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Home My WebLink AboutAgenda - 01-18-1994 - VIII-A 1 O R A N G E CO U N T Y BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 18 , 1994 Action Agenda Item # V11T SUBJECT: Property Tax Refunds DEPARTMENT: PUBLIC HEARING: Yes —X—No Assessor' s Office ATTACHMENT( S) : INFORMATION CONTACT: Kermit Lloyd, 5 Property Tax Refund Requests Assessor, Ext. 2101 TELEPHONE NUMBERS: Hillsborough - 732-8181 Durham - 688-7331 Mebane - 227-2031 Chapel Hill - 967-9251/968-4501 PURPOSE: To consider 5 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 1 MAP # 2 . 34 . . 20 TRACT # 200137 ACCOUNT # 140016 BILL # 93280508 RATE CODE 00 LUCILLE D. BERRY ETAL C/O COLEMAN,GLEDHILL,HARGRAVE P. O. DRAWER 1529 HILLSBOROUGH, N. C. 27278 COMMENTS : REFUND REQUESTED AS DUPLICATE DEFERRED TAX BILL WAS MADE ON THE SAME TRACT OF LAND AND BOTH BILLS WERE PAID. REFERENCE: GS 105-381 (a ) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 103053 69381 69381 69381 0 0 LL 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 INT % 0 . 0000 0 . 0950 0 .1850 0 . 2750 0 . 0000 0 . 0000 1993 1992 1991 1990 1989 1988 TOTAL GO 861 . 52 584 . 53 558 . 52 530 . 76 0 . 00 0 . 00 2535 . 34 FA 43 . 80 29 . 49 27 . 75 26 . 02 0 . 00 0 . 00 127 . 05 GO LL 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 GO INT 0 . 00 55 . 53 103 . 33 145 . 96 0 . 00 0 . 00 304 . 82 FA INT 0 . 00 2 .80 5 .13 7 .15 0 . 00 0 . 00 15 . 09 TOTAL 905 . 32 672 . 35 694 . 73 709 .90 0 . 00 0 . 00 2982 . 30 RECOMMENDATION : APPROVE ORDER: DATE: filename: BERRY 3 MAP # 7 . 114A.F. 4 TRACT # 709110 ACCOUNT # 82677 BILL # 9213634 RATE CODE 21 [ CHURCH, CLARK ) 1438 OLD LYSTRA ROAD CHAPEL HILL, NC 27516 COMMENT: REQUEST FOR REFUND FOR CITY TAXES PAID ON MOTOR VEHICLES THAT WERE NOT LOCATED IN THE CARRBORO CITY-LIVED ON 1438 OLD LYSTRA ROAD CHAPEL HILL ON MAP 7 .128 .C. 17 WHICH IS RATE CODE 17 . REFERENCE: GS-105-381 ( 1 ) B, AN ILLEGAL TAX ACTION REQUESTED: YEAR OF 1992 YEAR OF 1991 YEAR OF 1990 2 MV' S-VALUE 2160 3 MV' S-VALUE 2730 3 MV' S-VALUE 2250 G1 13 . 11 G1 15 . 42 G1 12 . 37 V1 20 . 00 V1 30 . 00 V1 15 . 00 $33 . 11 $45 . 42 $27 . 37 YEAR OF 89 TOTAL REFUND 4 MV' S-VALUE 2130 G1 11 . 39 TOTAL Gl 52 . 29 Vl 20 . 00 TOTAL V1 85 . 00 $31 . 39 $137 . 29 TOTAL OF REFUND RECOMMENDATION: Approve ORDER: DATE: 10/28/93 i 4 MAP # 7 . 24H.A. 35 TRACT # 719976 ACCOUNT # 176406 BILL # 9328235 RATE CODE 22 GEORGE C MAHA 119 BUTTERNUT DRIVE CHAPEL HILL N C 27514 COMMENTS: Refund due to listing 1980 Aero boat . Incorrectly price by tax clerk. Should have been priced as an aluminum boat ( information not given on abstract ) . Priced at $952 . 00 and should have been priced at $183 . 00 . REFERENCE: GS 105-381 (a) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 769 0 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 1993 1992 1991 1990 1989 1988 TOTAL GO 6 . 43 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 6 . 43 G2 4 . 54 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 4 . 54 CH 1 . 21 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 1 . 21 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 12 . 18 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 12 . 18 RECOMMENDATION: APPROVE ORDER: DATE : 3 1, 1993 filename: Maha 5 MAP # TRACT # 0 ACCOUNT # 103485 BILL # 9348459 RATE CODE NATIONSBANK LEASING CORP OF NORTH CAROLINA P O BOX 4431 ATLANTA GA 30302-4431 COMMENTS: REQUEST FOR REFUND ON TWO PIECES OF EQUIPMENT LEASED TO PERFORMANCE INC THAT HAVE ALSO BEEN LISTED IN ALAMANCE COUNTY AND CHATHAM COUNTY, WHERE THEY WERE LOCATED JANUARY 1 , 1993 . THE TOTAL ASSESSED VALUE OF THE TWO PIECES OF EQUIPMENT ARE $40,500 AND $85, 050 FOR A TOTAL ASSESED VALUE OF $125 , 550 . ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 125550 0 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 1993 1992 1991 1990 1989 1988 TOTAL GO 1049.60 0 . 00 0 .00 0.00 0 . 00 0. 00 1049.60 FA 53 . 36 0 . 00 0 . 00 0 . 00 0 . 00 0. 00 53 . 36 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 1102.96 0 . 00 0 .00 0 .00 0 .00 0 .00 1102. 96 RECOMMENDATION: APPROVE ORDER: DATE: filename: NATIONSBANK 6 MAP # 7 . 117 . . 25D TRACT # 737145 ACCOUNT # 127617 BILL # 9323323 RATE CODE 02 FORREST T. HEATH 2201 RIDGEWOOD RD CHAPEL HILL, NC 27516 COMMENT: Property was taxed as if house was 100% complete on January 1 , 1993 . Actually the house construction did not begin until January 12 , 1993 . Property should have been taxed on vacant lot only for 1993 . REFERENCE: GS 105-381 (a ) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE : 215397 0 0 0 0 0 1993 1992 1991 1990 1989 1988 TOTAL GO 1800 . 72 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 1800 . 72 CH 339 . 25 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 339 . 25 FL 148 . 62 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 148 . 62 TOTAL 2288 . 59 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 2288 .59 RECOMMENDATION: APPROVE ORDER: DATE: filename: HEATH