The URL can be used to link to this page

Home My WebLink AboutAgenda - 03-23-1993 - III-E O R A N G E C O U N T Y BOARD OF COMMISSIONERS 1 ACTION AGENDA ITEM ABSTRACT Meeting Date : March 23 , 1993 Action Agenda Item # _Za-E SUBJECT : Property Tax Refunds DEPARTMENT: PUBLIC HEARING: Yes XNo Assessor ' s Office ATTACHMENT ( S ) : INFORMATION CONTACT : Kermit Lloyd , Assessor 19 Property Tax Refund Request. TELEPHONE NUMBERS : Hillsborough - 732-8181 Durham - 688-7331 Mebane - 227-2031 Chapel Hill - 967-9251/968-4501 PURPOSE : To consider 19 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 . is RECOMMENDATION( S ) : The manager ' s recommendation for each tax refund request is stated on the individual request . 2 MAP # TRACT # ACCOUNT # 117145 BILL # 923259 RATE CODE 22 Marine Midland Automotive Financial Corporation Suite 9202 - Taxes Buffalo , NY 14240-92021 [ l COMMENT : Request for refund for 1992 because taxpayer listed 1988 Chev. Suburban 1GN9V16K3JE178948 valued at $10 , 270 in Orange County and also in Durham county where it should be . Verification from Durham on file. REFERENCE : GS 105-181 ( a ) ( 1 ) ( 6 ) an illegal tax . ACTION REQUESTED: Refund in the amount of $178 . 14 GO $86 . 52 G2 63 . 80 CH 17 . 82 V2 10 . 00 $178 . 14 RECOMMENDATION: Approve ORDER: DATE : P 3 MAP # TRACT # ACCOUNT # 142203 BILL # 9234472 RATE CODE 00 McGilvary , Barbara Brummitt 5019 Brenda Court Durham, N. C . 27712 COMMENT: Listed a 1991 Tidewell MH 14 X 65 value 16620 in error . Should have listed 1981 14 X 65 value 5790 . REFERENCE: GS-105-381 ( a ) ( 1 ) ( b) An illegal tax . ACTION REQUESTED: Value 57Cn Q pd on 16620 Value should have been _� � i GO : 140 . 02 GO : 48 . 78 FA: 7 . 06 FA: 2 . 46 $147 . 08 $51 . 24 GO : 91 . 24 FA: 4 . 60 $95 . 84 total refund RECOMMENDATION : Approve ORDER: DATE : 3-4-93 4 MAP # TRACT # ACCOUNT # 150158 BILL # 92127 RATE CODE 22 [ l American Board of Orthopedic Surgeons 400 Silver Cedar Court Chapel Hill , NC 27514 COMMENT : Request for tax refund for 1992 . Building was 50% complete 1-1-92 . Was billed on total estate value of $1 , 233 , 247 , should have been billed on value of $697 , 998 . Difference in value of $535 , 249 . REFERENCE: GS-105-381 (a ) ( 1 ) (a ) a clerical error ACTION REQUESTED: Refund in the amount of $8 , 763 . 37 GO $4509 . 48 G2 3325 . 24 CH 928 . 65 $8763 . 37 RECOMMENDATION : Approve ORDER: DATE : MAP # TRACT # ACCOUNT # 57829 BILL # 921876 RATE CODE First Union National Bank Vehicle Leasing Dept . Cons 26-0360 Charlotte , NC 28289 COMMENT: Request for refund for 1992 because the account was activated and billed when there were in fact no cars assigned to this account for 1992 . REFERENCE : GS-105-381 (a ) ( 1 ) (a ) A clerical error ACTION REQUESTED: Refund in the amount of $874 . 65 GO $825 . 65 FF 49 . 00 $874 . 