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HomeMy WebLinkAboutAgenda - 11-14-1995 - VIII-E 1 s O R A N G E C O U N T Y BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 14, 1995 Action Agenda Item # =-E SUBJECT: Property Tax Refunds DEPARTMENT: PUBLIC HEARING: Yes —X—No Assessor' s Office ATTACHMENT(S ) : INFORMATION CONTACT: Kermit Lloyd, Assessor 4 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 4 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 # 1 . 20 . .11 TRACT # 100042 ACCOUNT # 155642 BILL # 34373 RATE CODE 15 Roxie L. Pulley FILEMAME : pulley 4921 Guess Rd. Rougemont, N. C. 27572 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX VALUE: 0 3135 3135 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 0 . 00 27 .74 26 . 21 0 . 00 0 . 00 0 . 00 53 .95 FH 0 . 00 1 .46 1 .46 0 . 00 0 . 00 0 . 00 2 . 92 TOTAL 0 . 00 29 . 20 27 . 67 0 . 00 0 . 00 0 . 00 56 . 87 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS : Parcel was re-surveyed in 1992 and it was determined that tract was actually 8 . 01 acres instead of 9.5 acres. Parcel should have been taxed on new survey for 1993, 1994, and 1995 . The 1995 bill was released and re-issued and a refund is requested for 1993 and 1994. 3 MAP # 7 .122C. . 50 TRACT # 743762 ACCOUNT # 189169 BILL # 56461 RATE CODE 22 SMYTHES LTD FILEMAME: SMYTHES 213 WESTBURY DRIVE CHAPEL HILL, NC 27516 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-281 (a) ( 1 )b, AN ILLEGAL TAX VALUE: 74668 0 0 0 0 0 1995 1994 1993 1992 1991 1990 TOTAL GO 707 .48 0 . 00 0 .00 0 . 00 0 . 00 0 . 00 707 . 48 G2 441 .29 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 441 . 29 CH 114 . 99 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 114 . 99 TOTAL 1263 . 76 0 . 00 0 . 00 0 .00 0 . 00 0 . 00 1263 . 76 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Owner failed to report house was only 50% complete on Jan 1, 1995 and house was billed at 100%. Tax records have been corrcted to reflect 50% complete for 1995. Since bill has been paid in full a refund is requested for 1995 for the difference in value. 4 MAP # TRACT # 0 ACCOUNT # 79867 BILL # 9557249 RATE CODE 07 WEB CORP FILENAME: WEB 3690 FREEMAN BLVD REDONDO CA 90278 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-291 (a) (1 )b, AN ILLEGAL TAX VALUE 1578 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 14.95 0.00 0.00 0.00 0.00 0.00 14.95 CH 2.43 0.00 0.00 0.00 0.00 0.00 2.43 FD 0.95 0.00 0.00 0.00 0.00 0.00 0.95 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 FD INT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 18.33 0.00 0.00 0.00 0.00 0.00 18.33 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: TAX PAYER LISTED LEASED EQUIPMENT IN ORANGE COUNTY THAT WAS ACTUALLY LOCATED IN ALAMANCE COUNTY. EQUIPMENT WAS VALUED AT 1578. REFUND REQUESTED FOR 1995 TAXES. 5 MAP # TRACT # 0 ACCOUNT # 0 BILL # 9483360 RATE CODE 22 PALKA, EUGENE JOSEPH FILENAME: palka & CYNTHIA LEE PALKA 1440B 5TH AVENUE FT. KNOX, KY 40121 ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED BELOW REFERENCE: GS 105-291 (a) (1 )b, AN ILLEGAL TAX VALUE 0 7640 8240 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 0.00 67 .61 68.89 0.00 0 .00 0 .00 136.50 G2 0.00 45 .15 48 .70 0 .00 0.00 0.00 93.85 CH 0.00 11.77 12.98 0.00 0.00 0.00 24.74 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 10.00 10.00 0 .00 0.00 0 .00 20 .00 TOTAL 0.00 134.53 140.56 0 .00 0 .00 0.00 275.09 RECOMMENDATION: APPROVE ORDER: DATE: EXPLANATORY REMARKS AND COMMENTS: Under the Soldiers and Sailors Relief Act, a military person may choose either their home state or the state where they are stationed for the purpose of paying property taxes. Mr. and Mrs. Palka chose to abide by the state laws of Pennsylvania since it is thier home of record and are requesting a refund for motor vehicle taxes paid in North Carolina.