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HomeMy WebLinkAboutAgenda - 02-07-2001-8eORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 6, 2001 Action Agenda Item No. $ - e, SUBJECT: Property Refunds DEPARTMENT: Assessors Office PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext 2101 Resolution Tax Refund Requests TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider adoption of refund resolution related to five (5) requests for property tax refunds. BACKGROUND: The Assessor's Office has received requests from five (5) taxpayers for refunds of property taxes they have paid in prior fiscal years. 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". North Carolina law allows the Board to approve property tax refunds for the current and four previous fiscal years. The largest of these refunds is a Property Tax Commission appeal of the Lowes property in Chapel Hill, which has just been decided in the Property Tax Commission (PTC) proceedings. Two appraisals were made on this property as part of the PTC proceedings. The first indicated a value of $10,600,000 and the second, a value of $11,500,000. Upon agreement by all parties involved, the Property Tax Commission decided on a value of $11,000,317. According to GS 105-290(3), once a certified copy of the PTC order is issued, a county must correct the abstracts and tax records to reflect the Commission's order. FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of $60,922.22 to the County, municipalities, and special districts. The largest of these refunds is related to a 1999 Property Tax Commission appeal on the Lowes property in Chapel Hill that has just been decided. This refund totals $59,679.54. Staff was aware of the potential of this decision and accounted for it in the department's annual budgetary projections. Therefore, this action will not create any budgetary problems. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving five (5) property tax refund requests in accordance with N.C. General Statute 105-381. 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 CONMUSSIONERS 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 , 2001. 20 Clerk to the Board of Commissioners 3 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 1.4.33 Tract Nbr: 156311 Account Nbr: 222696 Rate Code: 15 Name: Dwight Ellis Address:.9705 La Mesa Lane Timberlake, NC 27583 Action Requested: Request property tax refund for 1999. Recommendation: Approve total property tax refund of $ 431.41 Explanation: Grade factor on house keyed into computer incorrectly. Reference: General Statute 105-381(a)(1)a. A tax imposed through clerical error. 4 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 7.27.B.1 Tract Nbr: 757397 Account Nbr: 220779 Rate Code: 22 Name: Tri City Investments, Inc. Address: First Scotland Bank Bldg. Richmond Plaza Shopping Ctr. Rockingham, NC 28379 Action Requested: Request property tax refund for 1999. Recommendation: Approve total property tax refund of $59,679.54. Explanation: Property value adjusted as a result of appeal to the Property Tax Commission. Two appraisals were made on this property as part of the Property Tax Commission's proceedings. The first indicated a value of $10,600,000 and the second, a value of $11,500,000. Upon agreement by all parties involved, the Property Tax Commission decided on a value of $11,000,317. Reference: General Statute 105-290(b)(3). Property Tax Commission decision. 5 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 3.1A.Al Tract Nbr: 356699 Account Nbr: 233680 Rate Code: 24 Name: Stephen White Address: 603 Everglades Dr. Mebane, NC 27302 Action Requested: Request property tax refund for 2000. Recommendation: Approve total property tax refund of $215.55. Explanation: Square footage of house calculated incorrectly. Reference: General Statute 105-381(a)(1)b. An illegal tax. 6 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 5.14..6A Tract Nbr: 502474 Account Nbr: 12576 Rate Code: 09 Name: James Thompson Address: 120 Dumont Dr. Hillsborough, NC 27278 Action Requested: Request property tax refund for 2000. Recommendation: Approve total property tax refund of $506.82. Explanation: House taxed to land owner, Mr. James Thompson. Should be a . leasehold taxed in name of George Thompson. Reference: General Statute 105-381(a)(1)b. An illegal tax. 7 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 3.54..29 Tract Nbr: 347970 Account Nbr: 187912 Rate Code: 03 Name: Brian T. Wood & Tammy Wood Address: 3727 Mt. Willing Rd. Mebane, NC 27302-7232 Action Requested: Request property tax refund for 1995, 1996, 1997, 1998, and 1999. Recommendation: Approve total property tax refund of $88.90. Explanation: Real property taxed in wrong rate code. Taxed in rate code 10, should have been taxed in rate code 03. Reference: General Statute 105-381(a)(1)b. An illegal tax.