HomeMy WebLinkAboutAgenda - 03-06-2002 - 8a i
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 6, 2002
Action Agenda
Item No. 9-4
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 refund resolution related to four(4) request for property
tax refunds.
BACKGROUND: The Assessor's Office has received requests from four (4) 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 this change will result in a net reduction in revenue of
$5,427.56 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving four (4) property tax refund requests in accordance with N.C. General
Statute 105-381.
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3
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr:
Tract Nbr:
Account Nbr: 175703
Rate Code: 09
Name: Samuel Bell
&Dorothy M.
Address: 4910 Piney Creek Lane
Durham,NC
Action Requested: Request property tax refund for 2001.
Recommendation: Approve total property tax refund of$75.65
Explanation: A 1989 Mastercraft 19 foot boat was double listed by owner. Refund
requested on account# 175703.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
4
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr:
Tract Nbr:
Account Nbr: 235881
Rate Code: 08
Name: Sandra Spanos
Address: P.O. Box 2740
Durham,NC 27715
Action Requested: Request property tax refund for 2001.
Recommendation: Approve total property tax refund of$ 12.98
Explanation: 1971 singlewide mobile home, size 12 x 56,was listed and
double taxed. Request refund on bill number 2001102255.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
5
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 7.16..12
Tract Nbr: 732108
Account Nbr: 196825
Rate Code: 07
Name: Sadie Crabtree
c/o Denise Talton
Address: 4448 Hwy 49 North
Burlington,NC 27217
Action Requested: Request property tax refund for 1997-2001.
Recommendation: Approve total property tax refund of$51.30
Explanation: Old barn should not have been listed on this tract.
Should be listed on tract# 732110.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
6
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 7.114..151)
Tract Nbr: 743206
Account Nbr: 212936
Rate Code: 21
Name: Dreamy Hollow Apartments
Attn: Mike Disanto
Address: 40 East 69`h Street 4d'Floor
New York,NY 10021
Action Requested: Request property tax refimd for 2001.
Recommendation: Approve total property tax refixed of$ 5,287.63
Explanation: Value was adjusted by the N.C. Property Tax Commission
after appeal by owner.
Reference: General Statute 105-381(a)(1)b. A illegal tax.