HomeMy WebLinkAboutAgenda - 02-07-2001-8cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 7, 2001
Action Agen a
Item No.
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
INFORMATION CONTACT:
Jo Roberson, Revenue Collector, ext.
2727
Resolution
Motor Vehicle Tax Refund Requests TELEPHONE NUMBERS:
Refund Data Spreadsheet Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a refund resolution related to four requests for property tax
refunds.
BACKGROUND: General Statute 105-381(b), "Action of Governing Body" provides that "Upon
receiving a taxpayer's 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 correct
liability or notify the taxpayer in writing that no release or refund will be made".
For classified motor vehicles, GS 105-330(8) allows for a full or partial refund when a tax has
been paid and pending appeal is decided in the owner's-favor.
FINANCIAL IMPACT: Approving these refund requests will result in refunds amounting to
$136.75.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving four property tax refund requests in accordance with N.C. General Statute
105-381, and/or G.S. 105-330.2(8).
NORTH CAROLINA
ORANGE COUNTY,
REFUND RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund of taxes
when the Board of County Commissioners determines that a taxpayer applying for the refund has a valid
defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refunds" has
been taxed and the tax has been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refunds, the taxpayer
has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Refunds.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
OF ORANGE COUNTY THAT the recommended property tax refund(s) are
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I, Beverly A. Blythe, Clerk to the Board of Commissioners for the County of Orange, North
Carolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes
of the Board of Commissioners for said County at a regular meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board,
and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County, this day of
Clerk to the Board of Commissioners
3
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H50045
Rate Code: 08
Date: January 3, 2001
Name: Boston, George Preston
Address: 5619 Mt. Sinai Rd.
Durham, N. C. 27705
VIN Nbr: 4USCC7325SLA00391
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $70.11.
Explanation: Refund due to value appeal. Original value was $14,340 and was lowered
to $7215 based on bill of sale.
Reference: General Statute 105-330.2(B)..
4
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H52087
Rate Code: 07
Date: January 08, 2001
Name: Fritzo, Jerri Ann
Address: 10 Sedgewood Road
Chapel Hill, North Carolina 27514-9235
VIN Nbr: 1HGEG8545RL000584
Action Requested. Property tax refund for year of 2000.
Recommendation: Approve refund for $22.44.
Explanation: Refund due to value appeal. Vehicle originally valued at $6180; value
Lowered to $4330 based on high mileage.
Reference. General Statute 105-330.2(B)
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H53536
Rate Code: 21
Date: January 4, 2001
Name: Kastleman, Kenneth Mayer
Address: 107 Oak Spring Ct.
Carrboro, N. C. 27510-2504
VIN Nbr: 1 P4GP44RXTB 194597
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $36.77.
Explanation: Refund due to value appeal based on high mileage. Value originally was
$11,890 and was lowered to $9915.
Reference: General Statute 105-330.2(B)
5
6
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G68601
Rate Code: 23
Date: January 4, 2001
Name: Yarborough, William Wayne
Address: P. 0. Box 364
Hillsborough, N. C. 27278-2204
VINNbr: 1GILD5543SY132757
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $46.20.
Explanation: Refund due to incorrect rate district. Located at map reference 3.40.C.7A.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
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