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Agenda - 02-20-1996 - VIII-C
f 1 O R A N G E C O U N T Y BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 20 , 1996 Action Agenda I t em # ylZr,C, SUBJECT: Property Tax Refunds DEPARTMENT: PUBLIC HEARING: Yes —X—No Assessor' s Office Budget Amendment Needed Yes No X ATTACHMENT(S) : INFORMATION CONTACT: Kermit Lloyd, Assessor 13 Property Tax Refund Requests Ext 2100 TELEPHONE NUMBERS: Hillsborough - 732-8181 Durham - 688-7331 Mebane- 227-2031 Chapel Hill-967-9251/968- 4501 PURPOSE: To consider 13 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(S) : The manager' s recommendation for each tax refund request is stated on the individual request. 2 MAP # 7.24 . .35 TRACT # 704012 ACCOUNT # 27002 BILL # 9537106 RATE CODE 22 GENEVA MOODY FILEMAME: moody 1002 WILLOW DRIVE 84 CHAPEL HILL, N.C. 27514 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 (a) (1 )b, AN ILLEGAL TAX VALUE: 48074 48074 48074 47658 47658 0 1995 1994 1993 1992 1991 1990 TOTAL GO 455 .50 425 .45 401 .90 401.52 383 .65 0.00 2068.02 G2 284.12 284.12 284.12 296 .08 296 . 08 0 .00 1444.50 CH 74.03 74 .03 75 .72 82 .69 82 .69 0 .00 389.16 TOTAL 813 .65 783 .61 761 .73 780 .28 762 .41 0 .00 3901 .68 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Owner was taxed for 86 mobile home spaces and should have been taxed for only 64 spaces . 3 MAP # 6 .8 . . 9A TRACT # 600754 ACCOUNT # 201560 BILL # 95265336 RATE CODE 10 Raines, Jerry W. FILEMAME: Raines & Darlene R. 4914 Nicks Rd. Mebane, N.C. 27302 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX VALUE: 88490 0 0 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 838 . 44 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 838 . 44 FF 45 . 57 0 . 00 0 . 00 0 . 00 0 .00 0 . 00 45 . 57 TOTAL 884 . 02 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 884. 02 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Bill was made because this tract was exempt on 1-1-95 and was purchased by individual on 6-26-95 per notary date on deed which made land taxable for 1995 . Per letter from the Farm Service Agency individual did not acquire property until 8-7-95 . The loan closed on 8-7-95 and the proceeds were received the same day. Deed recorded 8-7-95 . 4 MAP # 7.57.E.54 TRACT # 708534 ACCOUNT # 18697 BILL # 9519943 RATE CODE 22 JAMES L. COKE FILEMAME: COKE 305 GLENWOOD DRIVE CAPEL HILL, N.C. 27514 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281(a)(1)b, AN ILLEGAL TAX VALUE: 2100 0 0 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 19.90 0.00 0.00 0.00 0.00 0.00 19.90 G2 12.41 0.00 0.00 0.00 0.00 0.00 12.41 CH 3.23 0.00 0.00 0.00 0.00 0.00 3.23 TOTAL 35.54 0.00 0.00 0.00 0.00 0.00 35.54 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: New construction on the enlargement of a carport and workshop was taxed at 100% complete for 1995 but it was listed on the tax listing form at 65% complete as of January 1, 1995 and should have been taxed accordingly. 5 �- MAP # TRACT # ACCOUNT # B-45307 BILL # 9490320 RATE CODE 00 Robert Everette Lloyd, II . 700 Miller Rd. Hillsborough, N. C. 27278 COMMENT: Request for refund on 1993 Chev. Truck $14,010 . for 1994. This motor vehicle was located at 4 .6A.G. 20 , rate code 00 at time of renewal on September 1994 . REFERENCE: GS-105-381 (a) (1 ) (b) An illegal tax. ACTION REQUESTED: TAXES PAID TAXES DUE $123 . 99 MO $123 .99 MO 67 . 95 FA 5 . 95 FA 10 .00 V3 $129. 94 TOTAL $201 . 94 TOTAL REFUND DUE IN THE AMOUNT OF $72 . 