HomeMy WebLinkAboutAgenda - 11-07-2001-8dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
MeeBng Date: November ], 2001
Aetlon Agentle
Item No. ~~
SUBJECT: PropeM Tax Refunds
DEPARTMENT: Asaeasols Ofice PUBLIC HEARING: (YM) Na
ATTACHMENT(S): INFORMATION CONTACT:
John SmBh, a#. 2101
Resolution
Tax Refuntl Requests TELEPHONE NUMBERS:
Nllleborough ]32$181
Chapel Xill 9681501
Durham 888-]331
Mebane 338-22)-2031
PURPOSE: To mnslder adop8on of refund resolution relatetl to five (5) requests for properly
tax reuntls.
BACKGROUND: The Assessor's Ofice has receivetl requesb from five (5) Faxpayers for
refuntls of property taxes they have paid in poor fiscal years. Generel Staute 105-381(b),
'Action of Governing Body' provides 81a['upon receiving a taxpayefs written statement of
defense antl request for release or refund, the governing body of the Taxing Un8 shall within 90
days aker receipt of such a request tletermine whether the taxpayer has a valitl defense to the
tax imposed or any part thereof antl shall either release pr rebntl that portion of the amount that
is determined [o be in excess of the certecl Ilablliry or no[By the taxpayer in wrhing that no
release or refund will be matle'. North Carolina law allows the Boani b approve property tax
refuntls for the curteM antl bur previous fiscal years.
FINANCIAL IMPACT: Approval of these changes will result in a net retluctlon In revenue of
$1.20] 46 tp the County, muniupalitiee, antl spatial disttlcts.
RECOMMENDATION(S): The Manager rewmmends that the Board approve the attached
resolution approving five (5) property tax rebntl requests in accordance with N.C. General
Statute 105-381.
NOA'IH CAROLINA
ORANGE COllIV1Y
REFUND RE90L[ITION (Approval)
Whereq NoM Cwlvu Grnere150rvka 1O5J81 avd'm 3302(8) ellowa foc ~he¢(ovd or~axae
rvM1en IM1e Aoarda(COaWy Cam®uiaoma tlelemima Wa[a Na{ayn applpo8 (w 0ere(wtl Ws a valid
Je(rnx b the 4x impned: aM
Whemq We Prepnba lu¢tl in eacM1 vlrEr: atlarLed "Raquv`el fm Properly rec ReNVds" hea
hw bxed ®d she ¢x6u~wOv+ned: avd
Whereap aaroeech v(3a prop '~a lismim~he Raiums (orPmperry Tax RefiuMC~Fesupayn
hu Ncely appliNmwemvg finerefimdaf2c uninq~.vMendM1azp¢semedovalid Mleruem We mr
Nmoad ss iaemaedm~ uexewmn r e PmPmr ran Rerwdv.
NOW, iI0!REFORF, IT t3 RFSOL V EO BY it0. HOARD OF COIINrY
COM1NOBSIONBRS OP OIUNCC COi1NPY TRA'(tlc reevmmeutledpsopnrysu rcN¢](e)erc
appcovN.
lrpwmotiw dvlYreade and wcwtled, she faregoiog ~valan® weapvtad hY'He lollomin3
AYes' Coaomu'viouwv
Naea.
L Hevwly A. Hlythe. ClwkroWeHmN Of Co~issioverslm IM1e Cmmryv(Omnge, NUM
Camliae, DO HtP.YbY CERTIFY spas Ne foagom& h+^ bsv careNlly ropietl fivm she ea'oedN mwutta
of We Rvmd otCOVmxiiwen foewd Cwvty m a rt8alaz meewig of unW HovdheNOv
eeid2cmdh+vmghwamWe iv IFe minu¢ Bmko(Wemmiarca MSaidBasd,
avtl is awecopyofsv vrvch of ssN psweeYngao(uideoasdureh¢sio avy wayw Wepaaeage Y~hv
resolotloodesrnbedwsaidprt<adivge.
W I'f Ntl66 my havd avd Me oommxo aml o[ seld [oonry, sM1N _tlry of
2WL
Cksk bshe BOetdoPCammissiovm
REQUEST
~`'~ - FOR PROPERTY TAX REFUND
Map nbr:
rraereer:
Acmoat Nbr: 263953
Rate Code: G9
Name: Scon HOgav
Address: L @ W Mobile Homc Park
5200-39 Old Hillsbomugb Rd.
Dmban, NC 29905
Acdoa Requested: Propedyl'ax RNVVd for 2000
Recommeadadoa: Approve mmlpropedy mx rcfwd ofS48.84
Explaastlou: Sivplewide Mobile Home and Beat doable lined Listed corzedly ae
Smlt Hogan
Rekrcpa: oevemt smwrc msaaga)p)b-Aa ine~rax.
REQUEST
FOR PROPERTY TAX REFUND
MaP Nbr: ].1'M..e
4rae[ Nbn 921158
Acwoot Nbr 21YI35
x,te cone: n
Name: Comed, Phillip 8.
Atltlress: 1W Weathms[we DC. AptB
Chapel FRP, NC 2]5111526
Amine Regomtea: Request propestytu mfmd fos 2000.
Reeommmdafioa: Approve tomlpmpetty tax mfuvd of $53.36
F.xplaoa¢iou: 1991 Honda 2S Civic double fisted. Taxed as licence vehicle aM aleo
listen as uvliccnsed vehicle.
licferencc (iµvul Stazute l05-381(aHAb. Anillc&al tax.
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr ].126H..]
Trarr Nbr: ]58403
Accouur Nbr: 23fi103
Raie coae: ~w
Name: Brik K. Mauch
ffi Blimbesh D
Address: l49 GmYIYU Dr.
Chapel Hill, NC 2]SI6-4456
Acliou Requn4d: Rryuess pmpedy lv: ~e[und for 2000.
Rerommeudadoo: Approve m*al pmpetlytix refuvd of E308.6]
Explaastloa: Beaemevlarea aajuet~tlunng field rcnew.
ReEerouce: Generel$ma1M 105-381(a)(I)b. An illegal bx.
REQUEST
FOR PROPERTY TAX REFUND
Map Nbc:
Trot Nbr:
Accouvt Hbr: IM99fi
Rote Cotle: 02
Neme: Crnmm Hmk
Leasivg Depadmevf
Addrese:PO Hox 500
c/o N. Blaisdell
Rocky M4, NC 2]Sd2
Acdvv Regveeted: Rcqueat property tax lefvvd for2000.
Recommeodefiov: Approve mtel ptopelty tax reEmd of$498.46
Explavadoa: Bueineee personal property was billed at rme wde 22.SMWd be billed
W rote code 02.
Referevee: GmerW Statvte105381(e)(lja.Amximposed dwupp clerical error.
REQuesT
' FOR PROPERTY TAX REFUND
Map Nbr: }5_fiQ
Tract Nbr: 356115
Attooaf Nbo 21fi661
Rate Code: 00
Name: 9tewav, Michael
Atldreev: 3303 Highlad Farm Road
Hillsbomugb, NC 2]2]8
Action Regoeafed: Requcn property to rc[vvd for 1999.
Reeommendafwo: Appmve total property tax retavd of8298.13
Explaaaflaa: House rvnemursl antl M1eated s9nme felt adJnst~.
RBfe[eace: Geoe[a191atu1e 105-}gl(ax1Jb_An lllege1 O2.