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Home My WebLink AboutAgenda - 05-14-1996 - VIII-A 1 O R A N G E C O U N T Y BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: May 14, 1996 Action Agenda Item # � A- 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 3 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 i 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. S MAP # 6 . 21 . . 12U 2 TRACT # 64440 ACCOUNT # 185041 BILL # 9516882 RATE CODE 10 BRIDGES THOMAS T FILENAME: BRIDGES 3131 FALLING CEDAR DR CHAPEL HILL, NC 27516 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE : GS 105-291 (a) ( 1 )a , A TAX IMPOSED THROUGH CLERICAL ERROR VALUE 8153 9059 0 00 0 LL % 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 INT o 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0. 0000 1995 1994 1993 1992 1991 1990 TOTAI, GO 77 . 25 80 .17 0 . 00 0 . 00 0 . 00 0 . 00 157 . 42 FF 4 . 20 4 . 67 0 . 00 0 . 00 0 . 00 0 . 00 8 .86 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 FF INT 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 TOTAL 81 . 45 84. 84 0 . 00 0 . 00 0 . 00 0 . 00 166 . 29 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Request for refund on 1989 Carolina Skiff boat 14ft for 1994 valued at 10 , 659 correct value 1600 and for 1995 valued at 9593 correct value 1440 boat was priced incorrectly for both years . 3 t MAP # 7 . 27 .B. 3 TRACT # 748101 ACCOUNT # 188436 BILL # 53556 RATE CODE 22 Dobins Hill Apts . , Ltd, Ptnr FILENAME: dobins c/o The Crosland Group Inc. 135 Scaleybark Rd. Charlotte, NC 28209 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE : GS 105-291 (a ) ( 1 )b, AN ILLEGAL TAX VALUE 104400 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 989 . 19 0 . 00 _ 0 . 00 0 . 00 0 . 00 0 . 00 989 .19 G2 .617 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 617 . 00 CH 160 . 78 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 160 .78 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 1766 . 97 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 1766 . 97 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: The appliances in the apartments were taxed twice, once with the real property and once as personal property. Apartments are appraised using the "Income Approach" for real property and the appliances are covered in this approach. Therefore, appliances are taxed with the real property and should not be listed or taxed as personal property. 4 MAP # 7 . 27 .B. 3 , TRACT # 748101 ACCOUNT # 188436 BILL # 53556 KATE CODE 22 Dobins Hill Apts . , Ltd, Ptnr . FILEMAME : dobins2 c/o The Crosland Group Inc . 135 Scaleybark Rd. Charlotte, NC 28209 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE : GS 105-281 (a ) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR VALUE : 207730 0 0 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 1968 . 24 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 1968 . 24 G2 1227 . 68 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 1227 .68 CH 319 . 90 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 319 . 90 TOTAL 3515 . 83 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 3515 .83 RECOMMENDATION: APPROVE ORDER: DATE : EXPLANATORY REMARKS AND COMMENTS: Inaccurate count of units in apartment complex . Taxed incorrectly in 1995 for 59 units, should have been taxed for 55 units .