00 . RECOMMENDATION: Approve ORDER: DATE: 6 ` MAP # 7 .24A.C.4 TRACT # 77752 ACCOUNT # 191723 BILL # 9519545 RATE CODE 22 CLARK, DIANE C FILENAME: CLARK 101 BUENA VISTA WAY CHAPEL HILL, NC 27514 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-291 (a) ( 1 )b, AN ILLEGAL TAX VALUE 20895 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 1995 1994 1993 1992 1991 1990 TOTAL GO 197 . 98 0 . 00 0 .00 0 . 00 0 . 00 0.00 197 . 98 G2 123 .49 0 . 00 0 .00 0 . 00 0 . 00 0. 00 123. 49 CH 32 . 18 0 . 00 0 . 00 0 .00 0 . 00 0 . 00 32 . 18 GO LL 0 .00 0 . 00 0 .00 0 .00 0 . 00 0. 00 0 . 00 G2 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 G2 INT 0 . 00 • 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 CH INT 0. 00 0 . 00 0. 00 0 . 00 0 . 00 0 . 00 0 . 00 V2 0 . 00 0. 00 0 . 00 0 .00 0 . 00 0 . 00 0 .00 TOTAL 353 .65 0 . 00 0. 00 0 . 00 0 . 00 0 . 00 353 .65 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Request for refund on 1991 inboard/outboard 22 foot Searay boat, value at $20 , 895 listed in error for 1995. Boat was located in New Hanover county for 1-1-95 per phone call 12-11-95 . 7 MAP # TRACT # ACCOUNT # B21945 BILL # 9465337 RATE CODE 04 GENERAL MOTORS ACCEPT. CORP. P. O. BOX 30788 CHARLOTTE, NC 28230 COMMENT: Request for refund on 1994 Chevrolet $21 ,680 . for 1994 . This motor vehicle was taxed in the wrong rate code of 22 and should have been taxed in rate code 04. The motor vehicle was located on map reference 7.113C.A.7 at the time of tag renewal in May 1994. REFERENCE: GS-105-381 (a) ( 1 ) (b) An illegal tax. ACTION REQUESTED: TAXES PAID CORRECTED TAXES DUE MO $181 . 24 MO $181 .24 M2 128.13 FJ 19. 30 CH 34.15 CH 34.15 V2 10.00 $234.69 $353 . 52 REFUND DUE IN THE AMOUNT OF $118 .83 RECOMMENDATION: Approve ORDER: DATE: 8 MAP # TRACT # ACCOUNT # A-59787 BILL # 9397328 RATE CODE 00 Rook, Linda McGhee 1222 Phelps Rd. Hillsborough, N. C. 27278 COMMENT: Request for refund on 1987 Oldsmobile $3400. for 1993. This motor vehicle was taxed in the wrong rate code of 22 and should have been in rate code 00. The vehicle was located on map reference 4.2. .6 at the time of tag renewal in October 1993 . REFERENCE: GS-105-381 (a) ( 1) (b) An illegal tax. ACTION REQUESTED: TAXES PAID CORRECTED TAXES DUE MO $28 .42 MO $28.42 M2 20.09 00 1 .45 CH 5 . 36 $29 .87 V2 10.00 $63.87 REFUND DUE IN THE AMOUNT OF $34.00 RECOMMENDATION: Approve ORDER: DATE: 9 MAP # TRACT # 0 ACCOUNT # 77188 BILL # 9520097 RATE CODE 04 COLLIER, ALBERT M FILENAME: COLLIER MARY GAYNELL 2722 DAMASCUS CHURCH RD CHAPEL HILL, NC 27278 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-291 (a) ( 1 )b, AN ILLEGAL TAX VALUE 6530 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 1995 1994 1993 1992 1991 1990 TOTAL GO 61 .87 0 . 00 0 . 00 0 . 00 0 .00 0 . 00 61 . 87 CH 10 . 06 0 . 00 0 .00 0 . 00 0 . 00 0. 00 10 . 06 FC 5 . 94 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 5 . 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 CH INT 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 FC INT 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 TOTAL 77 . 87 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 77 .87 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Request for refund account 77188 on mobile home 83 14 x 70 double listed on account 162309 tract 743514 . 10 MAP # 7 .157 . .19 • TRACT # 751143 ACCOUNT # 199874 BILL # 9552771 RATE CODE 22 CAPKOV VENTURES INC FILEMAME: caprovl 5011 S ALSTON AVE DURHAM, N.C. 27713 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281(a) (1 )b, AN ILLEGAL TAX VALUE: 19643 0 0 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 186 .12 0 . 00 0.00 0 . 00 0 . 00 0 .00 186 .12 G2 116 .09 0 .00 0 .00 0 .00 0 . 00 0. 00 116.09 CH 30.25 0 .00 0.00 0 .00 0 . 