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Home My WebLink AboutAgenda - 03-21-1995 - VIII-C - 1 O R A N G E C O U N T Y BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 21 , 1995 Action Agenda Item # V=-1 SUBJECT: Property Tax Refunds DEPARTMENT: PUBLIC HEARING: Yes X No Assessor' s Office ATTACHMENT( S ) : INFORMATION CONTACT: 12 Property Tax Refund Requests Kermit Lloyd, Ext 2101 TELEPHONE NUMBERS: Hillsborough - 732-8181 Durham - 688-7331 Mebane - 227-2031 Chapel Hill - 967-9251/968-4501 PURPOSE: To consider 12 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 # 4.27.E.13 TRACT # 445509 ACCOUNT # 151474 BILL # 9332706 Billed at RC 23 RATE CODE Should be RC 00 [ l PARKER, WILLIAM E ETAL & JOANNA A 707 BUTTONWOOD DR. HILLSBOROUGH, N.C. 27278 COMMENT: Requesting refund due to being billed at rate code 23 (County and Town of Hillsborough) and should have been rate code 00 (County and Orange rural fire district) (only very small portion in city limits) . For 1991 and 1992 this was tract #401495 and for 1993 it was tract #445509. REFERENCE: GS-105-381 (a) (1 ) (b) An illegal tax. ACTION REQUESTED: 1991-Paid 1991-Corrected 1992-Paid 1992-Corrected RC 23 RC 00 RC 23 RC 00 value $30,798 . value $30,798 value $30,798. value $30,798. Bill #9132216 Tract #401495 Bill #9238753 Tract #401495 GO 247. 92 GO 247.92 GO 259.47 GO 259.47 G3 147.83 FA 12.32 G3 157.07 FA 13.09 $395.75 $260.24 $416.54 $272.56 Diff. $135 .51 Diff. $143 .98 1993-Paid 1993-Corrected RC 23 RC 00 135.51 value $53,859. value $53,859. 143.98 Bill #9332706 Tract #445509 238.33 GO 450.26 GO 450.26 $517.82 G3 Refund G3 261 .22 FA 22.89 $711 .48 $473.15 Diff. $238.33 RECOMMENDATION: Approve ORDER: DATE: 3-3-95 3 MAP # 6 . 42 . . 5B TRACT # 601812 ACCOUNT # 13645 BILL # 91121220 RATE CODE 01 DURHAM GERRY WATSON 847 WHITE CROSS RD CHAPEL HILL, NC 27514 COMMENTS : REFUND FOR DUPLICATE TAXES PAID ON 3 MOBILE HOMES - 1971 RICHARDSON,1964 MARLETTE,1986 KNOX FOR 1990 & 1991 . OWNER ALSO LISTED THESE UNDER BUSINESS ACCOUNT #93644 AS GERRY WATSON DURHAM. REFERENCE: GS 105-381 (a) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 0 0 0 10744 11680 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 1994 1993 1992 1991 1990 1989 TOTAL GO 0 . 00 0 . 00 0 . 00 86 .49 89.35 0 . 00 175 .84 FL 0 . 00 0 .00 0 . 00 8 .17 8 . 88 0 . 00 17 . 04 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 FL INT 0 . 00 0 . 00 0 . 00 0.00 0 . 00 0 . 00 0 . 00 TOTAL 0 . 00 0. 00 0 . 00 94 .65 98 .23 0.00 192 .88 RECOMMENDATION: APPROVE ORDER: DATE: filename: DURHAM 4 MAP # 4 . 1 .A.12 TRACT # 447035 ' ACCOUNT # 183926 BILL # 9420151 RATE CODE 00 SYLVESTER ROSS ALBERT L. 2200 CONESTOGA DR DURHAM, NC 27705 COMMENT: Mr. Ross sold 2 acres and a house to Willie and Ozzie Collins in 1993 . The house was billed to Mr. Ross in 1994 but should have been billed to Mr. and Mrs. Collins. The error has been corrected and a refund is requested for 1994 to Mr. Ross. REFERENCE: GS 105-381 (a) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 21804 0 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL GO 192. 97 0 . 00 0 . 00 0 .00 0 . 00 0 . 00 192 . 97 FA 9. 27 0 .00 0 . 00 0 .00 0 . 00 0 . 00 9 . 27 TOTAL 202 .23 0 . 00 0 . 