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Home My WebLink AboutAgenda - 03-06-2001-8at 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 6, 2001 Action Agenda 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 eight requests for property tax refunds. BACKGROUND: General Statute 105-381(b), "Action of Governing Body" provides that "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 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 owners favor. FINANCIAL IMPACT: Approving these refund requests will result in refunds amounting to $618.64. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving eight 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 detennines 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 COMMISSIONERS 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 Boazd 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 beeri 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: E1S646, F15295, G16137, H16735 Rate Code: 00 Date: February 19, 2001 Name: Sass, Ernest Jack Address: 1820 Dimmocks Mill Road Hillsborough, North Carolina 27278-7358 VIN Nbr: 1FTBR10A8JUD79790 Action Requested: Property tax refund for years of 1997 through 2000. Recommendation: Approve refund for $19.07. Explanation: Refund due to clerical error. Vehicle taxed in Chapel Hill Fire District & Chapel Hill School District, but actually located in Orange Fire Tax District only. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-3 81(a)(1)b. Illegal Tax. 4 _ REQUEST FOR. PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: GS6298 Rate Code: 00 Date: February 19, 2001 Name: Bass, Ernest Jack Address: 1820 Dimmocks Mill Road Hillsborough, North Carolina 27278-7358 VIN Nbr: JF2BBJ63CXLH923768 Action Requested: Property tax refund for year of 1999. Recommendation: Approve refund for $~. (,p~. ____Fxplanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill City Limits, but actually located in Orange Fire Tax District. - Reference: General Statute 105-3 $1(a)(1)a. Clerical Error. General Statute 105-3 81(a)(1)b. Illegal Tax. b J - _ . REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: E48184, F41311, G42147, HS 1516 Rate Code: 17 Date: February 19, 2001 Name: Dunleavy, James M. Address: 200 Eastgreen Drive Chapel Hill, North Carolina 2716 VIN Nbr: 1HGCB7654NA071725 Action Requested: Property tax refund for years of I997 through 2p00. Recommendation: Approve refund for $222.39. Explanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill City Limits, but actually located in Southern Triangle Fire Tax District & Chapel Hill School District. Reference: General Statute lOS-3$1(a)(1)a. Clerical Error. General Statute .105-381(a)(1)b. Illegal Tax. 6 Tract Nbr: NA Acct Numbers: 683681 Rate Code: 00 Date: February 19, 2001 Name: Gatewood Antique Shop Address: PO Box 1202 Hillsborough, North Carolina 27278 VIN Nbr: 2B4HB25Y4SKS 16609 Action Requested: Property tax refund for years of 1999. Recommendation: Approve refund for $64.27. Explanation: Refund due to clerical error. Vehicle taxed as if located in Hillsborough City Limits, but actually located in Orange Fire Tax District. Reference: General Statute l OS-3 81(a)(1)a. Clerical Error. General Statute lOS-381(a)(1)b. Illegal Tax. 7 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: E100458, F78129 Rate Code: 1 d Date: February 19, 2001 Name: Pope, Kathy Ann Address: 452b Governor Hunt Road Efland, North Carolina 27243 VIN Nbr: 1G2JB1248V7533298 Action Requested: Froperty tax refund for years of 1997 through 1998. Recommendation: Approve refund for $103.29. Explanation: Refund due to clerical error. Vehicle taxed as if located in Hillsborough City Limits, but actually located in Cedar Grove Fire Tax District. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-3 81(a)(1)b. Illegal Tax. 8 REQUEST. FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: H22642 Rate Code: 00 Date: February 19, 2001 Name: Simpson, Richard Odell Address: 619 N. Churton Street Hillsborough, North Carolina 27278-2102 VIN Nbr: JM3LV522XR0618876 Action Requested: Property tax refund for year of 2000. Recommendation: Approve refund for $50.12. Explanation: Refund due to clerical error. Vehicle taxed as if located in Hillsborough City Limits, but actually located in Orange Fire Tax District. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-381(a)(1)b. Illegal Tax. 9 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G80328 Rate Code: 00 Date: February 19, 2001 Name: Simpson, Richard Odell Address: 619 N. Churton Street Hillsborough, North Carolina 27278-2102 VIN Nbr: 1GCGC24R2TZ166322 Action Requested: Property tax refund for year of 1999. Recommendation: Approve refund for $74.60. Explanation: Refund due to clerical error. Vehicle taxed as if located in Hillsborough City Limits, but actually located in Orange Fire Tax District. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-381(a)(1)b. Illegal Tax. 10 REQUEST FAR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: H65786 Rate Code: 04 Date: February 19, 2001 Name: Whitman,Sherwood Lee Address: PO Box 102 Carrboro, North Carolina 27510 VIN Nbr: 1 GCCS 1422M8279710 Action Requested: Property tax refund for year of 2000. Recommendation: Approve refund for $35.27. Explanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill City Limits, but actually located in South Orange Fite Tax District & Chapel Hill School District. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-381(a)(1)b. Illegal Tax. ~ g tr v, c ~ v,~l~. ~ '-I I ~ '~ ' O m t0 7 y N c o m m rnl m'o , I l ~I~ n a `~ Y ~: . I, ~ N ~,.--. ~.~.. ,,.. i C1 S d w _ v iW .I I • V ~' W _ l th f ~~ Cn~/11l ~I= 'O I ~ (G;N I I. tD W A'. n of _ oo A,I ? ~ ~! O I ~ I a 0 ~ N ~ O ~ ' ~ ~ fD . i/1 . 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