65 RECOMMENDATION : Approve ORDER: DATE : 6 MAP # TRACT # ACCOUNT # 141208 BILL # 924641 RATE CODE Sha Pe Enterprises Inc_ . DBA Perfection Cooling 2442 Springview Trail Chapel Hill , NC 27514 COMMENT: Request for refund for 1992 because business is located at 411 Erwin Rd. which is RC 07 , not at mailing address of 2442 Springview Trail , which is RC 22/7 REFERENCE : GS-105-381 (a) ( 1 ) (a) A clerical error ACTION REQUESTED: Refund in the amount of $130 . 48 G2 $120 . 48 V2 10 . 00 $130 . 48 RECOMMENDATION: Approve ORDER: DATE: 93 7 Li MAP # 3 . 47 . . 23 TRACT # 336979 ACCT # 160096 BILL # 9242831 RATE CODE 03 [ l Robinson , Jack L 5313 Thayer Drive Raleigh, N . C . 27612 [ I COMMENT : Refund due to listing 1986 Ford 2S ( 1FABP3194GT10945 ) in Orange County. Situs 1-1-92 Wake County and Wake County assessed for this motor vehicle . REFERENCE : GS-105-381 ( a ) ( 1 ) (b) An il1ei31 tax . ACTION REQUESTED: 1986 Ford Value $1820 . GO $15 . 33 FB . 55 $15 . 88 Refund Due RECOMMENDATION: Approve ORDER : DATE: March 8 , 1993 8 MAP # 4 . 14 .A. 14 TRACT # 401267 ACCOUNT # 96753 BILL # 9235853 RATE CODE 23 Mitchell , Virginia 666 McAdams Rd. Hillsborough, N. C . 27278 COMMENT: Listed a 1987 Nissan value $2860 . in error . Car belongs to son and was listed in Cumberland County for 1992 . REFERENCE: GS - 105 - 381 (a ) ( 1 ) (b) An illegal tax . ACTION REQUESTED: Value $2860 . GO $24 . 10 G3 $14 . 59 V3 $10 . 00 $48 . 69 RECOMMENDATION: Approve ORDER: DATE: March 8 , 1993 93 9 MAP # TRACT # ACCOUNT # 136755 BILL # 921884 RATE CODE 21 Fitch Lumber Co . 301 N. Greensboro St . Carrboro, NC 27510 COMMENT : Request for refund for 1992 because 1989 GMC truck, GTDC1425KE544975 , valued at 57 , 940 was also listed and paid on account #34390 , bill #971890 REFERENCE: GS-105-381 (b ) ( 1 ) An illegal tax ACTION REQUESTED: Refund tax overpayment for 1992 GO $66 . 89 G1 51 . 61 CH 13 . 78 V1 10 . 00 $142 . 28 RECOMMENDATION: Approve ORDER: DATE : 10 MAP # 7 . 135 . . 8K TRACT # 735034 ACCOUNT # BILL # 88-47628 RATE CODE 22 Jack Shreffler 117 Lynwood Place Chapel Hill , NC 27514 [ l COMMENT: House was incorrectly assessed with a finished attic. REFERENCE : GS-105-381 (b) ( 1 ) An illegal tax ACTION REQUESTED: Refund property tax overpayment for 1988 thru 1992 Valuation Amount $17 , 941 1988 1989 1990 1991 1992 TOTAL GO 115 .72 127 . 39 137 . 25 144 . 43 151 . 16 675 . 95 G2 96 . 89 102 . 27 109 . 67 111 . 46 111 . 46 531 . 75 CH 31 . 85 31 . 85 31 . 85 31 . 13 31 .13 157 . 81 244 . 46 261 . 51 278 . 77 287 . 02 293 .75 1365 . 51 ( total refund) RECOMMENDATION: Approve ORDER: DATE: y-. _ , ., 11 Cf MAP # TRACT # ACCOUNT # 129622 BILL # 929146 RATE CODE 22 [ Blackwood, Rhonda Lynn ] 204-14 Melville Loop Chapel Hill , NC 27514 COMMENT: Request for refund for 1991 Toyota 2S value $11 , 220 for 1992 that was listed by her leasing company World Omni Leasing Inc.on Account 117161 . REFERENCE: GS-105-381 (b) ( 1 ) An illegal tax ACTION REQUESTED: Year of 1992 GO $ 94 . 