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HomeMy WebLinkAboutAgenda - 10-19-1993 - III-C 1 A ORANGE COUNTY BOARD OF COi•2ISSIONERS Action Agenda Item No. DI-C... ACTION AGENDA ITEM ABSTRACT Meeting Date: October 19, 199.3 SUBJECT: Tax Refund. Requests • DEPARTMENT:Assessor's Office PUBLIC HEARING:- Yes X No . ATTACHMENT(S) : INFORMATION CONTACT:Kermit Lloyd X2101 Individual Request TELEPHONE NUMBER: Hillsborough - 732-8181 Chapel Hill - 968-4501 Mebane - 227-2031 • Durham . - 688-7331 PURPOSE: To consider 5 requests for property tax refunds. • • BACI(GROUND: 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 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. I . RECOMMENDATION(S) : The manager's recommendation for each tax refund is stated on the individual request. 2 MAP # 6 . 38 . . 7 TRACT # 632128 ACCOUNT # 105033 BILL # 9280420 RATE CODE 01 Betty Marie L. Lloyd & Samuel 3404 Old Greensboro_Rd. Chapel Hill , N. C. 27516 COMMENTS: Parcel was active in Land Use Program under Forestry Management. Deferred bill was created when land was split. It was later determined that under agricultural use, land was still eligible for participation in the Land Use Program. Request refund for deferred taxes paid. REFERENCE: GS 105-381 (a) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 0 28571 28571 28571 0 0 LL % 0.0000 0 .0000 0 . 0000 0 . 0000 0.0000 0 . 0000 INT % 0 .0000 0. 0575 0.1475 0.2375 0 .0000 0 .0000 1993 1992 1991 1990 1989 1988 TOTAL GO 0. 00 240 .71 230 .00 218 .57 0. 00 0 .00 689.28 FL 0 . 00 21 .71 21 .71 21 .71 0 . 00 0.00 65 .14 GO LL 0 . 00 0 . 00 0 .00 0 .00 0 .00 0.00 0 . 00 GO INT 0 . 00 13 . 84 33 . 92 51 . 91 0.00 0 . 00 99.68 FL INT 0 . 00 1 . 25 3 .20 5 .16 0.00 0 . 00 9.61 TOTAL 0 . 00 277 .51 288 .84 297 .35 0. 00 0 . 00 863 . 70 RECOMMENDATION: APPROVE ORDER: DATE: filename: Lloyd MAP # 3 6 . 28 . . 20 TRACT # 601253 ACCOUNT # 13549 BILL # 9216260 Tony & Sharon Dail RATE CODE 10 8906 Coachway Drive Chapel Hill , NC 27514 COMMENT: Owner has been taxed for 12 mobile home lots and should have been taxed for only 8 lots . REFERENCE: GS 105-381 (a) (1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 0 4212 4212 4212 4212 4212 1993 1992 1991 1990 1989 1988 TOTAL GO 0. 00 35 . 49 33. 91 32.22 FF 0. 00 2 .11 2.11 2.11 29. 91 2.11 27.17 1 .68 158 .69 10.11 TOTAL 0 . 00 37. 59 36. 01 34. 33 32. 01 28 .85 168 .80 RECOMMENDATION: APPROVE ORDER: DATE: filename: dail 4 MAP # 6 . 20 . .16N TRACT # 644540 ACCOUNT # 170575 BILL # 9320166 RATE CODE 10 Walter & Dana Francke 7227 Roy Rd. Hillsborough, NC 27278 COMMENT: Owner failed to indicate percentage complete on the 1993 Tax Listing Form for a house under construction and was taxed at 100% . Has since provided letters verifying only 49% complete as of 1-1-93 . REFERENCE: GS 105-381(a) ( 1 )b, AN ILLEGAL TAX ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE: 42772 0 0 0 0 0 1993 1992 1991 1990 1989 1988 TOTAL GO 357 .57 0 . 00 0.00 0 .00 0 .00 0.00 357 .57 FF 22 . 03 0 . 00 0 .00 0 .00 0.00 0.00 22.03 TOTAL 379.60 0 .00 0 .00 0 .00 0 . 00 0.00 379.60 RECOMMENDATION: APPROVE ORDER: DATE: filename: francke 5 `-1A P TRACT # 0 ACCOUNT 163871 BILL # 9350300 RATE CODE 22 WJB Video P 0 Box 5785 Spartanburg S . C . 29304 COMMENTS : Request for refund due for year 1993 because equipment (video tapes ) were put in schedule K10 when they should have been placed in scheule N2 . The total appraised value for 1993 should have been $159 , 294 not $313 , 251 . REFERENCE : GS 105-381 (a ) ( 1 )a , A TAX IMPOSED THROUGH CLERICAL ERROR ACTION REQUESTED: PROPERTY TAX REFUND FOR YEARS INDICATED VALUE 153967 0 0 0 0 0 LL o 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 1993 1992 1991 1990 1989 1988 TOTAL GO 1287 . 16 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 1287 . 16 02 909 . 94 0 . 00 0.. 00 0 . 00 0 . 00 0 . 00 909 . 94 CH 242 . 50 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 242 . 50 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 TNT 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 02 INT 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 CH TNT 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 2439 . 61 0 . 00 0 . 00 0 . 00 0 . 00 0 . 00 2439 . 61 RECOMMENDATION;: APPROVE ORDER: DATE : filename : wjbvideo b MAP # TRACT # ACCOUNT # 63055 BILL # 9213706 RATE CODE 23 [ CLARK , BEVERLY D 320 W MARGARET LANE HILLSBOROUGH, NC 27278 [ ) COMMENT: REQUEST FOR REFUND FOR 1989-1992 FOR HILLSBOROUGH CITY TAXES SINCE OWNER DID NOT LIVE INSIDE TOWN BUT USED MOTHER' S ADDRESS FOR HER MAILING ADDRESS ONLY. LIVED AT WADE C WATKINS' S TRAILER ON 4 . 27A.E. 20 WHICH IS RATE CODE 00 . REFERENCE: GS-105-381 ( 1 ) b, AN ILLEGAL TAX ACTION REQUESTED: YEAR OF 1992 YEAR OF 1991 YEAR OF 1990 VALUE 640 VALUE 2790 VALUE 5070 G3 2 . 99 G3 12 . 27 G3 22 . 44 V3 10 . 00 V3 5 . 00 V3 5 .00 TOTAL $12 . 99 TOTAL $17 . 27 TOTAL $27 . 44 YEAR OF 1989 TOTAL REFUND = $62 . 98 VALUE 1280 G3 5 . 28 TOTAL $5 . 28 RECOMMENDATION: Approve ORDER : DATE: