HomeMy WebLinkAboutAgenda - 01-19-1993 - III-E t! 1
ORANGE COUNTY
BOARD OF CO2•fMISSIONERS
Action Agenda
Item No.
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 19,. 1991 -
SUBJECT: Tax Refund..Requests
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DEPARTMENT:Assessor's Office PUBLIC HEARING:- Yes X No
ATTACHMENT(S) : INFORMATION CONTACT:
KERMIT LLOYD, ext 2101
Individual Request TELEPHONE NUMBER:
Hillsborough - 732-8181
Chapel Hill - 968-4501
Mebane - 227-2031 -
Durham - - 688-7331
PURPOSE: To consider 8 request for property tax refunds.
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BACKGROUND: General Statutes 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
µ 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.
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•RECOMMENDATION(S) : The manager's recommendation for each tax refund is stated
on the individual request.
p) 149-
9
MAP # 7 . 26E.B. 2
TRACT # 744169
ACCOUNT # 169993
BILL # 925592
RATE CODE 22
[ ]
Whitney Blair Inc.
P 0 Box 2573
Chapel Hill N C 27515
COMMENT: Refund the difference between the amount paid based on 100%
valuation of $138 ,274 and the amount that would have been paid based on
the house being 50% complete as of January 1 , 1992, which would have
been $89, 180 . Taxpayer failed to list percentage complete on the
abstract, but has since sent in a letter to document the percent
complete. The difference in valuation is $49,194.
REFERENCE: G.S . 105-381 (a) ( 1 ) (b) An illegal tax .
ACTION REQUESTED: Refund in the amount of $803.80.
GO 413 .62
G2 305 . 00
CH 85 .18
$803 .80 •
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RECOMMENDATION: Approve
ORDER:
DATE:
_/9 93 3
MAP #
TRACT #
ACCOUNT # 65136
BILL # 9160564
RATE CODE
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GE Capital Autolease
P .O. Box 310
Barrington, IL 60011
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COMMENT: Vehicle was billed RC 22/7; should have been billed rate code
04/7 ( 88 Mercedes Benz )
REFERENCE: G.S .105-381 (a) ( 1 )b. An illegal tax .
ACTION REQUESTED: Refund taxes for 1991
Valuation $23 , 240
Billed As : Should Have Been:
GO $ 187. 08 GO $ 187 .08
G2 144. 38 FD 13 . 25 Difference:
CH 40 . 32 CH 40 . 32
V2 10.00 V2 10 . 00 $381. 78
- 250 . 65
$ 381 .78 $ 250 .65 $ 131 .13 Refund
RECOMMENDATION: Approve
ORDER:
DATE:
4
MAP #
TRACT #
ACCOUNT #
BILL # 922194
RATE CODE
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GMAC
P.O. Box 9015
Detroit , MI 48202
COMMENT: Vehicle was in Alamance County where it was also listed and
bill was paid. Vehicle Value = $8460 .
REFERENCE: G.S .105-381(a) (1 )b. An illegal tax.
ACTION REQUESTED: Refund taxes for 1992
GO $71 .28
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RECOMMENDATION: Approve
ORDER:
DATE:
MAP # 7 . 28F. . 112
TRACT # 738852
ACCOUNT # 156309
BILE, # 9231024
RATE CODE
[ Joseph H. Lederer
& Pauline
203 Kirkwood Drive
Chapel Hill , NC 27514
[ ]
COMMENT: One level townhouse picked up as a one and one-half level .
REFERENCE: G.S.105-381 (a) (1)b. An illegal tax .
ACTION REQUESTED: Refund Property TAx Overpayment for 1991 and 1992
Valuation Difference: $9,408
1991 1992
GO $ 75 .74 $ 79. 27
CH 16 . 33 16. 33 Total
G2 58 . 45 58. 45 Refund •
$150.52 $154. 05 $304. 57
RECOMMENDATION: Approve
ORDER:
DATE:
ill
6
MAP #
TRACT #
ACCOUNT # 165066
BILL # 913681
RATE CODE 22
Bonin, William 0.
P. 0. Box 121
Chapel Hill , NC 27514
[ ]
COMMENT: Request for refund for 1991 in difference of 91 Tax Bill of
Rate Code 22, should have been Rate Code 17 street address 1416-1 Old
Lystra Road, Sparrow Apartments, on January 1 , 1991 .
REFERENCE: GS-105-381 (b) (1) An illegal tax
ACTION REQUESTED: Year of 1991
Valuation $8 , 930 RC 22 RC 17
GO $71 .89 GO $71.89
G2 55.48 FJ 4.47
CH 15 .49 CH 15. 49
V2 20.00
Total $162.86 Total $91.85
G2 $51. 01
V2 20 .00
Total Refund $71. 01
RECOMMENDATION: Approve
ORDER:
DATE:
f3 7
MAP # 1 . 25 . .11B
TRACT # 100923
ACCOUNT # 104408
BILL # 9215844
RATE CODE 00
[Cressler, Paul William Jr.
and Ann Elizabeth
4819 Schley Road
Hillsborough, NC 27278
[ )
COMMENT: Request for refund due for years 1989, 1990, 1991 and 1992 .
For a 1988 GMC Truck for 1989 the value $12 ,800 and for 1990 the value
$10, 940. For 1990 Chevrolet Camero 2S, for 1991 the value $9,180 and
for 1992 the value $7 , 810. Motor Vehicles double listed in error.
Motor Vehicles were also listed on GMAC Business Account 107532.
REFERENCE: GS-105-381 (b) (1) An illegal tax
ACTION REQUESTED:
Year of 1989 Year of 1990 Year of 1991 Year of 1992
GO $90. 88 GO $83.69 GO $73 . 90 GO $65 . 80
FA 4.80 FA 4.10 FA 3 .67 FA 3 . 32
Total $95. 68 Total $87 .79 Total $77 . 57 Total $69.12
Total Refund $330 .16
RECOMMENDATION: Approve
ORDER:
DATE:
3
MAP #
TRACT #
ACCOUNT # 167811
BILL # 9244179
RATE CODE 22
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Schroeder, Timothy James
110 Ridge Trail
Chapel Hill , NC 27516
COMMENT: Mr. Schroeder listed a 1978 Buick Regal in error, valued at
$1020 . He sold the vehicle in Februrary 1991 to Wagner's Auto Salvage,
Inc .
REFERENCE: GS 105-381 (a) (1 ) a. An illegal tax .
ACTION REQUESTED: Refund request in the amount of $26. 32 for 1991 .
1991
GO - $ 8.21
G2 - 6 .34
CH - 1.77
V2 - 10.00
$26.32
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RECOMMENDATION: Approve
ORDER:
DATE: 11/12/92
P9
MAP # '6;
TRACT #
ACCOUNT # 96969
BILL # • 9253836
RATE CODE 22
Volvo Finance of North
America Inc.
25 Phillips Parkway
Montvale, N.J. 07645
COMMENT: Leasing Company listed 1991 Volvo valued at $22 ,610 in
Orange County that was also listed in Chatham County .
REFERENCE: GS 105-381 (a) (b) an illegal tax
ACTION REQUESTED: Refund in the amount of $380 .19
GO $190 . 49
G2 140 . 46
CH 39. 24
V2 10 . 00
$380 .19
RECOMMENDATION: Approve
ORDER:
DATE:
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