HomeMy WebLinkAboutAgenda - 06-29-1993 - III-F O R A N G E C O U N T Y 1
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 29, 1993
Action Agenda
Item # .I'-F
SUBJECT: Property Tax Refunds
DEPARTMENT: PUBLIC HEARING: Yes _X_No
Assessor' s Office
ATTACHMENT(S) : INFORMATION CONTACT: Kermit Lloyd,
Assessor
7 Property Tax Refund Request
TELEPHONE NUMBERS :
Hillsborough - 732-8181
Durham - 688-7331
Mebane - 227-2031
Chapel Hill - 967-9251/968-4501
PURPOSE: To consider 7 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 #
ACCOUNT # 102611
BILL # 92-3421
RATE CODE
Mercedes Benz Credit Corp.
201 Merritt
P .O. Box 5425
Norwalk, CT 06856
COMMENT: Requesting a refund of $279 . 50 for 1992 taxes . Leasing
company double listed a 1988 Mercedes , in Orange County and Durham
county . Should have been listed in Durham county only.
REFERENCE : G. S . 105-381 (a ) ( 1 )b. An illegal tax .
ACTION REQUESTED: Refund property tax overpayment for 1992
Valuation = $16 , 460
GO $138 . 68
G2 102 . 26
CH 28 . 56
V2 10 . 00
$279 . 50
RECOMMENDATION: Approve
ORDER :
DATE :
3
MAP # 4 . 37 .C. 12
TRACT # 424989
ACCOUNT # 94314
BILL # 9227735
RATE CODE 00
l
Richard H. Jenrette
c/o The Equitable
787 Seventh Ave.
New York, NY 10019
COMMENT: Outbuildings were demolished and property value was not
adjusted accordingly.
REFERENCE: G.S .105-381 (a) ( 1 )b. An illegal tax .
ACTION REQUESTED: Request property tax overpayment for 1988, 89, 90,
91 , and 92 . Valuation = $48, 773
1988 1989 1990 1991 1992 TOTAL
GO $314. 59 346 . 29 373 . 12 392 . 63 410 . 92 1, 837 . 55
FA 16 .10 18 . 29 18 . 29 19. 51 20 . 73 92 . 92
$330 . 69 364.58 391 . 41 412 .14 431 . 65 1 , 930 . 47
RECOMMENDATION: Approve
ORDER:
DATE :
4
MAP #
TRACT #
ACCOUNT # 65136
BILL # 922121
RATE CODE
General Electric Capital
Auto lease
P .O. Box 310
Barrington, I1 60011
COMMENT: 1988 Mercedes should have been listed under rate code 04 , not
rate code 22
REFERENCE : G. S . 105-381 (a ) ( 1 )b. An illegal tax .
ACTION REQUESTED: Refund property tax overpayment for 1992
Billed Should Have Been Billed Difference
GO $168 . 42 GO $168 . 42 $337 . 29
G2 124 . 19 FC 17 . 99 - 221 . 09
CH 34 . 68 CH 34 . 68
V1 10 . 00
Refund = $116 . 20
$337 . 29 $221 . 09
RECOMMENDATION: Approve
ORDER :
DATE :
5
MAP #
TRACT #
ACCOUNT # 140499
BILL #
RATE CODE 921317
[ I
Copelco Credit Corp
10 Mountain View Rd .
Upper Saddle , NJ 07458
[ l
COMMENT: Request refund for 1992 for business personal property valued
at $3950 that was also listed in Durham County where it was actually
located.
REFERENCE : G. S .105-381 (a ) ( 1 )b. An illegal tax .
ACTION REQUESTED: Request property tax refund for 1992
Valuation $3950
GO $33 . 28
G2 24 . 54
CH 6 . 85
$64 . 67 Refund
RECOMMENDATION: Approve
ORDER :
DATE :
6
MAP *
TRACT
ACCOUNT # 117645
BILL # 9137858
RATE CODE 21
Self , James Louis
210 Broad Street
Carrboro , NC 27510
COMMENT : Request for refund due for year 1991 for 91 Toyota 4 x 4
valued at S11520 , listed in error by Mr. Self . It was a leased vehicle
and the property taxes were paid on it by World Omni Leasing , Inc . on
Account 117161 .
REFERENCE: GS-105-381 (b ) ( 1 ) An illegal tax
ACTION REQUESTED: Year of 1991 Valuation $11 , 520
GO $ 92 . 74
G1 70 . 85
CH 19 . 99
V1 10 . 00
Refund Due $193 . 58
RECOMMENDATION : Approve
ORDER:
DATE: May 5 , 1993
7
MAP #
TRACT #
ACCOUNT # 182798
BILL # 9265300
RATE CODE 22
[ l
Huber , Claudia A.
596 N . Nova Rd. #310
Ormond Beach, Fl . 32174
[ l
COMMENT : Request for refund on 1991 Honda Civic $9460 . This motor
vehicle was located in Durham Co. on 1/1/92 and taxes were listed and
paid there for 1992 per verification with Joyce Logan at the Durham Co .
Tax Office .
REFERENCE: GS-105-381 (a) ( 1 ) (b) An illegal tax .
ACTION REQUESTED: $9460 . Value
GO - $79 . 70
LL GO - 19 . 22
G2 - 58 . 77
LL G2 - 11 . 75
CH - 16 . 41
V2 - 10 . 00
$195 . 85
RECOMMENDATION : Approve
ORDER :
DATE :
8
MAP #
TRACT #
ACCOUNT # 164100
BILL # 925514
RATE CODE
[ l
West Chapel Hill Restaurant , Inc .
Four Eleven West
P .O. Box 7
Chaepl Hill , NC 27514
[ l
COMMENT : Request for refund due to taxpayer listed leased equipment
along with company owned assets in 1991 and 1992 . Should be billed on
personal property value of $198 , 019 for 1991 and $208 , 663 for 1992 .
REFERENCE: G. S . 105-381 (a ) ( 1 )b. An illegal tax .
ACTION REQUESTED: 1991 = Refund difference between amount billed on
( $319 , 808 ) and amount should have been billed on ( 198 , 019 ) .
GO $980 . 40
G2 756 . 61
CH 211 . 30
$1 , 948 . 31
1992 = Refund difference between amount billed on
( 5319 , 839 ) and amount should have been billed on ( $208 , 663 )
GO $936 . 66
G2 690 . 68
CH 192 . 89
$1 , 820 . 23
Total Refund: GO $1 , 917 . 06
G2 1 , 447 . 29
CH 404 . 19
$3 , 768 . 54
RECOMMENDATION: Approve
ORDER:
DATE :