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Home My WebLink AboutAgenda - 03-15-1994 - VIII-B r 1 O R A N G E C 0 U N T Y + BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 15, 1994 Action Agenda Item # SUBJECT: Property Tax Refunds DEPARTMENT: PUBLIC HEARING: Yes —X—No Assessor' s Office ATTACHMENT(S) : INFORMATION CONTACT: Kermit Lloyd, Assessor 10 Property Tax Refund Request TELEPHONE NUMBERS: Hillsborough - 732-8181 Durham - 688-7331 Mebane - 227-2031 Chapel Hill - 967-9251/968-4501 PURPOSE: To consider X10 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. 1 2 i MAP # TRACT ACCOUNT # 141290 BILL # 925095 RATE CODE O1 [ Thompson Wayne M ] Pa Ma Jo Farm 6907 Old Greensboro Rd Chapel Hill N C 27516 COMMENT : Request for refund for the years 1989-1992 because we applied rate code 02 to the property when rate code 01 should have been applied. Chapel Hill school tax was charged when it should not have been. REFERENCE: G S 105-381 (a ) ( 1 ) (a ) a clerical error ACTION REQUESTED: Refund the amount of $151 . 12 1989 1990 1991 1992 Valuation 15835 Valuation 15718 Valuation 16378 Valuation 38437 CH $28 . 11 $27 . 90 $28 . 42 $66 . 69 RECOMMENDATION: Approve 3 CIA P TRACT 0 ACCOUNT n 11840 BILL T 9328744 RATE CODE 09 MATHERLY GERALD S & BONITA 5901 CRAIG RD BOX 85 DURHAM NC 27705 COMMENTS : REFUND DUE TO BOAT BEING PRICED INCORRECTLY FOR 1990 , 1991 , 1992 AND 1993 . THE BOAT WAS LISTED AS A 1989 WELLCRAFT 25 ' FOR 1990 AND 1991 AND AS A 1989 WELLCRAFT 23 ' FOR 1992 AND 1993 . THE' LISTING DID NOT GIVE THE SPECIFIC KIND OF WELLCRAFT WHICH MR MATHERLY SAYS IS A ECLISPE 23 ' . THE BOAT WAS PRICED ACCORDING TO THE INFORMATION THAT WAS GIVEN ON THE ABSTRACT . REFERENCE : GS 105-381 (a ) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR ACTION REQUESTED : PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 3861 5167 8776 9202 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 32 . 28 43 . 53 70 . 65 70 . 40 0 . 00 0 . 00 216 . 85 FE 2 . 05 3 . 20 5 . 44 5 . 71 0 . 00 0 . 00 16 . 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 FE INT 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 TOTAL 34 . 32 46 . 74 76 . 09 76 . 10 0 . 00 0 . 00 233 .5 . RECOMMENDATION: APPROVE ORDER: DATE : 1 4 MAP 7 . 83 . F . 5 ' TRACT Y 708337 ACCOUNT T 18027 BILL ; 9313722 RATE CODE 22 DANIEL CARMICHAEL JR 2152 LAKESHORE CT CHAPEL HILL COMMENT: The 1993 property revaluation was appealed to the Property Tax Commission. On the basis of their review, the value was reduced from $60 , 248 to $59, 313 . The taxes were paid in full based on the higher value for 1993 and a refund is requested for the difference in the original value and the reduced value . REFERENCE : By order of N.C. Property Tax Commission. ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE : 935 0 0 0 0 0 1993 1992 1991 1990 1989 1988 TOTAL GO 7 .82 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 7 . 82 G2 5 . 53 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 5 . 53 CH 1 . 47- 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 1 . 47 TOTAL 14 .82 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 14 . 82 RECOMMENDATION: APPROVE ORDER: DATE : filename: carmich2 5 MAP T 7 . 8 3 .E . 8 TRACT = 708338 ACCOUNT = 18025 BILL Y 9313720 RATE CODE 22 CARMICHAEL DANIEL JR 2152 LAKESHORE CT CHAPEL HILL,NC COMMENT: The 1993 property revaluation was appealed to the Property Tax Commission . On the basis of their review, the value was reduced from $61 , 436 to $59 , 099 . The taxes wre paid in full based on the higher value for 1993 and a refund is requested for the difference in the original value and the reduced value. REFERENCE: By order of N.C. Property Tax Commission. ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE : 2337 0 0 0 0 0 1993 1992 1991 1990 1989 1988 TOTAL GO 19 . 54 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 19 . 54 G2 13 . 81 0 .00 0 . 00 0 . 00 0 . 00 0 . 00 13 . 81 CH 3 . 68 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 3 .68 TOTAL 37 . 03 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 37 . 03 RECOMMENDATION: APPROVE ORDER: DATE : filename: r_armich3 t 6 , r!AP # 7 . 83 . F . 4 TRACT 707094 ACCOUNT # 18026 BILL T 9313721 RATE CODE 22 DANIEL CARMICHAEL JR. 2152 LAKESHORE CT . CHAPEL HILL, N .C . 27514 , COMMENT : The 1993 property revaluation was appealed to the Property Tax Commission. On the basis of their review, the value was reduced from $61 , 292 to $59, 423 . The tares were paid in full based on the higher value for 1993 and a refund is requested for the difference in the original value and the reduced value . REFERENCE: By order of N. C. Property Tax Commission. ACTION REQUESTED: PROPERTY TAY REFUND FOR YEARS INDICATED VALUE: 1869 0 0 0 0 0 1993 1992 1991 1990 1989 1988 TOTAL GO 15 .62 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 15 . 