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Home My WebLink AboutAgenda - 10-15-1996 - 8d 1 O R A N G E C O U N T Y BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: October 15, 1996 Action Agenda Item # R-C] SUBJECT: Property Tax Refunds DEPARTMENT: PUBLIC HEARING: Yes X No Assessor' s Office Budget Amendment Needed Yes No X ATTACHMENT(S) : INFORMATION CONTACT: John Smith, Jr. Assessor 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 3 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 . a 1 MAP # 3 . 17 .A . 72 TRACT # 336045 ACCOUNT # 198858 BILL # 9626789 RATE CODE 24 GRANDSTAFF JOHN D FILEMAME : GRANDSTAFF & SIGRID H 610 HUNTERS RUN MEBANE, N . C . 27302 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 ( a) ( 1 )b, AN ILLEGAL TAX VALUE : 12000 0 0 0 O 0 1996 1995 1994 1993 1992 1991 TOTAL GO 119 . 70 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 119 . 70 TOTAL 119 . 70 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 119 .70 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS : THIS PARCEL ( 3 .17 .A. 72 ) BILLED INCORRECTLY BY ORANGE COUNTY. THIS PARCEL IS CODED AND TAXED BY ALAMANCE COUNTY. 3 l., MAP T TRACT # 0 ACCOUNT # 57849 BILL # 94265440 RATE CODE 22 RUNDELL MARGARET D FILENAME: rundell 2215 A DALEY RD CHAPEL HILL NC 27514 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE : GS 105-291 (a) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR VALUE 0 0 5718 00 0 LL % 0 . 0000 0 . 0000 0 . 2000 0 . 0000 0 . 0000 0 . 0000 INT % 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 1996 1995 1994 1993 1992 1991 TOTAL GO 0 . 00 0 . 00 50 . 60 0 . 00 0 . 00 0 . 00 50 . 60 G2 0 . 00 0 . 00 33 .79 0 . 00 0 . 00 0 . 00 33 .79 CH 0 . 00 0 . 00 8 . 81 0 . 00 0 . 00 0 .00 8 .81 GO LL 0 . 00 0 . 00 11 . 88 0 . 00 0 . 00 0 . 00 11 . 88 G2 LL 0 . 00 0 . 00 6 . 76 0 . 00 0 . 00 0 . 00 6 . 76 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 0 . 00 0 . 00 111 . 84 0 . 00 0 . 00 0 . 00 111 . 84 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: MS . RUNDELL CAME IN IN 1995 AND MADE A TAX LISTING FOR THE YEAR 1994 . SHE HAD ALREADY BEEN ASSESSED, BILLED AND HAD PAID FOR THE YEAR 1994 PREVIOUSLY . WE BILLED HER AGAIN IN ERROR, SHE PAID AGAIN IN ERROR . SEE BILL #9485747 FOR THE SAME YEAR AND THE SAMEPERSONAL PROPERTY . 4 MAP # TRACT # ACCOUNT # 162266 BILL # 9555410 RATE CODE 08 Music of the World Ltd Inc 812 Mountain Creek Rd Chapel Hill NC 27516 COMMENT: Rate code should be 08 not 23 . Business moved in 1989 . REFERENCE: G. S . 105-381 (a ) ( 1 ) (a) a clerical error ACTION REQUESTED: Total Requested Refund: $347 . 59 ( See attached) RECOMMENDATION : Approve ORDER: DATE : 5 Year : 1995 1994 1993 Valuation: 17 , 216 15 , 655 15 , 616 Billed S/be Billed Billed S/be Billed Billed S/be biller: GO $163 . 12 GO $163 . 12 GO $138 . 55 GO 138 . 55 GO $130 . 55 GO $130 . 57 G3 83 . 50 FD 10 . 33 G3 75 . 93 FD 9 . 39 G3 75 . 74 FD 7 . 5( 246 . 62 173 . 45 214 . 48 147 . 94 206 . 29 138 . 0- Difference to be refunded: $73 . 17 $66 . 54 $68 . 24 Year : 1992 Year 1991 Valuation: 16 , 026 15 , 848 Billed S/be Billed Billed S/be Billed GO $135 . 02 GO $135 . 02 GO $127 . 58 GO $127 . 58 G3 81 .73 FD 9 . 13 G3 76 . 07 FD 9 . 03 216 . 75 144 . 15 203 .65 136 . 61 Difference to be refunded: $72 .60 $67 . 04 TOTAL TO BE REFUNDED: $347 . 59 6 MAP # 4 . 1 .A. 16 TRACT # 402079 ACCOUNT # 73999 BILL # 0 RATE CODE 00 Helen G. Torian FILEMAME : torian 2610 Coleman Lp Rd Hillsborough, N 27278 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 (a) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR VALUE: 0 10440 10440 10440 4350 0 1996 1995 1994 1993 1992 1991 TOTAL GO 0 . 00 98 . 92 92 . 39 87 . 28 36 .65 0 . 00 315 . 24 FA 0 . 00 4 .44 4. 44 4 . 44 1 . 85 0 . 00 15 . 16 TOTAL 0 . 00 103 . 36 96 . 83 91 .72 38 . 50 0 . 00 330 . 40 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS : Land Records Department discovered the correct land size of tract should be 21 . 38 acres and not 24. 38 acres . Clerical error was made by mapping company employed by Orange County in 1962 . The general statutes allow a maximum refund of five ( 5 ) years . The 1996 Tax Notice was corrected and released and this refund request is for the preceding four ( 4) years .