HomeMy WebLinkAboutAgenda - 04-17-2001-8b:_
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 17, 2001
Action Agen~r~
Item No. ~~44
SUBJECT: Motor Vehicle Pro ert 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
Chap®I Hill 968-4501
Durham 688-7331
Mebane 33C-227-2031
PURPOSE: To consider adoption of a refund resolution related to six 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
$1303.22
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving six 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
COMI~IISSIONERS 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
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G32107
Rate Code: 00
Date: March 29, 2001
Name: BMW Financial Services, Inc.
Address: 5515 Parkcenter Circle
Dublin, OH. 43017-3584 .
VIN Nbr: WBAAM5331XFR11079
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $303.04.
Explanation: Refund due to incorrect county situs. Located in Chatham County.
Reference: General Statute lOS-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: G25877
Rate Code: 22
Date: March 29, 2001
Name: Financial Services Vehicle Trust
Address: SS 1S Parkcenter Circle
Dublin, OH. 43017-3584
VIN Nbr: WBAAM5331XFR11079
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $530.71.
Explanation: Refund due to incorrect county sites. Located in Chatham County.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
5
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G26262
Rate Code: 10
Date: March 29, 2001
Name: GMAC
Address: 6100 Fairview Rd. Ste. 400
P. O. Box 307$8
Charlotte, N. C. 28230-0788
VIN Nbr: 1GNDT13W4X2109310
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $210.22:
Explanation: Refund due to incorrect tax rate. Located at map reference 6.6..3
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
b
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H35130
Rate Code: 10
Date: March 29, 2000
Name: GMAC
Address: 6100 Fairview Rd. Ste. 400
P. O. Box 30788
Charlotte, N. C. 28230-0788
VIN Nbr: 1GNDT13W4X2109310
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $197.97.
Explanation: Refund due to incorrect tax rate. Located at map reference 6.6..3.
Reference: General Statute 105-3 $1(a)(1)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: G8264
Rate Code: 00
Date: March 19, 2000
Name: Webb, Sandy Marie
Address: 804 Harper Rd.
Hillsborough, N. C. 27278
VIN Nbr: JN1HY11PXJT613755
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $ 30.99.
Explanation: Refund due to wrong rate district. Located 804 Harper Rd.
Reference: General Statute lOS-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
Actt Numbers: F7949
Rate Code: 00
Date: March 19, 2000
Name: Webb, Sandy Marie
Address:. 804 Harper Rd.
Hillsborough, N. C. 27278
VIN Nbr: JN1HU11PXJT613755
Action Requested: Property tax refund for year of 1998.
Recommendation: Approve refund for $30.29.
Explanation: Refund due to wrong rate district. Located 804 Harper 5t.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute lOS-381(a)(1)b. Illegal Tax.
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