62 G2 11 . 05 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 11 . 05 CH 2 . 94 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 2 . 94 TOTAL 29 . 61 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 29 . 61 RECOMMENDATION: APPROVE ORDER: DATE: filename: r_armichael 7 MAP # 5 . 25 . . 108C TRACT # 528102 ACCOUNT ; 113043 BILL 4 9323696 RATE CODE 09 Elizabeth Ann Tilley Hicks 5105 Old Hillsborough Rd . Durham, NC 27705 COMMENT: Due to a clerical error occurring during a split and merge transaction this parcel was billed incorrectly to Ms . Elizabeth Hicks . The property actually belongs to Duke University . Refund requested for the maximum five years as mandated by general statutes . REFERENCE: GS 105-381 (a) ( 1 )a, A TAY IMPOSED THROUGH CLERICAL ERROR ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 64921 64921 64921 64921 64921 0 1993 1992 1991 1990 1989 1988 TOTAL GO 542 .74 546 . 96 522 . 61 496 .65 460 . 94 0 . 00 2569 . 90 FE 34 . 41 40 . 25 40 . 25 40 . 25 40 . 25 0 . 00 195 . 41 TOTAL 577 . 15 587 . 21 562 .87 536 . 90 501 . 19 0 . 00 2765 . 31 RECOMMENDATION: APPROVE ORDER: DATE: filename: e hicks 8 MAP # 7 . 39 .C. 12 TRACT 4r 706667 ACCOUNT 22630 BILL * 9323213 RATE CODE 22 Arthur J . Hawley 406 Clayton Road Chapel Hill , NC 27514 COMMENT: The 1993 property revaluation was appealed to the Property Tax Commission. On the basis of their review, the value was reduced from $171 , 841 to $167 , 934 . The taxes were paid in full based on the higher value for 1993 and a refund is requested for the difference in the original value and the reduced value . REFERENCE: t By order of N. C. Property Tax Commission ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 3907 0 0 0 0 0 1993 1992 1991 1990 1989 1988 TOTAL GO 32 .66 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 32 . 66 G2 23 . 09 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 23 . 09 CH 6 . 15 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 6 . 15 TOTAL 61 . 91 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 61 . 91 RECOMMENDATION: APPROVE ORDER : DATE: filename: A_Hawley � 9 MAP 1 4 . 45 . . 20 TRACT = 402723 ACCOUNT 172913 BILL 9338089 RATE CODE 00 Violet G. Smith 2508 W. Club Blvd . Durham, NC 27705 COMMENT : The 1993 property revaluation was appealed to the Property Tax Commission . On the basis of their review, the Tax Commission reduced the value from $18 , 794 to $15 , 505 . The taxes were paid in full based on the higher value for 1993 and a refund is requested for the difference in the original value and the reduced value. REFERENCE: By order of N. C. Property Tax Commission ACTION REQUESTED: PROPERTY TAN REFUND FOR YEARS INDICATED VALUE: 3289 0 0 0 0 0 1993 1992 1991 1990 1989 1988 TOTAL GO 27 . 50 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 27 .50 FA 1 . 40 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 1 . 40 TOTAL 28 .89 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 28 . 89 RECOMMENDATION: APPROVE ORDER: DATE : 10 t MAP # 6 . 16 . . 23 TRACT $ 645722 ACCOUNT #r 177302 BILL Y 26589 RATE CODE 10 Larry & Linda Lasley 5307 Mebane Oaks Rd . Mebane, NC 27302 COMMENT: Parcel was billed for land and house, but house should not have been included for 1993 because it was not under construction until after January 1st . The 1993 Tax Notice was paid in full . Request refund for difference values . REFERENCE: GS 105-381 (a) ( 1 ) b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 62987 0 0 0 0 0 1993 1992 1991 1990 1989 1988 TOTAL GO 526 . 57 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 526 . 57 FF 32 . 44 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 32 . 44 TOTAL 559 . 01 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 559 . 01 RECOMMENDATION: APPROVE ORDER: DATE: filename : L Lasley J 11 MAP # 7 . 137 . .11A TRACT 731291 ACCOUNT # 147027 BILL # 9318874 RATE CODE 22 Betty A. Englert 1001 Pinehurst Dr . Chapel Hill , NC 27514 COMMENT: Property revaluation was appealed to the N. C. Property Tax Commission. Based on their review the value was reduced from $413 , 774 to $408 , 901 . Request refund based on the difference in value . REFERENCE: By order of N. C. Property Tax Commission. ACTION REQUESTED: PROPERTY TAY REFUND FOR YEARS INDICATED VALUE: 4873 0 0 0 0 0 1993 1992 1991 1990 1989 1988 TOTAL GO 40 . 74 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 40 . 74 G2 28 . 80 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 28 .80 CH 7 .67 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 7 . 67 TOTAL 77 . 21 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 77 . 21 RECOMMENDATION: APPROVE ORDER: DATE: filename: b_englert