The URL can be used to link to this page

Home My WebLink AboutAgenda - 06-04-2002 - 8d t ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 4, 2002 Action Agenda Item No. SUBJECT: Property Tax Refunds DEPARTMENT: Assessors Office PUBLIC HEARING: (YIN) No.J ATTACHMENT(S): INFORMATION CONTACT: John Smith.eA 2101 Resolution Tax Refund Requests TELEPHONE NUMBERS: Hillsbcrough 7324181 Chapel Hill 9684501 Durham 668-7331 Mebane 336.227-2031 PURPOSE: To consider adoption of refund resolution related b three (3) requests for property tax refunds. BACKGROUND: The Assessors Office has received requests from three (3) taxpayers for refund of property taxes paid In prior fiscal years. General Statute 105381(b), 'Action of Goveming Body provil that '.upori 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 detennine 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 instance for the current and four previous fiscal years. FINANCIAL IMPACT: Approval of this change will result In a net reduction in revenue of $8.373.74 to the County, municipalities, and special districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving three (3) property lax refund requests in accordance with N.C. General Statute 10&381 x NORM CAROLINA OI NGE COUNTY REFU NB RESOLUTION<Appri Whereas.North Carol um Oeusil9em¢s 105 lAl either 330,2(B)allows rot he refund Mane when the BoefdofCOwly Conmiasioam detenrdves tat a 4ixpay rapply ng for hhemfmd b,,,,,Id deleex Mahe mz inWUwd;and WE<revrrahe psope[tes liehtl in eacho[hheetlechM"Rryaeat far property Taz Refimffi"hae Mm nixed and Do Dx has been torqued aM Whereas,as W earth of(Ie Reporter;liOd wine Request for Property Tax Bernina,the taxpyer has family applidm wrtivg for a refired ofthe our ant and has pteemtd n wilid dense to for imposed as mdieated an YU Request for Paramour Tax Refund,. NOW, IT IS RESOLVER BY TRY BOARD OF COUNTY COMMISSIOaNOMOF ORANGE COUNTY THAT the r,e mmmded property ma m1odha)rte appmeed Opoo motiao&Iy mWe red seconded,Or foosp g nmlubm wen pound by the follawmg sure,. AI>: crmdenroeere Nona. I,Beverly A.Blyth ,Clark w the BOaA of CY,,,,00veta for me Choi OfOravge,North Cssolwq DO HEREBY CERTIFY Rot We finegolna has base COMA ly copied from the recnrden mio tas Of no Board of COtm mmionere fm said Cowry at a regu6v n¢etiug of wed Board held on . ,aaid2amd Mving been made in We Minute Lark of the nations of said Board and is a nun cagy of an mash of and proceedings of ,l Board war mhtes m my way to We passage OfNe resobsurn disci is sand pmammai . WITNESS my Out at We corporate wl or and Ceuory.WU day of 2013. Clark to are Board of Coeminnwers 1 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 7.12GM..129 Tractl r: 763442 Account Nbr: 24x587 Rate Code, 22 Tame: WRG,Inc. Address: 308 Glade Scree[ Chapel MI,NC 27516 Adieu Requeated:Request pmpertY tax mfmel for 2001. Rmommcudntion: Approve total property tax refutW of$1,491 u7 Explanation: WFIG,1m is$builder. This house,locvted az 308 Clede Scree[was under onstructian in 2001. New house horW A 100%mmplac on 01/01101. Should have hem a 55%winplotc. Valuation changed Gom$295,256 (100/,complete)b$196,535 (55%on house, 100%for larrih. Reference: General Statute 105-381(a)(I)b. Aillegal her. 4 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 7.46.B.1 TraciNbr: 701360 Account Nbr: 76684 Rate Code: 22 Name: Couch Oxford Associates Limited Partnership do Multipoinr Address: 7537 E.McDonald Dirvc Scottsdale,AZ 85250.6062 Action Requested Request property tax refind for.2001. Recommendation: Approve total property mix related of$1546.07 Expiaaatlon: N C Property,Tax Commission Decision. This is Sumsmne Apartments lowraed off Ent Ftaohlim Shcel,beMem Elliot Rd.and Esles Drive. The 20!11 value of these apartments was appear ro the Property Tax Commission The value was adjusted agar additional income and market data was submitted aid raviewed. Value has been adjusted from$13,501,863 to 513,401,863. Reference: Generel Statute 105-290(6)3). Propevy Tax Commission decision 5 REQUEST FOR PROPERTY TAX REFUND Map Nbr. 4.42.8.313 Tractnr 439422 Account Nbr: 138136 Rate Code: 23 Name: Gateway Oxford Associates cc Oxford Management Co. fnw Address: 9200C Wisconsin Ave, ll"Floor Bethesda,MD 20814 Action Requested:Request pmpw tax refend 6r 2001. Recommendation: Appmve total property tax refund of$5,336.00 Explanation: N.C.E[owW Tax Commusmn decided This is Gateway Apameents,located off Highway 86 in Hillsborough. The 2001 value of these apaNnmts was appealed to Property Tax Commission. Valuation was adjusted after additional income and market data was submitted and reviewed. Value has been adjusted fmm$3,484,1]5 W$2,116,000. Reference: Geneml Statute 105-290(6)(3), Pmpetiy Tax Commission decision.