HomeMy WebLinkAboutAgenda - 06-05-2001-8fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 5, 2001
Action Agen a
Item No.
SUBJECT: Property Tax Refunds __ _ _____
DEPARTMENT: Assessors Office PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Tax Refund Requests
INFORMATION CONTACT:
John Smith, ext 2101
TELEPHONE NUMBERS:
Hillsborough 732181
Chapel Hill 968501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of refund resolution related to three (3) requests for
property tax refunds.
BACKGROUND: .The Assessor's Office has received requests from three (3) taxpayers for
refunds of property taxes they have paid in prior fiscal years. General Statute 105-381(b),
"Action of Governing BodyA provides that "upon receiving a taxpayers written statement of
defense and request far 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
$3,042.30 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving three (3) 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 105-3$1 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
COMIVIISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) are
approved.
Upan 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 Commissioners
3
_ REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 7.23F..32
Tract Nbr: 756030
Account Nbr: 221$09
Rate Code: 07
Name: Khan, Sabih Ur Rahamn
& Zeba S.
Address: 1006 Brendan Ct.
Chapel Hill, NC 2751 d
Action Requested: Request property tax refund for 1999 and 2000.
Recommendation: Approve total property tax refund of $1256.23
Explanation: Square feet of house calculated incorrectly.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
4
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 6.19A..32
Tract Nbr: 625048
Account Nbr: 190791
Rate Code: 10
Name: Smith, Timothy F.
Address: 6817 Ramblewood Dr.
Hillsborough, NC 27278
Action Requested: Request property tax refund for 1996 through 2000.
Recommendation: Approve total property tax refund of $1,359.67
Explanation: Taxed on doublewide mobile home that was sold and removed from lot
in 1995. Should not have been taxed for 1996 - 2000.
Reference: General Statute 105-381(a)(1)b. A illegal tax.
5
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 7.24N..59
Tract Nbr: 754015
Account Nbr: 232853
Rate Code: 22
Name: Estes, Ray P.
& Joanne P.
Address: 216 Chesapeake Way
Chapel Hill, NC 27516
Action Requested: Request property tax refund for 2000.
Recommendation: Approve total property tax refund of $426.40
Explanation: Wrong house listed on tract in error. Corrected for 2001 and refund
requested for 2000.
Reference: General Statute 105-381(a)(1)b. A illegal tax.