HomeMy WebLinkAboutAgenda - 04-03-2001-8c
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 3, 2001
Action Agen a
Item No. ~G.
_SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Motor Vehicle Tax Refund Requests
Refund Data Spreadsheet
INFORMATION CONTACT:
Jo Roberson, Revenue Collector, ext.
2727
TELEPHONE NUMBERS:
Hillsborough 732181
Chapel Hill 988-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a refund resolution related to nine 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 owners favor.
FINANCIAL IMPACT: Approving these refund requests will result in refunds amounting to
$437.53.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving nine property tax refund requests in accordance with N.C. General Statute
105-381, and/or G.S. 105-330.2(6).
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 far 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
COMIVIISSIONER5 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 Boazd of Commissioners for said County at a regular meeting of said Boazd 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 Boazd of Commissioners
3
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G78945
Rate Code: 17
Date: February 20, 2001
Name: McGraw, Darren Dale
Address: 1104 US Hwy. 15-501 South
Chapel Hill, North Carolina 27514
VIN Nbr: F37YNS21143
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $17.67.
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 and
Chapel Hi1UCarrboro School District.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
4
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G66292
Rate Code: 17
Date: February 20, 2001
Name: McGraw, Darren Dale
Address: 1104 US Hwy. 15-501 South
Chapel Hill, North Carolina 27514
VIN Nbr: 1FTEX15N1HKB20630
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $33.80.
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 and
Chapel Hi1UCarrboro School District.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G85380
Rate Cade: 17
Date: February 20, 2001
Name: McGraw, Darren Dale
Address: 1104 US Hwy. 15-501 South
Chapel Hill, North Carolina 27514
VIN Nbr: TCL336B524237
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $17.82.
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 and
Chapel HilllCarrboro School District.
Reference: General Statute 105-3$1(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
6
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H62b9
Rate Code: 17
Date: February 20, 2001
Name: McGraw, Darren Dale
Address: 1104 US Hwy. 15-501 South
Chapel Hill, North Carolina 27514
VIN Nbr: JAABL14A3G0729054
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $19.59.
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 and
Chapel HilUCarrboro School District.
Reference: General Statute lOS-381(a)(l)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
7
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G78944
Rate Code: 17
Date: February 20, 2001
Name: McGraw, Darren Dale
Address: 1104 US Hwy. 15-501 South
Chapel Hill, North Carolina 27514
VIN Nbr: 1G3AL54N4M6319371
Action Requested: Properly tax refund for year of 1999.
Recommendation: Approve refund for $33.71.
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 and
Chapel HilUCarrboro School District.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
8
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H70719
Rate Code: 17
Date: February 28, 2001
Name: Oliver, Virginia H.
Address: 123 Essex Drive
Chapel Hill, North Cazolina 27514
VIN Nbr: 4S2CK58W9X4374661
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $18.56.
Explanation: Refund due to appraisal appeal. Vehicle originally valued at $14,270, but
Lowered to $13,195 due to high mileage.
Reference: General Statute 105-330.2(B) Appraisal Appeal.
9
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H63752
Rate Code: 10
Date: March 1, 2001
Name: Patton, Elizabeth Anne
Address: 4114 Sugar Ridge Road
Chapel Hill, North Carolina 27514
VIN Nbr: 1HGCD5527RA010560
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $70.82.
Explanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill
City Limits, but actually located in Orange Grove Fire Tax District.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
10
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G29725
Rate Code: 04
Date: March 16, 2000
Name: Jeanene Latta Scott
Address: 1413 Deerfield Trace
Mebane, N. C. 27302-7154
VIN Nbr: JM1TA2215T1209910
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $218.73.
Explanation: Refund due to wrong county sites. Should be taxed in Alamance Co.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
11
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H63752
Rate Code: 00
Date: February 23, 2001
Name: Riley, Young Joo
Address: 724 Phelps Road
Hillsborough, North Carolina 2727$
VIN Nbr: 1GCDK14K4LZ128268
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $6.83.
Ezplanataon: Refund due to appraisal appeal. Vehicle originally valued at $4,990, but
Lowered to $4,290 due to high mileage.
Reference: General Statute 105-330.2(B) Appraisal Appeal.
12
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