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HomeMy WebLinkAboutAgenda - 08-17-1993 - III-B 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date : August 17 , 1993 Action Agenda Item # Ai - 6 SUBJECT: Property Tax Refunds DEPARTMENT: PUBLIC HEARING: Yes X No Assessor' s Office ATTACHMENT( S ) : INFORMATION CONTACT: Kermit Lloyd, Assessor 9 Property Tax Refund Request TELEPHONE NUMBERS: Hillsborough - 732-8181 Durham - 688-7331 Mebane - 227-2031 Chapel Hill - 967-9251/968-4501 PURPOSE: To consider 9 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 . 11-1 1- T • J 1 . 1' • 1 2 TRACT # 706744 ACCOUNT # 33119 BILL # 52843 RATE CODE 22 [ Jack K . Wier 415 Long Leaf Drive Chapel Hill , NC 27514 [ ] COMMENT: Incorrect square footage measured on house . REFERENCE: G.S . 105-381 (a ) (1 )a . A tax imposed through clerical error . ACTION REQUESTED: Refund property tax overpayment for 1988 - 1992 VALUATION DIFFERENCE: 20 , 966 . 00 1988 1989 1990 1991 1992 TOTAL GO 135 . 23 148 . 86 160 . 39 168 . 78 176 . 64 789 . 89 G2 113 . 22 119 . 51 128 . 15 .130 . 25 130 . 25 621 . 38 CH 37 . 21 37 . 21 37 . 21 36 . 38 36 . 38 184 . 40 285 . 66 305 . 58 325 . 76 335 . 40 343 . 27 1 , 595 . 67 RECOMMENDATION: Approve ORDER: 7 T t 3 TRACT # ACCOUNT # 9171 BILL # 9140556 RATE CODE 00 [ Strayhorn , Michael W. ] & Suzie 310 Cameron Street Hillsborough, NC 27278 COMMENT: Mr . Strayhorn was living in the city limits January 1 , 1987- 1991 , Rate Code should have been 23 not 00 . He was charged rural fire tax for each of these years . REFERENCE: 105-381 ( a ) ( 1 ) (b ) An illegal tax . ACTION REQUESTED: Refund due for fire tax only for years 1987-1991 1987 26 , 800 $ 9 . 38 1988 22 , 380 7 . 39 1989 19 , 300 7 . 24 1990 18 , 420 6 . 91 1991 16 , 130 6 . 45 Refund due $37 . 37 RECOMMENDATION : Approve ORDER: DATE: June 22 , 1993 4 TRACT # 700274 ACCOUNT # 20342 BILL # 18706 RATE CODE 21 [ Sally L. Efird ] 119 High St . Carrboro, NC 27510 COMMENT: Incorrect square footage measured in house. REFERENCE: G.S .105-381 ( a ) ( 1 )a . A tax imposed through clerical error . ACTION REQUESTED: Refund property tax overpayment. VALUATION DIFFERENCE: 10 , 927 . 00 • 1988 1989 1990 1991 1992 TOTAL GO 70 . 48 77 . 58 83 . 59 87 . 96 92 . 06 411 . 67 G1 63 . 92 63 . 92 65 . 56 67 . 20 71 . 03 331 . 63 CH 19 . 40 19 . 40 19 . 40 18 . 96 18 . 96 96 . 10 153 . 80 160 . 90 168 . 55 174 .12 182 . 04 839 . 41 RECOMMENDATION: Approve ORDER: TRACT # 715906 5 ACCOUNT # 84903 BILL # 48825 RATE CODE 7 [ Donald J. Thompson 211 Longwood Drive Chapel Hill , NC 27514 [ 1 COMMENT: Error in number of bathrooms . Should be 2 baths , not 2 and 1/2 baths . REFERENCE: G.S . 105-381(a ) ( 1 )a . A tax imposed through clerical error . ACTION REQUESTED: Refund property tax overpayment. VALUATION DIFFERENCE: 396 . 00 1988 1989 1990 1991 1992 TOTAL GO 2 . 55 2 . 81 3 . 03 3 . 19 3 . 34 14 . 92 FD 0 . 21 0 . 21 0 . 21 0 . 23 0 . 23 1 . 47 CH 0 . 70 0 . 70 0 . 