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Home My WebLink AboutAgenda - 06-27-2002 - 8c h 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 27, 2002 Action AgeFWa Item No. —G SUBJECT: Motor Vehicle Property Tax Refunds DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (YIN) No ATTACHMENT(S): INFORMATION CONTACT: Jo Roberson, Revenue Collector, ext. 2727 Resolution Refunds Data Spreadsheet 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 33 requests for motor vehicle 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 105-330.2(b) 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: Approval of these refund requests will result in a net reduction of $2564.16 to Orange County, the towns, and school and fire districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving 33 motor vehicle property tax refunds requested in accordance with N.C. General Statutes. k, 2 NORTH CAROLINA ORANGE COUNTY REFUND RESOLUTION(Approval) Whereas,North Carolina General Statutes 105-381 and/or 3301(B)allows for the refund of taxes when the Board of County Commissioners determines that a taxpayer applying for the refund 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 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 THE BOARD OF COUNTY CONOUSSIONERS 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,Beverly A.Blythe,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 Clerk to the Board of Commissioners BOCC REGISTERED MOTOR VEHICLE REPORT June 27, 2002 NAME & BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Brocious, Kenneth Appraisal Appeal 105.330.2(8) High Mileage and 2001138359 2001 22 8580 5505 -46.45 Damage Brocious, Kenneth 2001138360 2001 22 20,810 17,200 -55.55 Appraisal Appeal 105.330.2(B) Bill of Sale Byrd, Vicki 2001131516 2001 16 7,140 1 ,400 -50.4 Appraisal Appeal 105-330.2(8) Bill of Sale Cooper, Tierre 2001138929 2001 00 12,250 0 -104.25 Illegal Tax 105-381 (a)(1 )b. Change of County Denno, Kelly 2001132241 2001 08 6940 6940 -31 .4 Clerical Error 105-381(a)(1 ) a. Incorrect Rate Code Eevensen, Sandra 2001139513 2001 03 42950 3,300 -13.75 Appraisal Appeal 105-330.2(8) High Mileage Gillis, James 200126465 2001 07 71310 0 -78.83 Illegal Tax 105-381(a)(1 )b. Change of County Griffith, Brian 2001140026 2001 03 12,310 11 ,485 -6.89 Appraisal Appeal 105.330.2(6) High Mileage Harrison, David 2001140210 2001 22 1 ,330 500 -12.54 Appraisal Appeal 105.330.2(8) Damage Hartman, Brian 2001126783 2001 16 9,190 0 -82.3 Illegal Tax 105-381 (a)(1)b. Change of County Heart, Ebony 200186352 2001 22 7,190 0 -134.86 Illegal Tax 105-381 (a)(1)b. Double Billed Holliday, Roger 2001120689 2001 22 2,570 21570 -59.90 Illegal Tax 105-381(a)(1 )b. Active Duty Military Holliday, Roger 2001140425 2001 22 15,240 153240 -250.27 Illegal Tax 105-381(a)(1 )b. Active Duty Military Jaoui, Mohammed Appraisal Appeal 105.330.2(8) High Mileage and 2001140861 2001 22 4o4501 21290 -32.64 IDamage Kubik, Richard Appraisal Appeal 105.330.2(B) Bill of Sale - Utility 2001134278 1 2001 10 97540 500 -76.29 Trailer Incorrectly Priced as a Travel Trailer W May 20, 2002 thru June 6, 2002 BOCC REGISTERED MOTOR VEHICLE REPORT June 27, 2002 NAME & BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Kuhn, Michael 2001141040 2001 10 11660 848 -6.85 Appraisal Appeal 105.330.2(B) Damage Lehr, Karesi 2001141171 2001 21 3,800 21150 -27.46 Appraisal Appeal 105.330.2(8) High Mileage Lilly Alton 2001141215 2001 22 11 ,240 11240 -84.91 Illegal Tax 105-381 (a)(1 )b. Active Duty Military Mackawa, Eisuke 2001141359 1 2001 22 1 15630 0 -256.17 illegal Tax 105-381 (a)(1)b. Double Billed Macklin, Robin 2001121585 2001 22 12,430 0 212.98 Illegal Tax 105-381 (a)(1 )b. Change of County McDevitt, Gary 2001141561 2001 09 10760 9360 -11 .88 Appraisal Appeal 105.3302(B) High Mileage McLeod, Jo Ann 200179577 2001 22 113180 0 -225.58 Illegal Tax 105-381 (a)(1)b. Change of County Muehleisen William 2001141894 1 2001 23 1 59210 39830 -19.39 Appraisal Appeal 105.330.2(B) High Mileage O'Connell, Joan 2001142046 2001 21 13,100 130100 -15.02 Clerical Error 105-381 (a) (1) a. Incorrect Rate Peterson, Ronald 2001142289 2001 23 9,170 0 -138.84 Illegal Tax 105-381 (a)(1 )b. Change of County Rose, Steven 2001136074 2001 21 6,420 5,570 -14.15 Appraisal Appeal 105-330.2(B) High Mileage Rosenmen, Maryanne 2001142714 2001 07 131020 0 -137.62 Illegal Tax 105-381 (a)(1)b. Double Billed Shambley, Linda 200115288 2001 00 19960 1960 -22.02 Clerical Error 105-381(a)(1 ) a. Incorrect Rate Code Shambley, Linda 200181205 2001 00 880 1 880 -15.38 Clerical Error 105-381(a)(1 ) a. Incorrect Rate Code May 20, 2002 thru June 6, 2002 4� BOCC REGISTERED MOTOR VEHICLE REPORT June 27, 2002 NAME & BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Tapco, Inc. 200190386 2001 00 31530 0 -31 .74 Illegal Tax 105-381 (a)(1 )b. Change of County UNC Subway 2001137023 2001 22 91650 81100 -23.42 Appraisal Appeal 105330.2(6) High Mileage Vernon, Alison 2001123913 2001 22 13,200 0 -108.04 Clerical Error 105-381 (a) (1 ) a. Incorrect Rate . Zhao, Yun 2001144314 2001 22 10,350 22 -176.39 Illegal Tax 105-381 (a)(1 )b. Change of County -2564.16 May 20, 2002 thru June 6, 2002 LA