00 0 . 00 0 .00 0 .00 202 .23 RECOMMENDATION: APPROVE ORDER: DATE: filename: ross 5 MAP # TRACT # ACCOUNT # A75402 BILL # 93112943 RATE CODE 16 Centura Bank Leasing c/o Lynne Register, Leasing Operations P. O. Box 1220 Rocky Mount, NC 27802 COMMENT: Request for refund on license tag number DZZ6962 for 1993 . Tax bill was calculated in rate code 22 and should have been calculated in rate code 16 on tax value of $17, 410 . REFERENCE: GS-105-381 (a) ( 1 ) (b) An illegal tax . ACTION REQUESTED: TAXES PAID TAXES RE-CALCULATED $146 .68 MO $146 .68 MO 108 .16 M2 12 .19 FI 30 . 21 CH $158 . 87 TOTAL 10 . 00 V2 $295 .05 TOTAL REFUND DUE IN THE AMOUNT OF $136 .18 RECOMMENDATION: Approve ORDER: DATE: 6 MAP # 7 .119 . . 16P TRACT # 744720 ACCOUNT # 171500 BILL # 44116 RATE CODE 04 ANNIE C. WILSON 716 DAMASCUS CH RD CHAPEL HILL, NC 27516 COMMENT : Due to an error in mapping, the subject property was billed but does not actually exist. REFERENCE: GS 105-381 (a ) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 0 29520 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL GO 0 . 00 246 .79 0 . 00 0 . 00 0 . 00 0 . 00 246 . 79 CH 0 . 00 46 .49 0 . 00 0 . 00 0 . 00 0 . 00 46 . 49 FC 0 . 00 26 . 27 0 . 00 0 . 00 0 .00 0 . 00 26 . 27 TOTAL 0 . 00 319. 55 0 . 00 0 . 00 0 .00 0 .00 319 . 55 RECOMMENDATION: APPROVE ORDER: DATE: filename: wilson 7 MAP # 7 . 21 . .17 TRACT # 703523 ACCOUNT # 25657 BILL # 9440267 RATE CODE 11 Edith Lyons 2605 Dairyland Rd. Hillsborough, NC 27278 COMMENT: A doublewide mobile home was billed to both Ms. Lyons and her son, Clarence Rogers. Ms . Lyons lives in the mobile home but it is owned by Mr. Rogers . A refund is requested for Ms . Lyons for 1990 - 1994 . REFERENCE: GS 105-381 (a) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 18948 18948 21016 21016 21016 0 1994 1993 1992 1991 1990 1989 TOTAL GO 167 .69 158 .41 177 . 06 169.18 160 .77 0 .00 833 .11 CH 29.18 29. 84 36 .46 36 .46 37. 30 0 . 00 169. 25 FF 9. 76 9.76 10 .51 10 . 51 10 . 51 0. 00 51 .04 TOTAL 206 .63 198 . 01 224.03 216 .15 208 .58 0 . 00 1053 .40 RECOMMENDATION: APPROVE ORDER: DATE: filename: lyons a MAP # TRACT # 0 ACCOUNT # 194437 BILL # 9471066 RATE CODE 88 Urban Associates of N C 6465 College Park Sq Virginia Beach Va 23462 COMMENT: Finley Forest common area does not exist per fax received from Durham County mapping dept from Jill Gaffin. This property is located in the portion of Chapel Hill that is in Durham County. REFERENCE: GS 105-381 (a) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 215800 0 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL G2 1275 . 38 0 . 00 0. 00 0 . 00 0 . 00 0 . 00 1275 . 38 TOTAL 1275 . 38 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 1275 . 38 RECOMMENDATION: APPROVE ORDER: DATE: filename: urban � 9 MAP # 4.40 .B. 7A TRACT # 402317 ACCOUNT # 188450 BILL # 9453759 RATE CODE 00 Hill , Frances 1208 US 70A E Hillsborough, N. C. 27278 COMMENT: Refund requested due to not receiving Homestead Exemption ( HE) for 1994 . Had received Homestead Exemption in 1993 with husbandbut due to name not coming on Homestead Exemption report from Data Processing she missed getting the Homestead Exemption for $15 , 000 . 