HomeMy WebLinkAboutAgenda - 08-08-1994 - VIII-L 1
w' O R A N G E C O U N T Y
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 8 , 1994
Action Agenda
Item #
SUBJECT: Property Tax Refunds
DEPARTMENT: PUBLIC HEARING: Yes X No
Assessor' s Office
ATTACHMENT(S ) : INFORMATION CONTACT:
5 Property Tax Refund Request Kermit Lloyd, 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
MAP # 7 .117. .25B
TRACT # 735786
ACCOUNT # 121640
BILL # 23323
RATE CODE 02
Forrest T. Heath
Rt 5 , Ridgewood Rd.
Chapel Hill , NC 27514
COMMENT:
Owner failed to indicate percentage complete on the construction of the
new house on his 1993 Property Tax Listing form. Consequently, it was
taxed at 100% complete. He has since provided information that on
January 1, 1993, only the footings were poured and the partial basement
had been excuvated, which was about 2% completion.
REFERENCE: GS 105-381 (a) (1 )b, AN ILLEGAL TAX
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED
VALUE: 205209 0 0 0 0 0
1993 1992 1991 1990 1989 1988 TOTAL
GO 1715 .55 0 . 00 0 .00 0.00 0 .00 0 . 00 1715 .55
CH 323 .20 0.00 0 .00 0 . 00 0 .00 0 . 00 323.20
FL 141 .59 0 .00 0.00 0 . 00 0 . 00 0 .00 141 .59
TOTAL 2180 . 35 0 . 00 0 . 00 0.00 0 . 00 0.00 2180 . 35
RECOMMENDATION: APPROVE
ORDER:
DATE:
filename: Heath2
3
MAP # 4.3 . .32
TRACT # 403233
ACCOUNT # 9529
�+ BILL # 41480
RATE CODE 00
James E. Upchurch
3690 Guess Rd.
Durham, N. C. 27705
COMMENT:
Mr. Upchurch appealed the 1993 value on the above referenced parcel .
During the hearing and deliberation process it was determined that 7
acres out of the total tract should have been taxed as unproductive
land rather than at full market value.
REFERENCE: GS 105-381 (a) (1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED
VALUE: 12810 0 0 0 0 0
1993 1992 1991 1990 1989 1988 TOTAL
GO 107 .09 0 .00 0. 00 0 . 00 0. 00 0.00 107 .09
FA 5 .44 0 .00 0.00 0.00 0. 00 0.00 5 .44
TOTAL 112.54 0.00 0 .00 0 .00 0.00 0.00 112.54
RECOMMENDATION: APPROVE
ORDER:
DATE:
filename: Upchurch
4
MAP #
TRACT # 0
ACCOUNT # 175343
BILL # 9335843
RATE CODE 22
Robertson, Alison S
Timothy J Mee
101 Cynthia Dr
Chapel Hill , NC 27514
COMMENTS:
Mobile home was double listed and billed on account #175343 , Robertson,
Alison S. and on #44451, Timothy J. Mee for 1993 .
It was corrected for 1994.
REFERENCE: GS 105-381 (a) ( l )a, A TAX IMPOSED THROUGH CLERICAL ERROR
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED
VALUE 1750 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 14.63 0 .00 0 .00 0.00 0 .00 0 .00 14.63
G2 10 . 34 0. 00 0. 00 0.00 0 .00 0.00 10 . 34
CH 2. 76 0 .00 0 .00 0.00 0 .00 0. 00 2.76
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 27.73 0. 00 0.00 0 . 00 0 . 00 0 .00 27.73
RECOMMENDATION: APPROVE
ORDER:
DATE:
filename: Robertson
5
+ MAP # 7 .86 .F.1G
TRACT # 740272
ACCOUNT # 143071
BILL # 23812
RATE CODE 22
George Watts Hill , Jr.
610 Greenwood Rd.
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
$186 ,138 to $174, 970 . 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: 11168 0 0 0 0 0
1993 1992 1991 1990 1989 1988 TOTAL
GO 93 . 36 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 93 . 36
G2 66 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 66 . 00
CH 17 . 59 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 17 . 59
TOTAL 176 . 96 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 176 . 96
RECOMMENDATION : APPROVE
ORDER:
DATE:
filename: HILL
MAP # 7 . 24k. . 18
6 '
TRACT # 724960
ACCOUNT # 130262 y
BILL # 49798
RATE CODE 22
Timberlyne Limited Partnership
4011 Westchase Blvd Suite
Raleigh, N . C. 27607
COMMENT:
The 1993 property revaluation was appealed to the Property Tax
Commission. On the basis of their review, the value was reduced from
$6, 600, 000 to $6 , 006 , 000 . The taxes were paid 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: 594000 0 0 0 0 0
1993 1992 1991 1990 1989 1988 TOTAL
GO 4965 . 84 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 4965 . 84
G2 3510 . 54 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 3510 . 54
CH 935 . 55 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 935 . 55
TOTAL 9411 . 93 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 9411 . 93
RECOMMENDATION: APPROVE
ORDER:
DATE:
filename: TIMBER