HomeMy WebLinkAboutAgenda - 03-06-2002 - 8b . 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 6, 2002
Action A
Item No.
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Jo Roberson, Revenue Collector, ext.
2727
Resolution
Motor Vehicle Tax Refund Requests TELEPHONE NUMBERS:
Refund Data Spreadsheet Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a refund resolution related to four requests for property tax
refunds.
BACKGROUND: 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".
For classified motor vehicles, GS 105-330(8) allows for a full or partial refund when a tax has
been paid and pending appeal is decided in the owner's favor.
FINANCIAL IMPACT: Approving these refund requests will result in refunds amounting to
$246.26.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving four property tax refund requests in accordance with N.C. General Statute
105-381, and/or G.S. 105-330.2(B).
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3
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr:NA
Acct Numbers: G65020
Rate Code: 22
Date: February 12,2002
Name: Hazen,Thomas Lee
Address: 124 Stoneridge Drive
Chapel Hill,N.C.27514-9772
VIN Nbr: WBAAD2317ED28015
Action Requested: Property tax refund for year of 1999
Recommendation: Approve refund for$53.88
Explanation: Refund due to incorrect rate code.
Reference: General Statute 105-3 81(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
A
4
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H75418
Rate Code: 22
Date: February 12,2002
Name: Hazen,Thomas Lee
Address: 124 Stoneridge Drive
Chapel Hill,N.C.27514-9772
VIN Nbr: WBAAD2317ED28015
Action Requested: Property tax refund for year of 2000
Recommendation: Approve refund for$51.43
Explanation: Refund due to incorrect rate code.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
m
VEHICLE TAX REFUNDS BY DISTRICT
February 12,2002
I
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lCounty Chapel Hill ICH School Hillsboro South Orange Eno Orange Fire New Hope Fire So Triangle Fire Little River Fire Hillsborou h Veh CH Veh Fee JINTEREST REFUND
Hazen,T-98 -47.77 4.57 -15.001 58.20
Hazen,T-119 -42.79 3.91 -15.00 53.88
Hazen,T-00 -34.74 3.31 -20.00 51.43
Moom,J. -78.68 6.47 -10.00 -0.54 82.75
TOTALS 0500 -125.30 0.00 -78.681 0.001 6.471 0.00J 11.79L 0.00 -10.00 -50.00 -0.541 246.26
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