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Home My WebLink AboutAgenda - 12-20-94 - VIII-E 1 O R A N G E C O U N T Y BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 20 , 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 10 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 # TRACT # 0 ACCOUNT # 150992 BILL # 9418289 RATE CODE 00 Woodmont Company 6113 A NC Hwy 86 Chapel Hill NC 27514 COMMENTS : Request for refund because we mistakenly billed on rate code 21 when it should have been rate code 00 . REFERENCE : GS 105-381 (a) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 32385 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 1994 1993 1992 1991 1990 1989 TOTAL G1 223.46 0 . 00 0 . 00 0 . 0 0 0 . 00 0 . 0 0 223.46 CH 36.11 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 36.11 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 259.57 0 . 00 0 . 00 0 . 0 0 0 . 00 0 . 00 259.57 RECOMMENDATION: APPROVE ORDER: DATE: filename : wood , 3 MAP # TRACT # 0 ACCOUNT # 174869 BILL # 9413046 RATE CODE 22 Aloc Standard Corp P 0 Box 723548 Atlanta Ga 31139 COMMENTS : Refund requested on 3 leases that were mistakenly included on this bill and also on bills 9413047 and 9413049 . REFERENCE : GS 105-381 ( a) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 4711 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 1994 1993 1992 1991 1990 1989 TOTAL GO 41 . 69 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 41 . 69 G2 27 . 84 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 27 . 84 CH 7 . 25 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 7 . 25 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 76 . 79 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 76 . 79 RECOMMENDATION: APPROVE ORDER: DATE : filename : gail 4 MAP # 7 . 103 .C . 7 TRACT # 732541 ACCOUNT # 106126 BILL # 35288 RATE CODE 21 MAUDE P. RIGGSBEE 109 E POPLAR AVE CARRBORO, NC 27510 - COMMENT: Error in mapping of size of lot. REFERENCE: GS 105-381 (a) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE : 0 2902 • 2902 2902 2902 0 1994 1993 1992 1991 1990 1989 TOTAL GO 0 . 00 24 . 26 24 . 45 23 . 36 22 . 20 0 . 00 94 . 27 CH 0 . 00 4 . 57 5 . 03 5 . 03 5 .15 0 . 00 19 .79 G1 0 . 00 20 . 02 18 . 86 17 .85 17 . 41 0 . 00 74 .15 TOTAL 0 . 00 48 . 86 48 . 35 46 . 24 44 . 76 0 . 00 188 . 21 RECOMMENDATION: APPROVE ORDER: DATE : filename : RIGGSBEE 5 MAP # TRACT # 0 ACCOUNT # 76808 BILL # 93265163 RATE CODE 23 MCPHERSON, CARL B P 0 BOX 1017 HILLSBOROUGH, N.C . 27278 COMMENTS : REFUND DUE FOR 1992 & 1993 FOR AN ASSESSED SINGLEWIDE MOBILE HOME VALUED AT $15 , 000 . EACH YEAR. IT WAS ASSESSED ACCORDING TO INFORMATION GIVEN BY LAND OWNER BUT ACTUALLY WAS A DOUBLEWIDE MOBILE HOME THAT WAS TAXED ON REAL ESTATE 4 . 28 .A.19A TO MARVIN GOLDY MCPHERSON, SR. & - GLOVINIA FOR 1992 & 1993 . TAXES WERE COLLECTED THROUGH GARNISHMENT . REFERENCE : GS 105-381 (a) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 0 15000 15000 0 0 0 LL % 0 . 0000 0 .1000 0 .1000 0 . 0000 0 . 0000 0 . 0000 INT % 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 0 . 0000 1994 1993 1992 1991 1990 1989 TOTAL GO 0 .00 125 .40 126 . 38 0 . 00 0 . 00 0 . 00 251 .78 G3 0 . 00 72 .75 76 .50 0 . 00 0 . 00 0 . 00 149. 25 GO LL 0 . 00 12 .54 12 . 64 0 .00 0 . 00 0 . 00 25 .18 G3 LL 0 . 00 7 . 28 7 . 65 0 . 00 0 . 00 0 . 00 14. 93 GO INT 0 . 00 10.79: 3.34• 0 . 00 0 . 00 0 . 00 14.13 G3 INT 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 .00 V3 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 .00 0 . 00 TOTAL 0 . 00 228.76 ` 226.51 0 . 00 0 . 00 0 . 00 455.27 RECOMMENDATION: APPROVE ORDER: DATE: filename : MCPHERSON 6 MAP # 7 .118 . .11 TRACT # 740435 ACCOUNT # 182267 BILL # 740435 RATE CODE 02 C. T KAYLOR % JOE HACKNEY - P.O. DRAWER 1329 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 $59, 478 to $50 , 556 . 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: 0 8922 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL GO 0 . 00 74.59 0 . 00 0 . 00 0 .00 0 . 00 74.59 CH 0 .00 14. 05 0 . 00 0 . 00 0 . 00 0 . 00 14.05 FL 0 .00 6 . 16 0 . 00 0 . 00 0 . 00 0 . 00 6.16 TOTAL 0. 00 94.80 0 .00 0 . 00 0 . 00 0 . 00 94 . 80 RECOMMENDATION: APPROVE ORDER: DATE: filename: hackney2 7 MAP # 4 . 34.0. 7 TRACT # 401887 ACCOUNT # 65748 BILL # 27685 RATE CODE 23 CAROL ANN LOGIE 711 ENO ST HILLSBOROUGH, NC 27278 COMMENT: An incorrct lot size was entered into the system due to a clerical error, which resulted in an incorrect lot value for 1993 and 1994 . A release and correction was completed for 1994 . Because the 1993 notice has been paid, a refund is requested for the difference in the incorrect value of $16 , 545 and the correct value of $10 , 595 for 1993 . REFERENCE: GS 105-381 (a) ( 1 )a, A TAX IMPOSED THROUGH CLERICAL ERROR ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 0 5950 ' 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL GO 0 . 00 49 . 74 0 . 00 0 . 00 0 . 00 0 . 00 49. 74 G3 0 . 00 28 . 86 0 . 00 0 . 00 0 . 00 0 . 00 28 . 86 TOTAL 0 . 00 78 . 60 0 . 00 0 .00 0 .00 0 .00 78 .60 RECOMMENDATION: APPROVE ORDER: DATE: filename: logie 8 MAP # 7 .127 .A. 9 TRACT # 706453 ACCOUNT # 105574 BILL # 49534 RATE CODE 04 STARPOINT GROUP PARTNERSHIP P.O. DRAWER 1329 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 $368 , 970 to $300 ,785 . 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: 0 68185 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL GO 0 . 00 570.03 0 . 00 0. 00 0. 00 0 . 00 570 . 03 CH 0 . 00 107 . 39 0 . 00 0. 00 0 . 00 0 . 00 107 . 39 FC 0 . 00 60 .68 0 . 00 0 . 00 0 . 00 0 . 00 60 .68 TOTAL 0 . 00 738 .10 0 . 00 0 .00 0 . 00 0 . 00 738 .10 RECOMMENDATION: APPROVE ORDER: DATE: filename: starpoin MAP # 7 .114 . . 9A 9 TRACT # 712553 1 ACCOUNT # 43583 BILL # 49698 RATE CODE 21 TARHEEL MANOR ASSOC. % US DEPT OF HOUSING & URBAN P .O. BOX 44804, PROJ 053-35195 ATLANTA, GA 30359 COMMENT: The 1993 property revaluation was appealed to the Property Tax Commission. On the basis of their review, the value was reduced from $4, 025, 899 to $3 , 975, 873 . 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 : 0 50026 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL GO 0 . 00 .418 . 22 0 . 00 0 . 00 0 . 00 0 . 00 418 .22 CH 0 . 00 78 .79 0 . 00 0 . 00 0 .00 0 . 00 78 .79 Gi 0 . 00 345 .18 0 . 00 0 . 00 0 . 00 0 . 00 345 .18 TOTAL 0 . 00 842 .19 0 . 00 0 .00 0 . 00 . 0 . 00 842 . 19 RECOMMENDATION: APPROVE ORDER: DATE : filename: TARHEEL 10 MAP # 7 . 85A. .32 TRACT # 705132 ACCOUNT # 78868 BILL # 49354 RATE CODE 32 SILK HOPE INVESTORS P.O. BOX 1329 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 $182 ,454 to $130 ,835 . 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: 0 51619 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL GO 0 . 00 431 .53 0. 00 0 .00 0 . 00 0 . 00 431 . 53 CH 0 . 00 81 . 30 0 .00 0 . 00 0 . 00 0 . 00 81 . 30 G2 0 . 00 305 . 07 0 .00 0 . 00 0 .00 0 . 00 305 . 07 DR 0 .00 32 .00 0 . 00 0 .00 0.00 0 . 00 32 . 00 TOTAL 0. 00 849 . 91 0. 00 0 . 00 0 . 00 0 . 00 849 . 91 RECOMMENDATION: APPROVE ORDER: DATE: filename: silkhope 11 MAP # 7 . 118 . . 31A TRACT # 720864 ACCOUNT # 86736 BILL # 22238 RATE CODE 19 JOE HACKNEY & BETSY S . P.O. BOX 1329 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 $72 , 770 to $50, 029. 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: 0 22741 0 0 0 0 1994 1993 1992 1991 1990 1989 TOTAL GO 0 . 00 190 .11 0 . 00 0 . 00 0 . 00 0 . 00 190 .11 CH 0 . 00 35 .82 0 . 00 0 . 00 0 . 00 0 . 00 35 . 82 FK 0 . 00 8 .64 0 . 00 0 . 00 0 . 00 0 . 00 8 . 64 TOTAL 0 . 00 234. 57 0 . 00 0 . 00 0 . 00 0 . 00 234. 57 RECOMMENDATION: APPROVE ORDER: DATE: filename: hackney