53 G2 69 . 70 CH 19 . 47 V2 10 . 00 Total $193 . 70 RECOMMENDATION: Approve ORDER: DATE : MArch 2 , 1993 12 MAP # TRACT # ACCOUNT # 179391 BILL # 9256838 RATE CODE 07 [ l McKenzie , Edward Burt Jr 16 Mafolie Ct Chapel Hill , N.C. 27514 [ l COMMENT : 1989 Volvo 240 DL SW value $10910 and 1988 BMW value $16170 were double listed. Listed and paid on #179391 , McKenzie, Edward Burt Jr. and #97156 , McKenzie, Nancy D. and Edward B. Jr . Bill #9234618 . REFERENCE : GS-105-381 (a) ( 1 ) ( b) An illegal tax ACTION REQUESTED: Value $27 , 080 GO: 228 .15 LL: 29 . 06 FD: 15 . 44 CH: 46 . 98 $319 . 63 RECOMMENDATION: Approve ORDER: DATE : February 5 , 1993 13 MAP # TRACT # ACCOUNT # BILL # 9151536 , 9050038 RATE CODE Lease Plan USA, Inc . 180 Interstate North Parkway Atlanta, GA 30339 COMMENT: Taxpayer listed equipment (vehicle ) here that was also listed and paid in Alamance County, where vehicle is located . REFERENCE: G. S .105-381 (a) ( 1 )b. An illegal tax . ACTION REQUESTED: Refund Property Tax Overpayment for 1991 and ! ' ' 1991 Valuation - $141 , 900 1990 Valuation - $151 , 800 1991 1990 GO $ 1142 . 30 $ 1161 . 27 FJ 70 . 95 75 . 90 Total CH 246 . 20 269 . 45 Refund: $ 1459 . 45 $ 1506 . 62 $2966 . 07 RECOMMENDATION: Approve ORDER: DATE : 14 MAP # TRACT # ACCOUNT # 143912 BILL # 9139053 RATE CODE 22 Smith, Jane P'. & Thomas Martin 108 Hunter Hill Road Chapel Hill , NC 27516 i ] COMMENT : Mr . & Mrs . Smith were overcharged for their 1991 Personal Property Tax . They moved in April , 1990 from 1200 Cypress Road which is located inside the Chapel Hill city limits Rate Code 22 , to 108 Hunter Hill Road which is located outside the Chapel Hill city limits Rate Code 07 New Hope Fire District ( 7 . 18A.D. 11 ) . REFERENCE: GS-105-381 (A) ( 1 ) A tax imposed through clerical error . ACTION REQUESTED: 1991 Bill 1991 Correct Bill Refund Amount Du- $16610 GO $133 . 71 GO $133 . 71 G2 103 . 19 G2 103 .19 CH 28 . 82 CH 28 . 82 FD 9 . 47 FD -9 . 47 V2 30 . 00 V2 30 . 00 Total $295 . 72 Total $172 . 00 Total $123 . 72 RECOMMENDATION: Approve ORDER: DATE : February 22 , 1993 15 MAP # 3 . 16 .A. 38 TRACT # 302752 ACCOUNT # 13818 BILL # 9220991 RATE CODE 24 [ l Freshwater , Albert Wesley & Sandra 104 Oakland Dr . Mebane, NC 27302 [ l COMMENT : Request for refund on 1971 Holiday Camper TL. $2596 . value . The camper was located in Mecklenburg Co . , Virginia on 1/1/92 and taxes were paid there for 1992 . REFERENCE: GS-105-381 (a ) ( 1 ) (b) An illegal tax . ACTION REQUESTED: $2596 . value GO - $21 . 87 RECOMMENDATION: Approve ORDER: DATE: 16 MAP # TRACT # ACCOUNT # 181373 BILL # 9259086 RATE CODE 88 [ ] Moore , Louis P. & Martha 1005 I Kingswood Dr Chapel Hill , N. C. 27514 COMMENT: Refund entire bill . Lived at Bradford Place Apts . which is Twp 14 not Twp 8 Durham Co . Clerical error by Durham Co. Durham Co . will rebill correctly per Joyce Logan 12-31-92 . REFERENCE: GS-105-381 (a ) ( 1 ) (b) An illegal tax . ACTION REQUESTED: $16 , 640 value G2 - 103 . 