HomeMy WebLinkAboutAgenda - 06-05-2001-8eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 5, 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 732181
Chapel Hill 96$~d501
Durham 688.7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a refund resolution related to four 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(B) 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
$1,673.54.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving four 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 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: Cornnussioners
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 regulaz 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 Boazd 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: H68007
Rate Cade: 22
Date: May 1, 2001
Name: Gail Ferreira
Address: 908 Pinehurst Dr.
Chapel Hill, N. C. 27514-3432
VIN Nbr: WPOCA29811U620316
Action Requested: Property tax refund for year of 2000
Recommendation: Approve refund far $799.40.
Explanation: Refund due to dealership error in applying for new license plate, NTW8066.
Tag was issued per DMV on 10/12/00, but never received. The correct license
plate transferred to this vehicle was LRPb875
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 Number H89017
Rate Code: 22
Date: May 1, 2001
Name: Sheritha Parnice Lee
Address: 1749 Dobbins Dr. Apt. 1-E
Chapel Hill, N.C. 27514-5802
VIN Nbr: 174FX58S2RC137133
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $39.29.
Explanation: Refund due to value appeal because of high mileage.
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: G66351
Rate Code: 22
Date: May 3, 2001
Name: Mercedes Benz Credit Corp.
Address: Attn: Deborah Farris
P. O. Box 5166 SIMS 4650955
Southfield, MI. 48086
VIN Nbr: WDBGA33G3VA341589
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $822.77.
Explanation: Refund due to incorrect county sites. Should be taxed in Durham County.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-3 S 1(a)(1)b. Illegal Tax.
6
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H91341
Rate Cade: 21
Date: May 2, 2001
Name: Jahn C. Thomas
Address: 101 Thomas Lane
Apt. B-3
Carrboro, N. C. 27510
VIN Nbr: 1GCCS14ZON8125420
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $.12.08.
E~cplanation: Refund due to value appeal because of high mileage.
Reference: General Statute lOS-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
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