00 for 1994 . REFERENCE: GS 105-381 (a) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 15000 0 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL GO 132 .75 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 132 .75 FA 6 . 38 0 . 00 0 .00 0 . 00 0 . 00 0 . 00 6 . 38 TOTAL 139 .13 0 . 00 0 .00 0 . 00 0 . 00 0 . 00 139 .13 RECOMMENDATION: APPROVE ORDER: DATE: filename: Hill 1 10 MAP # TRACT # 0 ACCOUNT # 183525 BILL # 9416877 RATE CODE 00 Lindsey R Poteat 5916 N C 86N Hillsborough N C 27278 COMMENTS: 92 forklift that was leased from First Citizens Bank was mistakenly listed for 1994 and 1993 and was also listed by First Citizens. REFERENCE: GS 105-381 (a) (1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 26250 28800 0 0 0 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 1994 1993 1992 1991 1990 1989 TOTAL GO 232 . 31 240 .77 0 .00 0 . 00 0 . 00 0.00 473 . 08 FA 11 .16 12 . 24 0.00 0 .00 0 . 00 0 . 00 23 .40 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 FA INT 0 . 00 0.00 0. 00 0 .00 0.00 0 .00 0 . 00 TOTAL 243 .47 253 . 01 0.00 0. 00 0.00 0.00 496 .48 RECOMMENDATION: APPROVE ORDER: DATE: i 11 MAP # TRACT # ACCOUNT # A44271 BILL # 9381591 RATE CODE 22 GECAL Gecal Drive P O Box 310 Barrington, IL 60011 COMMENT: Refund due on 1993 Honda for 1993 taxes billed from Orange County in error, due to wrong County situs put on DMV record. Should be billed in Durham County per County change form received 02/07/95 . This motor vehicle is leased by William J. McCoy which resides at 305 Colony Dr. , Chapel Hill , NC which is located in Durham County. REFERENCE: GS 105-381 (a) ( l )b, AN ILLEGAL TAX. ACTION REQUESTED: Personal Property Tax Refund in the amount of $230 . 72 . 13, 930 value $116 .45 MO 82 . 33 M2 21 .94 CH 10. 00 Vehicle Fee $230.72 TOTAL RECOMMENDATION: Approve ORDER: DATE: 12 MAP # TRACT # ACCOUNT # A72270 BILL # 93109811 RATE CODE 22 Jarman, Kimberly J. C/O Mrs . Evelyn M Birtchett 152 Weaver Dairy Road Chapel Hill , NC 27514 COMMENT: Request for a partial refund on a 1994 Saturn valued at $13 , 100 . This motor vehicle was billed as though it was located within the city limits of Chapel Hill . It should have been billed for New Hope Fire District Tax instead ( rate code 07 , not rate code 22 ) . REFERENCE : GS-105-381 (a) ( 1 ) (b) An illegal tax . ACTION REQUESTED: Taxes Paid Interest Taxes Due Interest Refund Due MO 109 . 52 . 52 MO 109. 52 . 21 + . 31 M2 77 . 42 . 28 M2 0 . 00 + 77 . 70 CH 20 .63 . 06 CH 20 .63 . 06 FD 0 . 00 FD 6 . 29 - 6 . 29 V2 10 . 00 V2 0 . 00 + 10 . 00 $217 .57 + . 86 $136 .44 + . 27 $ 81 . 72 RECOMMENDATION: Approve ORDER: DATE : 13 MAP # TRACT # ACCOUNT # A56664 BILL # 9394205 RATE CODE 22 Cox Geoffrey Hunt 200 Culbreth Park Drive Chapel Hill , NC 27516 COMMENT: Request for a partial refund on a 1990 Nissan Station Wagon valued at $12 , 110 . It should have been billed based on its location in the Southern Traingle Fire District rather than in the Town of Chapel Hill ( rate code 17 not 22 ) . REFERENCE: GS-105-381 (a) ( 1 ) (b) An illegal tax . ACTION REQUESTED: Taxes Paid Taxes Due MO 101 . 24 MO 101 . 24 M2 71 . 57 FJ 4.60 CH 19. 07 CH 19 . 07 V2 10 . 00 Total $201 .88 Total $124 .91 Refund Due $76 . 97 RECOMMENDATION: Approve ORDER: DATE :