HomeMy WebLinkAboutAgenda - 10-02-2001-8cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 2, 2001
Action Agenda
Item No. ~~
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: RevenuelTaz COlleelor PUBLIC HEARING (YIN) No_ _
ATTACHMENT(S): INFORMATION CONTACT:
Jo Roberson, Revenue Collector, ext.
2727
Resolution
Molor Vehicle Tax Refund Requests TELEPHONE NUMBERS:
Rrefuntl Oafs Spreadsheet Hillsborough ]328181
Chapel HIII 968-05D1
Durham 6881331
Mebane 3 3 6-2 213 0 31
PURPOSE: To mnaider adoption pfa refuntl resolution relatetl bfour requesLS for property fez
refunds.
BACKGROUND: General Statute 105-381(b),'AGion of Governing Body' pmvitlea Mat "Upon
receiving a taxpayer's wriden statement of tlefansa end request far release or refund, the
governing body pf the Taxing UnR shall w8hln 90 tlays after receipt of such a request determine
wheNer the taxpayer has a valid defense to the fax imposed or any part thereof antl shall sinter
release or refund that portion of Ne amount that is tleterminetl b be In excess of the correG
liability or notify the taxpayer in wining that no release or refuntl will be matle'".
For GassMetl motor vehiGes, GS 105-330(8) allows for a full or partial refund when a fm has
been paitl and pending appeal is tlecidetl in the own~ls favor.
FINANCIAL IMPACT: Approving these refund requests will result in rePontls amounting to
$36]9
RECOMMENDATION(S): The Manager rewmmentls thetlhe eoeM approve Me adached
resolution approving fourpmperty tax refuntl requests in acmmance with N.C. General Statute
105-381, end/or G.S. [05-330.2(8).
NORTNfARO1.lYA
OEANGE C04NfY E
BFFIINO BEgOLIITION (APPmvaB
WAereas. VoMCUOGVa Gevenl Sdwcea 105-381 mNm J?0 ](BI allows fos Ne rtFmd afines
wbea Ibe Boartl ofGaarv Cummusimees dHemtinu Ihata mxpayn applying fm the rePond M1U avalid
defeusew the eu imposetl; and
M'kerena.lLe ptopettin 4sledweecholthe nlvhed"Requnt (m POµTy TU Refantln"M1u
AeevnxN end We nx We barn mllarcd end
WM1Vnx as m eocT oftlte pmpepieslietetl in tAe Regnesl fatPmpetry Tex Pefuods, the mxgym
Aaz timely vpplRtl m wnlin8 wt a m(uutl of We tlximWeeJ eW hav prtxa6d a valid de(mse to We dx
impvuJ m wlieaudw Oe ACqueel foe Prcgnty Tu Refun&.
NOW. pREAEFORF.IT I$EE$OLVCR BV THF, ROARD OFCOUNTV
CONPR98IONEP60F ORANGE COUNT' THAT the n:wt~eW W pmpmy laxre(uad,'a) am
vpptaveN.
L`ponmolion dulymade aMaxooded, We fine6oittp reeolnM1OV wu psasetlby Me Iollowiog
Ayes: Cawou'sbnets
Non.
L Bevn1Y A. Blythe. CINw Oe BOmd ofCamrmxvwm fm the Cmmy ofOnagq Nmth
fAnllne, DOI®YPDY CffiTIPY Shat lhe( gau6 bm beenwrefdlY SCpvl fiamfh[rewNed miwks
of me Ooutl of Conmueauoen fm said Gwry at a repulu mmlmp of said Boud beld w
, vitl record Mvutg been ma@ m tM1e MiooN Hoak o! th mmuRS n(esid Brerd
avd u a Oae copy of m much o(etld pmcadinpb of vid 9mM u relYn in +ay way m Ae passage of IM1e
scmlunwdew3edmaid pmad'mya.
WILVESSmy hmd mdlhc.cmpmace eeul of.mW Caunry, tM1is_day of
Cleekm WC BOVdof COmmis[ianen
REQLiEST
FOR PROPERTY TAX REFUND
Mop Nbr: Mnfm VeM1ide
'Irmt Nbr: NA
Acct Nambem:I316318
Bale COde'. 21
Dete: Seplembv 14, 3001
Name: Yomg, lamp 6dwazd
Address: 305 Orchvd Lavc
Cnapel HiA, NC R]514-5965
YDY Nbr: YVIIW8836P1059536
AMioa Requealed: Naperty taz rePoVd forypr aI2000
Reeommeodotlvo: Appmve refund fm $10.51
EaPlaaadoa: Ae(und duc lu aatecWe cAmgc.
8eferevee: (kvaal8lamb 105-381(aHOa. Clerical Eemr.
acurn19m1mv 105-381(n)(1)b. Ocye1 Taz.
REQUEST
FOR PROPERTY TAX REFUND
map wr: m0mr vem.~lc
Trail Nbr'. NA
Aal tlvmbers H16319
Aar<CMr 21
Dale: September 10, 2001
Name:' Yow6. Jomd Edwmd
Addrexs 3080rctaM Lane
Cbapel Hill. NC 2]5145]65
VA'Nbr 1I4FIA]S6IA823I89
Aetlov Regvmted Pmpety dx rcfwdfm yem of 2000
Reeommevdariov: Approve refmd fm 84.]3
Eapleaaliovo Rc(wd dvewmle wde chav8e.
xarmeace: cwoml shwa los3sl(a1117a. CJedml Emar.
Cmeml SmMe IDSdBI(s)Ilib.lllegal Tax.
IiBQUEST
FOR PROPERTY TAX REFUND
>dav Nbr: Mawr Vehicle
iraat Nbr:NA
Accl Nombere: 655930
eau caae u
Dare: SepfemM 10, 2pp1
Name: Yowg, lamev EdwaN
Address: 305 (hdurd Lace
Chapd Flill,NC Y15115965
VIN Nbc l6IHC16X2SS239116
nmlae Aegvnwd'. Pmperty raareNnd Imycar of 1999
Aemuweoaation: ApproverePond for i9.l3
Explaaarivv: Refund due wrote code cM1ange.
Nefereme: Gemal3lawle 105-J81(axpe.Gmcal2rror.
G WSwwh 105-381[a)(1]b. Dlegal Tax.
REQUEST
FOR PROPERTY TAX REP[MD
Mup Nbr: Motm VeM1ide
Trva Nbr: NA
Aal Ngmben: F549'!9
Pzre COtle: 21
Oete: SepRmber 16, 3001
Same: Young, lames EAVmd
AdNeu: JOS OaM1ard Lane
Chapel Hill, NC 3)510.5)65
VLY Nbr: IH )IICL6%259P3)116
Action Regnn[ed Pmperrymx refund fm yearof 193N
Reeommendnllon: Appmve refund fm $13.43
Explenetlan: Retwd due to mm code change.
Referenar Oenerel9temla lORJ61(aJ(ty. Clerical Erzm.
Oaunel9mmm 105381(e)(IJ6. Hegel Tax.
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