HomeMy WebLinkAboutAgenda - 12-02-1996 - 13b O R A N G E C O U N T Y 1
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 2, 1996
Action Agenda
Item #
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 .
2
r
MAP #
TRACT # 0
ACCOUNT # 207031
BILL # 9658095
RATE CODE 23
Walker Holdings Group LLC FILENAME: walker.doc
3926 Colorado Ave
Durham N.C. 27707
VALUE: 208 , 950
ACTION REQUESTED: REFUND THE DIFFERENCE BETWEEN RATE CODE 22
AND RATE CODE 23
RATE CODE 22 RATE CODE 23
GO 2084.28 GO 2084. 28
G2 1245 . 34 G3 1044 .75
CH 397.01
$3129 .03
$3726.63
DIFFERENCE TO BE REFUNDED: $597 .60
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
DOUBLE LISTED BUSINESS PERSONAL PROPERTY ON 2 DIFFERENT
ACCOUNT NUMBERS FOR THE SAME PROPERTY. LISTED ON BOTH ACCOUNT
207031, RATE CODE 22 , BILL 9658095 AND ACCOUNT 119548, RATE
CODE 23, BILL 9658101 . BOTH WERE BILLED. PROPERTY IS LOCATED
IN RATE CODE 23 NOT 22 . REFUND THE DIFFERENCE BETEWEEN RATE
CODE 22 AND RATE CODE 23 ON BILL 9658095 . RELEASED BILL
9658101 .
3
MAP # 7.22. . 11D
TRACT # 714734
ACCOUNT # 20173
BILL # 9523203
RATE CODE 04
Jean A. Earnhardt FILEMAME: earnhard
600 Bolin Brook Farm Road
Chapel Hill, NC 27516
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-281 (a) (1)b, AN ILLEGAL TAX
VALUE: 0 8668 8668 8668 0 0
1996 1995 1994 1993 1992 1991 TOTAL
GO 0.00 82.13 76.71 72.46 0.00 0.00 231.31
CH 0.00 13.35 13.35 13. 65 0.00 0.00 40.35
FC 0.00 7.89 7.71 7.71 0.00 0.00 23.32
TOTAL 0.00 103.37 97.78 93.83 0.00 0.00 294.97
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
Above referenced tract was billed as 16.31 acres but should have been
billed as 12.74 acres. The difference of 3.57 acres was billed
correctly as a separate tract, but also added incorrectly to the 12.74
tract and billed accordingly; which constituted a double billing.
Request refund for the value difference on the 3.57 acres.
4 'Y
MAP # 7.27.D.8F r'
TRACT # 739766
ACCOUNT # 140203
BILL # 0
RATE CODE 22
Orange County Tax Collector FILEMAME: title_x
(for) Title X - Acct #140203
P.O. Box 8181
Hillsborough, NC 27278
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW
REFERENCE: GS 105-281 (a) (1)b, AN ILLEGAL TAX
VALUE: 0 0 0 57684 57684 0
1996 1995 1994 1993 1992 1991 TOTAL
GO 0.00 0.00 0.00 482.24 485.99 0.00 968.23
G2 0.00 0.00 0.00 340.91 358.36 0.00 699.27
CH 0.00 0.00 0.00 90.85 100.08 0.00 190.93
TOTAL 0.00 0.00 0.00 914.00 944 .43 \0.00 1858.43
RECOMMENDATION: APPROVE
ORDER:
DATE:
EXPLANATORY REMARKS AND COMMENTS:
This parcel does not exist. Mapping Department created this tract in
error in 1989. Title X Corporation was billed from 1990 through 1996.
The 1994, 1995, and 1996 bills were unpaid and bills were released.
North Carolina General Statutes allow for a 5 year maximum refund.
Thus, this is a request for a refund for the two preceding years the
bills were paid (1992 and 1993) .