38 V2 - 30 . 00 $133 . 38 RECOMMENDATION: Approve ORDER: DATE : January 26 , 1993 Mc 3.23 MAP # TRACT # ACCOUNT # 181372 BILL # 9259079 RATE CODE 88 I Michaux , Sandra K. ] 1004E Kingswood Drive Chapel Hill , NC 27514 f COMMENT: Refund entire bill . Lived at Bradford Place Apartments , 1004E Kingswood Drive which is Township 14 not Township 8 Durham County. Clerical error by Durham County will be billed correctly by Durham County per Joyce Logan 12-31-92 . REFERENCE : GS-105-381 (a) ( 1 ) (b) An illegal tax . ACTION REQUESTED: Value $8 , 370 • G2 $52 . 00 Penalty 5 . 20 V2 10 . 00 Total $67 . 20 • RECOMMENDATION: Approve • ORDER: DATE: January 26 , 1993 18 MAP # TRACT # ACCOUNT # 181361 BILL # 9259017 RATE CODE [ l Harris , Christopher E . 1005-E Kings.wood Dr . Chapel Hill , NC 27514 [ 3 COMMENT: Refund entire tax bill , value S8430 plus late list . Lived at. Bradford Place Apts . 1005-E Kingswood Dr . which is Twsp. 14 not Twsp. 8 . Durham County to rebill correctly per Joyce Logan 12-31-92 . REFERENCE: GS-105-381 (a) ( 1 ) ( b) An iiiogal tax . ACTION REQUESTED: $8430 . value G2 - $52 . 37 LL - 5 . 24 V2 - 10 . 00 $67 . 61 RECOMMENDATION: Approve ORDER: DATE: January 25 , 1993 MAP # TRACT # ACCOUNT # 181362 BILL # 9259020 RATE CODE Henley, Grace F . 1005-J Kingswood Dr . Chapel Hill , NC 27514 COMMENT: Refund entire tax bill , value $6180 . plus late list. Lived at Bradford Place Apts . 1005-J Kingswood Dr . which is Twsp. 14 not Twsp. 8 . Durham County to rebill correctly per Joyce Logan 12-31-92 . REFERENCE : GS-105-381 ( a) ( 1 ) (b) An illegal tax . ACTION REQUESTED: $6180 . value G2 - $38 . 39 LL - 3 . 84 V2 - 10 . 00 $52 . 23 RECOMMENDATION : Approve ORDER: DATE: January 25 , 1993 20 MAP # 7 . 81 . 8 . 6 TRACT # 700373 ACCOUNT = 16369 BILL # RATE CODE 22 Ivey Lee Battle , Hrs . c Johnie M. Battle 515 Hillsboro St . Chapel Hill , NC 27514 COMMENT : Ms . Carol Badgett is an attorney acting on behalf of Johnie M. Battle . The referenced parcel was appraised in the 1987 revaluation at 589 , 378 . In 1989 Mrs . Battle appealed the value and subsequently the value was adjusted to $52 , 461 effective January 1 , 1989 . Ms . Battle is requesting a property tax refund for 1987 and 19<8 . REFERENCE : G. S . 105-381 ( 1 ) ( a ) . A tax imposed through a clerical error , ( b ) . an illegal tax ; ( c ) . a tax levied for an illegal purpose . ACTION REQUESTED : Refund for 1087 and 1988 1987 - 1988 Value = 587 , 378 1989 - 1992 Value = $52 , 461 Difference in Value = 536 , 917 1987 1988 TOTAL GO 5223 . 72 5238 . 12 $461 . 84 02 199 . 36 199 . 36 398 . 72 CH 60 . 92 65 . 53 126 . 45 $484 . 00 $503 . 01 5987 . 01 ( Total Refund ) RECOMMENDATION : County Manager recommends approval . ORDER : DATE :