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HomeMy WebLinkAboutAgenda - 05-01-2001-8c ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: May 1, 2001 Action Agenda Item No. $- G . SUBJECT: Pr~ertyTax 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 33G-227-2031 PURPOSE: To Consider adoption of refund resolution related to six (6) requests for property tax refunds. BACKGROUND: The Assessor's Office has received requests from six (6) 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. FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of $898.13 to the County, municipalities, and special districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving six (fi) 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 th each of the attached "Request for Property 'T'ax 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. NO.W, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COMNIISSIONERS 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. Clerk to the Board of Cornrnissioners ti 3 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 5.26..36* Tract Nbr: 523414 Account Nbr: 11130 Rate Code: 09 Name: Daniel W. Evans Address: 4200 Old NC 10 Durham, NC 27705 Action Requested: Request property tax refund for 2000. Recommendation: Approve total property tax refund of $6.00 Explanation: A shed was billed incorrectly as a leasehold to Daniel Evans, and same shed billed correctly to mother, Ola Evans. Request refund far Daniel Evans. Reference: General Statute 105-381(a)(1)b. An illegal tax. 4 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Tract Nbr: Account Nbr: 240373 Rate Cade: 09 Name: Linda Gamer Address: Green Valley MHP 4445-10 Murphy School Rd. Durham, NC 27705 Action Requested: Request property tax refund for 2000. Recommendation: Approve total property tax refund of $184.55 Explanation: Owner listed and paid taxes on same singlewide mobile home in two different last names: Linda Gamer and Linda Cash. Requesting refund in name of Linda Garner. Reference: General Statute 105-381(a)(1)b. An illegal tax r 5 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 5.14..6A Tract Nbr: 502474 Account Nbr: 12576 Rate Code: 09 Name: James M. Thompson & Ruthalean Address: 120 Dumont Dr. Hillsborough, NC 27278 Action Requested: Request property tax refund for 2000. Recommendation: Approve total property tax refund of $39.20 Explanation: Illegally taxed for one homesite twice. Reference: General Statute 105-381(a)(1)b. An illegal tax. 6 REQUEST FOR' PROPERTY TAX REFUND Map Nbr: 1.19..9) Tract Nbr: 141180 Account Nbr: 200763 Rate Code: 15 Name: Thomas E. Stephens & Frances G. Address: 5902 Jamison Rd. Rougemont, NC 27572-8335 Action Requested: Request property tax refund for 2000. Recommendation: Approve total property tax refund of $22.44 Explanation: Owner listed and paid taxes on a pontoon boat in both Vance County and Orange County. Should have been listed in Vance County only. Reference: General Statute 105-381(a)(1)b. An illegal tax. - 7 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 1.3..6W Tract Nbr: 160227 Account Nbr: 236023 Rate Code: 15 Name: Tony Robinson & Anita A. Robinson Address: 13512 US 501 Rougemont, NC 27572 Action Requested: Request property tax refund for 2000. Recommendation: Approve total property tax refund of $460.76 Explanation: Paid taxes on a doublewide mobile home that should have been taxed as a leasehold to Axia Clark_for yeaz 2000. Reference: General Statute 105-381(a)(1)b. An illegal tax. 8 REQUEST FOR PROPERTY TAX REFUND Map, Nbr: Tract Nbr: 221298 Account Nbr: 2600 Rate Code: 16 Name: James Watkins Address: 5611 Green Pine Rd. Cedaz Grove, NC 27231-9397 Action Requested: Request property tax refund for 1999. Recommendation: Approve total property tax refund of $185.18. Explanation: Doublewide mobile home listed twice. Once to James Watkins as a leasehold, and again for his wife, Vergie Lee Watkins. Should not have been listed as a leasehold. Reference: General Statute 105-381(a)(1)b. An illegal tax.