr. D371 Rate Code: 03 Name: CENTURA BANK Address: P O BOX 500 ROCKY MT.,NC 27802 VIN. #1GBJC34K7SE201493 Action Requested: Property tax refund for year of 97. Recommendation: Approve refiaid $133.60. Explanation: VEHICLE TAXED WTI'H WRONG RATE. Reference: General Statute 105-381(a)(1)a. Clerical Error. Approved by BOCC (date) 10 ><< . . . . . .... ...... . ............................:.:.:.::::::s:: :<. .. ...i:.:.:..•.�::�:'..:,. ... ...:� .':.: '.:�3�i:Jj�'+•:�.�..`, .,' - ` :5 �i:: •. .. .:,:: .. :�':a.:".�>:C;;i':::;::;:i>ii%t<�t•�i�i�.::a:i;;.{.�'. Map Nbr: Motor Vehicle TRACT:NA Account Nbr. E44156 Rate Code; 17 Name: SPIVEY, JAN KYLE Address- 106 Vb'ESTGREEN DR. CHAPEL HILL,N.C. 27516.9180 VIN. #'1HGEJ1129RL000469 Action Requested- Property tax refund for yea• of 97. Recommendation: Approve refund $75.45. Explanation- VEHICLE TAXED WrM WRONG RATE. Reference; General Stahita IAi-3$1(a.)(1)a. Clerical Error. Approved by BOCC (date) 11 :. R.�.........::::... .:::.....:...::..:.....- Map Nbr: Motor Vehicle TRACT:NA Account Nbr. E14331 Rate Code; 17 Name: SPIVEY,JAN KYLE Address: 106 WESTGREEN DR. CHAPEL HILL,N.C. 27516=9184 VIN. #2HGEJ6674%TH514626 Action Requested: Property tax refund for year of 97. Recommendation: Approve refund$1'70.49. Explanation: VEHICLE TAXED WITH WRONG RATE. Reference: General Stahrte 105-381(a)(1)a. Clerical Error. Approved by BOCC (date) ^jj 12 L .:..:.:.:.:..:.: ...:..:.....:.........:.. :.i,,R.i::..PERT�;: ? t :.��Y�,1.��:�i:is:!is i::•:Y:is•.:;};•.•.:.:�:::....:........: Map Nbr: Motor Vehicle TRACT: NA Account Nbr. E22126 Rate Code: 22 Name: WACHOVIA AUTO LEASING CO. OF N.C. ATTN: CANDY ARMSTRONG Address: P 0 BOX 1966 GREENVILLE,N.C. 27835-1966 VIN. #1G4BR82P6TR414550 Action Requested: Property tax refund for year of 97. Recommendation: Approve refund $33.30. Explanation: VEHICLE TAXED WITH WRONG RATE. Reference; General Statute 105-381(a)(1)a. Clerical Error. Approved by BOCC (date) 13 : .::.. . .:: ... :::::.. TEMPROPERWITAK Map Nbr: Motor Vehicle TRACT:NA Account Nbr, D79872 Rate Code: 22 Name: NATIONSBANC DEALER LEASING INC. Address, P 0 BOX 61850 KING OF PRUSSIA, PA 19406 VIN. #1J4FX5852VC579266 Arbon Requested- Property tax refund for year of 97. Recommendation: Approve refwid $423.24. Explanation- VEHICLE TAXED IN WRONG COUNTY. Reference: General Statute 105-381(n)(1)b, illegal Tax Approved by BOCC: (elate) 14` 2 Al. REFU . ....... .. .. Nap Nbr; Motor Vehicle TRACT: NA Account Nbr, D9436S Rate Code: 00 Name: CARTER, NN11,LIAM DAVID Address: RT. 6 MT CARMEL CHURCH RD. CHAPEL HILL,NC 27514 VIN. #lGIJC5447P7189035 Action Requested, Property tax refund for year of 97. Recommendation: Approve refund $66.14. Explanation- VEHICLE TAXED IN ARONG COUNTY Reference: General Statute 105-3$1(a_)(1)b• jue®al. Tax . Approved b_y EnCC" (date) 15 Map Nbr; Motor Vehicle TRACT; NA Account Nbr, D105042 Rake Code: 22 Name: CARTER.)XgLLIANI DAVID Address- RT. 6 MT CARMEL CHURCH RD. CHAPEL HILL.NC 27514 VIN. #JN1RZ24A3LX015683 Action Requested: propetiv tax refltnd for year of 971. Recommendation: Approve refuttti 5229.38. Explanation. VEHICLE TAXED IN NVRONG COUNTY Reference; general Statitte 105-381(a)(1)b. uTax Approved by BOCC (date) -- - -