HomeMy WebLinkAboutAgenda - 11-15-94 - VIII-B 1
O R A N G E C O U N T Y
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 15 , 1994
Action Agenda
Item # 1/�-B
SUBJECT: Property Tax Refunds
DEPARTMENT: PUBLIC HEARING: Yes _X_No
Assessor' s Office
ATTACHMENT(S) : INFORMATION CONTACT: Kermit Lloyd,
Assessor
5 Property Tax Refund Request
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.
MAP # 7 . 9 . . 3 2
TRACT # 741243
ACCOUNT # 147907
BILL # 39135
RATE CODE 08
Annie Lanham Strayhorn
2103 New Hope Ch Rd
Chapel Hill , NC 27514
COMMENT :
Due to a clerical error, the depreciation on the house was incorrectly
keyed when the property was split in 1990 . The depreciation was keyed
as 5% but should have been keyed as 55% due to the age of the house .
REFERENCE : GS 105-381 (a) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR
ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED
VALUE : 0 43057 40738 40738 40738 0
1994 1993 1992 1991 1990 1989 TOTAL
GO 0 . 00 359 . 96 343 . 22 . 327 . 94 311 . 65 0 . 00 1342 . 76
F2 0 . 00 20 .67 23 . 22 23 . 22 21 .18 0 . 00 88 . 29
TOTAL 0 . 00 380 .62 366 . 44 351 . 16 332 . 83 0 . 00 1431 . 05
RECOMMENDATION: APPROVE
ORDER:
DATE :
3
MAP # 7 . 93 .A. 14
TRACT # 706243
ACCOUNT # 145972
BILL # 45992
RATE CODE 21
CARR MILL MALL LIMITED
PARTNERSHIP , SUITE 711
8720 GEORGIA AVE , SUITE 1000
SILVER SPRING, MD 20910
COMMENT :
The 1993 property revaluation was appealed to the Property Tax
Commission. On the basis of their review, the value was reduced from
$8 , 094 , 629 to $7 , 499 , 998 . 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 : 0 594631 0 0 0 0
1994 1993 1992 1991 1990 1989 TOTAL
GO 0 . 00 4971 . 12 0 . 00 0 . 00 0 . 00 0 . 00 4971 .12
CH 0 . 00 936 . 54 0 .00 0 . 00 0 . 00 0 . 00 936 . 54
G1 0 . 00 4102 . 95 0 . 00 0 . 00 0 . 00 0 . 00 4102 . 95
TOTAL 0 . 0010010 . 61 0 . 00 0 . 00 0 . 00 0 . 00 10010 . 61
RECOMMENDATION: APPROVE
ORDER:
DATE :
filename : carrmill
4
MAP # 7 . 25G . . 6
TRACT # 735348
ACCOUNT # 165628
BILL # 28480
RATE CODE 22
Jerry & Marcia Markham
124 Red Bud Lane
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
$436 , 939 to $405 , 379 . 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 : 0 31560 0 0 0 0
1994 1993 1992 1991 1990 1989 TOTAL
GO 0 . 00 263 . 84 0 . 00 0 . 00 0 . 00 0 . 00 263 . 84
G2 0 . 00 186 .52 0 . 00 0 . 00 0 . 00 0 . 00 186 . 52
CH 0 . 00 49 . 71 0 . 00 0 . 00 0 . 00 0 . 00 49 .71
TOTAL 0 . 00 500 . 07 0 . 00 0 . 00 0 . 00 0 . 00 500 . 07
RECOMMENDATION: APPROVE
ORDER:
DATE :
filename : markham
5
MAP # 7 . 42 .E .12
TRACT # 700471
ACCOUNT # 19160
BILL # 16325
RATE CODE 22
P . H. Craig , Jr .
7503 Sunrise Rd .
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
$107 , 000 to $99, 655 . 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 : 0 7712 0 0 0 0
1994 1993 1992 1991 1990 1989 TOTAL
GO 0 . 00 64 . 47 0 . 00 0 . 00 0 . 00 0 . 00 64 . 47
G2 0 . 00 45 . 58 0 . 00 0 . 00 0 . 00 0 . 00 45 . 58
CH 0 . 00 12 .15 0 . 00 0 . 00 0 . 00 0 . 00 12 .15
TOTAL 0 . 00 122 . 20 0 . 00 0 . 00 0 . 00 0 . 00 122 . 20
RECOMMENDATION : APPROVE
ORDER :
DATE:
filename : craig
6
MAP # 7 . 137 . . 16
TRACT # 737975
ACCOUNT # 167534
BILL # 44419
RATE CODE 22
Mark Wolfson & Robin Fishner
109 Newcastle Dr .
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
$498 , 565 to $470 , 465 . 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: 0 28100 0 0 0 0
1994 1993 1992 1991 1990 1989 TOTAL
GO 0 . 00 234 . 92 0 . 00 0 . 00 0 . 00 0 . 00 234. 92
G2 0 . 00 166 . 07 0 . 00 0 . 00 0 . 00 0 . 00 166 . 07
CH 0 . 00 44 . 26 0 . 00 0 . 00 0 . 00 0 . 00 44 . 26
TOTAL 0 . 00 445 . 24 0 . 00 0 . 00 0 . 00 0 . 00 445 . 24
RECOMMENDATION: APPROVE
ORDER :
DATE:
filename : wolfson