HomeMy WebLinkAboutAgenda - 01-16-2002 - 8aORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 16, 2W2
Action Agenda
Item No. ?aO
SUBJECT: Property Tax Refunds
DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, ext. 2101
Resolution
Tax Refund Request TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 9684301
Durham 688-7331
Mebane 336-227.2031
PURPOSE: To consider adoption of refund resolution related to one (1) request for property
tax refund.
BACKGROUND: The Assessors Office has received a request horn one (1) taxpayer for
refund of property taxes paid in prior fiscal years. General Statute 105-381(b), 'Action of
Governing Body' provides that 'upon receiving a taxpayers 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 ehher 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 this change will result in a net reduction in revenue of
$565.47 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving one (1) property tax refund request In accordance wall N.C. General
Statute 105-381.
NORTH CAROLINA
ORM'GE COUNTY
HEFUNO USOLUTION(Approval)
Wberev, NmA Cero1W federal SWoWs 105.381 a,Lor 330,2(B) 0101861 the refund ofares
when the Broad IfCODUty COmntiedoff9 demmmes Nat a taxpayer applying far to reload her ev,IW
defedse m We fix rmbmed: vW
Wherez; Ne perpen@s listedin dub oftho another`Roplest for Probity Tax Befwdi' ben
been cued and Ne tax fare been collectd and
Whereas, ex to each of Ne wrpori,e 4etW in Ne Requnt for lrr, r Tex RNwds, Ne taxpayer
no, twely opplier w wrong for a rcfwd ofrare u®µrcd and bas pteenad avnlid defearm eto Ne ux
Smpo.W as mdlealed on the Rapnn for Property Tu Refodde.
NOW, THFBRFOR& If 158FbOLVED BY TEIE 8OARD OF CODNTY
COh SrS1ONEPF OF ORANGE COUNT TNAT therecmnmcnkd property nx,fild(l)ere
approved.
Upon modm ddy nude and senmtled. or, frroond tzoiaew was breed by Oe fallowmg
Aye": ciimti::m?a
Noe,
I, Bevedy A. elyNe, Cled to Ne Pavd of Cuttmlssioiera fw We Cwury df Olaogq NwN
Cuolwt DV XEREBY CFAIIFY thatthe foregoing hmbtvncveNlly copiedfiom Ne rtcoeded minulm
OfNe Board ofCOOwis'iwns for and Comely ata regular m¢ong of Send Ymed held on
sod retort havwg been mWe in the MWite dank of fare mmuces of real Bomd,
old I" a nee copy M w rte r of uid bmceedwya of old prod nr matee ad m, way on ore paevse of the
rts0linnn decnbaf w sand pmceed'mge.
WlyN Cg S my hoar and Necomwaft real of aid County, Nss. dayef
EGO].
Clerk w the proof
uffimmimwcem
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr:1.24..6
Treet Nbr. 160630
Accou tNbr: 232556
RateCodu 15
Name: Stephen W lahuson
&Aw T
Address: 4324 Gassy Rldgc Rd
Hillsborough, XC 2]2]8-88]5
Aetioo Reelmated. Pmperty tax remnd br 1999 and 2000
Recommendation: Approve
Explanatlom House taxM at 28W square fret aM should b< taxed at 2200
Square Gei Square Gat and value adjusted accordingly.
Reference'. Gcacral Statute 105-381(a)(pb. M illegal tax.