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Home My WebLink AboutAgenda - 12-01-2003-8cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 1, 2003 Action Agenda Item No. SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext. 2101 Resolution Tax Refund Requests TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider adoption of a refund resolution related to eight (8) requests for property tax refunds. BACKGROUND: The Assessor's Office has received eight (8) requests from taxpayers for refund of property taxes paid in prior fiscal years, 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". 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 $29,649.52 to the County, municipalities, and special districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving a 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 105-381 and/or 3.30,2(B) allows for the refund of taxes when the Board of County Commissioners determines that a taxpayer applying for the refimd 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 TAE BOA.ItD 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: Commissioners Noes: I, Donna Baker, 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 ,2003. Clerk to the Board of Commissioners 3 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 6,.38..26 Tract Nbr: 601676 Account Nbr: 15092 Rate Code: 01 Name: J. E. Tripp, .1r, & Peggy Address: 1327 Tripp Road Chapel Hill, NC 27516 Action Requested: Request property tax refund for 2003,. Recommendation: Approve total property tax refund of $ 20,48 Valuation: $3,440 GO $29.07 FL 1.65 $30,72 / 12 = $2,56 x 8 = $20.48 refund due. Explanation: 1994 Chevrolet Prism was double billed for 8 months, Vehicle was listed appropriately in .lanuazy as an unlicensed motor vehicle. Owner purchased a tag 4/30/03 and was billed for twelve months from 04/30/03 unti104/30/04 as a licensed vehicle. The first four months was taxed appropriately as unlicensed but was double billed for eight months. Reference: General Statute 105-381(a)(1)b An illegal tax. 4 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Tract Nbr: Account Nbr: 265585 Rate Code: 23 Name: CCB & Trust, Co. Leasing Address: P.O, Box 3538 Durham, NC 27702 Action Requested: Request property tax refund for 2003, Recommendation: Approve total property tax refund of $26,624..72, Valuation: $1,817,:387 GO $15,356..92 G3 11,267.80 $26,624.72 Explanation: CCB loaned Orange County money to purchase heavy equipment. However, CCB made an error and indicated in their systems that the equipment was owned by CCB and leased to Orange County. Thus, CCB listed and paid taxes on personal property actually owned by Orange County that is exempt from taxation. Reference: General Statute 105-.381(a)(1)b. An illegal tax. 5 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 1.17..5 Tract Nbr: 165081 Account Nbr: 250806 Rate Code: 15 Name: Samuel Joshua Parker, III Address: 110 Boone Square # 29 Hillsborough, NC 27278-2564 Action Requested: Request property tax refund for 2002, Recommendation: Approve total property tax refund of $.318.64 Explanation: According to GS 105-296(j) the assessor must reinstate a property's present use classification when information is submitted that proves the property continues to qualify. It has been determined, from information submitted after removal from the use program, that this property could have continued to qualify and, therefore, a refund is appropriate. Reference: General Statute 105-381(a)(1)b. An illegal tax. General Statute 105-296(j). Reinstatement to the present use program. 6 REQUEST FOR PROPERTY TAX REF[JNT) Map Nbr: 1.17,..5 Tract Nbr: 100004 Account Nbr: 169650 Rate ('ode: 15 Name: Samuel Joshua Pazker, III Address: 110 Boone Square # 29 Hillsborough, NC 27278-2564 Action Requested: Request property tax refund for 1999, 2000, and 2001,. Recommendation: Approve total property tax refund of $675.46 Explanation: According to GS 105-296(j) the assessor must reinstate a property's present use classification when infonnation is submitted that proves the property continues to qualify. It has been determined, from information submitted after removal from the use program, that this property could have continued to qualify and, therefore, a refund is appropriate. Reference: General Statute 105-381(a)(1)b, An illegal tax, General Statute 105-296(j). Reinstatement to the present use program.', REQUEST FOR PROPERTY TAX REFi.7NT) Map Nbr: 1.17..SF Tract Nbr: 165087 Account Nbr: 250812 Rate Code: 15 Name: Samuel Joshua Parker, III Address: 110 Boone Square St. # 29 Hillsborough, NC 27278-2564 Action Requested: Request property tax refund for 2002. Recommendation: Approve total property tax refund of $270.37 Explanation: According to GS 105-296(j) the assessor must reinstate a property's present use classification when information is submitted that proves the property continues to qualify. It has been determined, from information submitted after removal from the use program, that this property could have continued to qualify and, therefore, a refund is appropriate. Reference: General Statute 105-381(a)(1)b.. An illegal tax. General Statute 105-296(j). Reinstatement to the present use program. REQUEST FOR. PROPERTY TAX REFUND Map Nbr: 1.17..5 Tract Nbr: 100004 Account Nbr: 169650 Rate Code: 15 Name: Samue] Joshua Pazker, III Address: 110 Boone Square #29 Hillsborough, NC 27278-2564 Action Requested: Request property tax refund for 1999, 2000, and 2001. Recommendation: Approve total property tax refund of $693.68 Explanation: According to GS 105-296(j) the assessor must reinstate a property's present use classification when information is submitted that proves the property continues to qualify. It has been determined, from information submitted after removal from the use program, that this property could have continued to qualify and, therefore, a refund is appropriate.. Reference: General Statute 105-.381(a)(1)b. An illegal tax, General Statute 105-296(j). Reinstatement to the present use program. 9 REQUEST FOR. PROPERTY TAX REFUND Map Nbr: 1.17..SA Tract Nbr: 160582 Account Nbr: 250807 Rate Code: 15 Name: Samuel .Joshua Parker, III Address: 110 Boone Squaze # 29 Hillsborough, NC 27278-2564 Action Requested: Request property tax refund for 2002. Recommendation: Approve total property tax refund of $333.36 Explanation: According to GS 105-296(j) the assessor must reinstate a property's present use classification when information is submitted that proves the property continues to qualify. It has been determined, from information submitted after removal from the use program, that this property could have continued to qualify and, therefore, a refund is appropriate. Reference: General Statute 105-.381(a)(1)b. An illegal tax. General Statute 105-296(j). Reinstatement to the present use program.