00 0 .00 30 .25 TOTAL 332 .46 0.00 0 . 00 0 .00 0 . 00 0 .00 332 .46 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Tract was double billed for 1995 . Billed correctly as a larger merged tract as it existed on 1-1-95 . Billed again incorrectly when plat was recorded and the tract was split. Should not have been billed as a split tract because plat was recorded after 1-1-95 . 11 MAP # 7.157. . 21 TRACT # 751145 ACCOUNT # 199876 BILL # 9552773 RATE CODE 22 CAPKOV VENTURES INC FILEMAME: capkov2 5011 S. Alston Ave. Durham, NC 27713 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX VALUE: 18724 0 0 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 177. 41 0 . 00 0 . 00 0. 00 0 .00 0 . 00 177 .41 G2 110 .66 0 .00 0 . 00 0 . 00 0 . 00 0 .00 110 .66 CH 28 .83 0 .00 0 . 00 0 .00 0 . 00 0 .00 28 .83 TOTAL 316 . 90 0 . 00 0 . 00 0 . 00 0 . 00 0 .00 316 .90 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Tract was double billed for 1995. Billed correctly as a larger merged tract as it existed on 1-1-95 . Billed again incorrectly when plat was recorded and the tract was split. Should not have been billed as a split tract because plat was recorded after 1-1-95 . 12 MAP # 7.157 . .22 TRACT # 751146 ACCOUNT # 199877 BILL # 9552774 RATE CODE 22 CAPKOV VENTURES, INC. FILEMAME: capkov3 5011 S. Alston Ave. Durham, NC 27713 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX VALUE: 19516 0 0 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 184. 91 0 . 00 0 . 00 0 .00 0 . 00 0 . 00 184 . 91 G2 115 . 34 0 . 00 0 . 00 0. 00 0 . 00 0.00 115 . 34 CH 30 . 05 0.00 0. 00 0 . 00 0 . 00 0 .00 30. 05 TOTAL 330 .31 0 .00 0. 00 0 .00 0 . 00 0 . 00 330 . 31 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Tract was double billed for 1995 . Billed correctly as a larger merged tract as it existed on 1-1-95 . Billed again incorrectly when plat was recorded and the tract was split. Should not have been billed as a split tract because plat was recorded after 1-1-95. 13 MAP # 7 .157 . . 23 TRACT # 751147 ACCOUNT # 199878 BILL # 9552775 RATE CODE 22 CAPKOV VENTURES INC FILEMAME: capkov4 5011 S. Alston Ave. Durham, NC 27713 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX VALUE: 19516 0 0 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 184. 91 0 .00 0 . 00 0.00 0 . 00 0. 00 184 . 91 G2 115. 34 0 . 00 0 . 00 0.00 0.00 0 . 00 115 . 34 CH 30 .05 0 .00 0 .00 0 .00 0.00 0.00 30 .05 TOTAL 330 . 31 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 330. 31 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Tract was double billed for 1995 . Billed correctly as a larger merged tract as it existed on 1-1-95 . Billed again incorrectly when plat was recorded and the tract was split. Should not have been billed as a split tract because plat was recorded after 1-1-95 . 14 MAP # 7.157 . .24 TRACT # 751148 ACCOUNT # 198760 BILL # 9552276 RATE CODE 22 CAPKOV VENTURES INC FILEMAME: capkov5 5011 S. Alston Ave. Durham, NC 27713 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX VALUE: 19441 0 0 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 184 .20 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 184 .20 G2 114.90 0 . 00 0 . 00 0 .00 0. 00 0 .00 114. 90 CH 29.94 0 . 00 0 .00 0 .00 0 . 00 0 . 00 29.94 TOTAL 329. 04 0 .00 0 .00 0 . 00 0 . 00 0. 00 329.04 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS : Tract was double billed for 1995 . Billed correctly as a larger merged tract as it existed on 1-1-95 . Billed again incorrectly when plat was recorded and the tract was split. Should not have been billed as a split tract because plat was recorded after 1-1-95.