HomeMy WebLinkAboutAgenda - 12-03-2001-8aoRANGECOUNTv
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 3, 2001
Action Agentla
Item Na. $-4
SUBJECT: Pro perty Tax Refunds
DEPARTMENT: Assessor's Office PUBLIC HEARING: (1'/N) Nc
ATTACHMENT(S):
Resolution
Taz Refuntl Requests
INFORMATION CONTACT:
John Smith, ext. 2101
TELEPHONE NUMBERS:
Hillsborough T32d161
Chapel Hill 9681401
Durham 688-'/331
Mebane 336-22T-P031
PURPOSE: To wneitler atlopticn of refuntl resolution relatetl to three (3) requests far property
tax rePontls.
BACKGROUND: The Assessors OMCe has receivetl requesk from three (3) texpayere for
refuntls of property taxes they have paitl in prior fatal years. General Statute 105-381(b),
"Action of Governing BotlY Provides that "upon receiving a taxpayer's wdkan statement of
defense and request for release or refuntl, the governing body of the Taxiig Unit shall within 90
days aker receipt of such a request tletermine whether the taxpayer hae a valid deFenae to the
tax imposetl or any part thereat antl shall either release or refuntl [hat portion of the amount that
is tleterminetl to be in excess of the correct llabiliry or notify the taxpayer in writing that no
release or refuntl will be metle". North Carolina law allows the BoaN to approve property tax
refuntls for the torten[ antl four previous fatal years.
FINANCIAL IMPACT: Approval of these changes will resuk in a net resuuton in revenue of
$5,935.98 to the County, municipalities, antl special tlistdds.
RECOMMENDATION(S): The Manager recemmentla that the Boats approve the akachetl
resolution approving three (3) pmperty tax refuntl requests in acwNance with N.C. General
Statute 105-381.
NORTHCAROLWA
ORANCB COUNTY
1lLFIIIVD NB90LUTION (AppravY)
WM1e+my NmM Cmollrs Oenua161amnr 185361 avd/m 13LL2(8J a11owe NVNe MUVd ofwes
when IM1c eoeraatCUwey Cmmv¢sieven delemdoes Wale 1axWYes applyillp fos WerefiuW Ms a vslW
defevseW We Rx impomtl: avd
Whereas,We peoperliu liscetlweochofWe attlched'P.egaesl fm Pmpesry Tav Refmtls"has
Wean m.eaanalhe re.nar necn cnn~r.a:am
Whereu, m m uvohu[Iho propuelw Iiamain We Regoal for Pmpatry TucAafwdy 1M1a mryeyar
has~elY apphad w wnnn6 tm erc(mW otWC Ivx impnaeJ vna nn5 pnrrnL:J n vnGJ Jc4nrc lu Ihv lix
vvpasalazivdicerelov We Request fm Ptope~ly Te.:Aefwar.
V O W, TBEBEFORE, TT 6 AE60LVED BY Tf18 BOARD OF COONTY
COh1M1ESION486 OF ORANC& CON'TY THAT the rew~levded gopotly 0.x ro[und(r) arc
approved
[Ipw mminn anlynmtle avd eecovaed the fine&vivg msoWXOV waaP 'e'IbYlhe Wllowivg
Ayee: Cwvmenaven
Nrce'.
I, xeverly w. Atylne, Clukb We EOazd MC®vlievioven fm We GUnryofOnvge, NaM
[]uoliue, V V HLRLdY CCRTfFY lhae the fmagmnghar bsnuafully copied Imm We rvnMOi ntiw¢a
ofdse BOOrdafCOVlmiuiocen fm said Cunoryal ercKUler meninx UlmiJ Bmrd held on
,saidxwd NVing bewmedeiv We MmWe BOO4of lhcminutce of raid AOnN,
evtl u e uve sopyofso much n(avtlproceedwgs a(svtl Board u mlaks m eoy wayb Wepaeneyc of We
reeolwnn deemLCtl in end proceetlwgs.
wffNESS my hma.na We wT^~ala. seal ofsva Cowry, utis my of
.2001.
Gerk to the Aovtl of Comml[noners
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr:
Tnet Nhr:
Aceauot Nbr. 238]01
RaNCotle: 22
Name: HB&T Leasing
Ad0'ear PO Box 312]3
Charlone, NC 28231
Amion Requeetetl'. Regorst PropedY tax refwd for 211111.
Recommendation: Approve total propcdy tax refwd of$ 39]Offi
Explanetlw: Hilled w ONnge Cowty. $honldbe bill W in Cbetbem Cowty.
Reference: Gmacal $NNta 305381(a$1)b. An illegal tax.
4
REQUEST;
l FOR PROP$RTY TAX REpUNll
Map Nbr:
Trae[ Nbr:
Aswuv[Nbr 213902
wmcnae: u
Nnme: Mivta Ivc
DBA A B elte[ Lnage Privtins
Adtlresa: 104 ER[ Card+oro Plan
Certboro,NC 27510
Action RequestM: Request property fax refwd for 2000.
Rerommentlativn: Appmve total pmpcrty fax mfwd of S 8G1.G4
Fspianafion Business penoval property lie[cd by leseee and lessor. Shwld have
bew listed by lecsm SAIA Credit Corpmatiov IDr 2000. Refnnd Iwsee
Mesta lnc oo veluafion of$46,31I0. '
Refcrwce', Genmel 6mfute l05-381(s)(IJb. AV illogal fax
REQUEST
FOR PROPERTY TAX REFUND
Mav xbr:
rmn rvbr.
Aeebnnl Nbn 1]25fi]
Rate Cmle: 23
rvame: Forsythe MCAtthor ASSOC IVc
Atldresv: J500 Fronlege Rd
Skokie, R. 600ii
Action Reywsted: Requea[ property Iax refwd for 1999 ffi 2000
Recammentletion: Approve totalproperN tas iefpnd of$1103.42
Explaoati9n: Business persowl propetly billediu Urauge Cowty. Sbould Fave been
bi11W in Alarnanca Comty for 1999 wd 2000.
Reference: Gw d$lamte105-381(axl)b. An illegal tex.