70 0 . 69 0 . 69 3 . 46 3 .72 3 . 94 4 . 10 4 . 25 19 . 47 1 RECOMMENDATION: Approve ORDER: DATE: MAP # 7 . 135 . . 7C 6 TRACT # 730978 ACCOUNT # 110706 BILL # 40029 RATE CODE 22 [ Gilbert M. Coridan & Lynda W. 119 Nottingham Drive Chapel Hill , NC 27514 [ ] COMMENT: Incorrect square footage measured over garage . REFERENCE : G.S .105-381 (a ) (1 )a . A tax imposed through clerical error . ACTION REQUESTED: Refund property tax overpayment for 1988 - 1992 VALUATION DIFFERENCE : 16 , 073 . 00 1988 1989 1990 1991 1992 TOTAL GO 103 . 67 114 . 12 122 . 96 129 . 39 135 . 42 605 . 55 G2 86 . 79 91 . 62 98 . 25 99 . 85 99 . 85 476 . 36 CH 28 . 53 28 . 53 28 . 53 27 . 89 27 .89 141 . 36 218 . 99 234 . 26 249 . 73 257 .13 263 .16 1 , 223 . 28 RECOMMENDATION: Approve ORDER: DATE: MAP # 7 .108J. . 4 7 TRACT # 732561 ACCOUNT # 139940 BILL # 42122 RATE CODE 21 [ Edward and Elizabeth Underwood ] 106 Cobblestone Place Chapel Hill , NC 27516 COMMENT: Incorrect square footage measured in house. REFERENCE: G.S . 105-381 (a ) (1 )a . A tax imposed through clerical error . ACTION REQUESTED: Refund property tax overpayment . VALUATION DIFFERENCE: 12 ,134 . 00 1990 1991 1992 TOTAL GO 92 . 83 97 . 68 102 . 23 292 . 73 G1 72 . 80 74 . 62 78 . 87 226 . 30 CH 21 . 54 21 . 05 21 . 05 63 . 64 187 .17 193 . 36 202 .15 582 . 67 RECOMMENDATION: Approve ORDER: DATE: MAP # 8 TRACT # ACCOUNT # 155388 BILL # 922119 RATE CODE 09 [ l General Electric Capital Autolease P.O. Box 310 Barrington, IL 60011 ( l COMMENT: Request for refund due for year 1992 for 1991 Ford Exployer valued at $14 , 560 . Was also listed in Alamance County where lessee resides . REFERENCE: G . S .105-381 (a) ( 1 )b. An illegal tax . ACTION REQUESTED: Refund for 1992 Valuation: $14 , 560 GO $122 . 67 FE 9 . 03 $131 . 70 RECOMMENDATION: Approve ORDER: DATE: MAP # 3 . 54 . . 11D 9 TRACT # 335917 ACCOUNT # 121975 BILL # 92-80415 RATE CODE 03 Dennis R. Young & Teresa W. Rt 1 Box 525 Pelhan, N. C . 27311 COMMENT: Requesting a refund of $1069 .24 for Deferred taxes billed in error. Seller' s wife and buyer are brother and sister, and therefore a Deferred tax bill was not required. REFERENCE: G. S. 105-35 (a) ( i) ACTION REQUESTED: Refund Deferred tax bill for 1990 - 1992 Valuation = $37 , 325 1990 1991 1992 TOTAL GO $285 . 54 $300 . 47 $314 . 46 $900 . 47 GO Interest 67 .82 44 . 32 18 . 08 130 . 22 FB 11 . 20 11 . 20 11 . 20 33 . 60 FB Interest 2 . 66 1 .65 . 64 4. 95 367 . 22 357 . 64 344 . 38 1069 . 24 RECOMMENDATION: Approve ORDER: DATE: 10 MAP # TRACT # ACCOUNT # 159321 BILL # 9211965 RATE CODE 16 Calderon, David Pasqual 2844-L6 Maple Avenue Burlington, N. C. 27215 COMMENT: Moved to Alamance County August 1991 . Living in Alamance County January 1 , 1992 . Listed in Orange County in error. REFERENCE: GS - 105 - 381 (a ) (1 ) (b) An illegal tax . ACTION REQUESTED: Value $4380 GO $36 . 90 Int $ 2 . 12 FI $ 3 . 07 Int $ . 18 $42 . 27 RECOMMENDATION: Approve ORDER: Date: July 15 , 1993