HomeMy WebLinkAboutAgenda - 01-21-2003-8cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 21, 2003
Action Agenda
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
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 57 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
$4,512.74 to Orange County, the towns, and school and fire districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving 57 motor vehicle property tax refunds requested in accordance with N.C.
General Statutes.
NORTH CAROLINA
ORANGE COUNTY
2
REFUND RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(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
COMMISSIONERS 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
LPL
a
w
w
w
J
V
W
LL
O
F-
0
W
w
LLI
H
U)
W
w
V
V
O
m
M
0
N
r
N
m
0
C
cc
7
Z co rn 0) rn m 0) rn rn rn
W y
:3
co
CD
m
a)
ca
a)
co
a? co
i
a)
a)
CD
a) cu
?
i
cn a) co w U
(/? O L L L
O L
O 7
0 C
0) L
_o L
CD p L
_0) p O
c
=
=
2
a)
2
2
2
co
m
2
m _
co
Q
Q
co
m
m
m
m
m
m
co
co
co
co
co
N N N N Q N N N N N N N N
O T O m O O -0 O O O O O O O O
O N
M ^ N
M ^
T N
M N
M
T N
M N
M N
M N
M N
M N
M N
M N
M
LL
Cp
Ln
Ln
(u
Lo
LLB
LO
LO
U')
U')
LO
U')
Z O
T M O
T O
T O
T O
T O
T O
T O
T O
T O
T O
T O
T
O
N
N
a) U')
p
n3
a) 00
M
m
a)
m
(1) w
M
N
(1)
m
(1)
az
a)
co
(1)
ca
a)
m
a)
ca
a)
ca
(1)
Q CL T
L a Ln
C) a a In
O a a a a a a a a
W a
a
° a
a
X a
Q a
a
X a
Q a
Q a
a a
Q a
a a
Q a
Q a
Q
5 w m ca m m m 76 m m 75- -5 m m cu
t_n fa N_ t_n U) f_n t_n Co fn 0) (n (_n Cl)
ca
L _U m
L
cu co
L co
L
N ca
L co
L ca
L co
L m
L co
L as
L co
L
a
a L a
a rn
a) a
a a
a o
(1) a
a a
a a
a a
a a
a a
a a
a a
a
a U a = a a = a a Q Q a a a Q
J
V (,?
Q
M M
V: 00
CO N
I? O
0 O
co
ti N
00 00
'1: 00
T O
O LO
LQ rY
N
Z
a
Q
N
ti T
U-) LO
M L6
T
?, r-
T O
00 N
" O
CO CA
C
Z
D
W W
A
O
O
Lr)
O
N
O
O
r
O
C)
N
(0
Co
(
O
LO
J M O M O M p Lf) 0 LL)
L M N
J ; T M OT C ° CD Co Cfl C'7 OT r-
Q
J
Q W
Z C) CO0 _o O
0 pro O rn 00 o
LO O
(D - O rn rn OD
J O O CO 0
0 T O T N CO O Ln 4 C' O T
Q N Cfl
T Ln 't
T vi m
N T
T CO 0 T
T CO r
T C?
r O
T
O
LU W
LL O
V M
N CO
N N
N T
0 It
0 N
N T
N M
N M
0 O
T N
N N
N T
N r
N r
N
_Z
Q N
O N
O N
O N
O N
O N
O N
O N
O N
O N
O N
O N
O N
O N
O N
O
J W
J O
N O
N O
N O
N O
N O
N O
N O
N o
N o
N O
N o
N o
N O
N o
N
m
Cd W
co
c ca
O D
N U)
'0 L
"O
J W
W
m
J
C)
?
It 0 't
7 U') U T
C CV r
O .>_ fl-
Ln - rti
LL p 2 m
LO
- O O
T M 7
't
U
cu "t
w
?-'
0-
O
0 r-
0
M
N
?
m 00
a) OC)
'I- ca >+T
C CD
3 O M
Lo
N CO ?Ln
cif 00 2
LO aD
vi CO N ?
CO
E cu ?
CO
N 0)
(0 a)?
L
m
U
O ti M
Co
L s ti
Q
Z CA O 0) U a) CO rn O CO O CA CO t T 60) Y CO 0) rn m m
m N f0 CA O (A
Z O O a O L C O O O 0 O o C) ?O cn C>
O O 0 C)
O L O O O O O O O O O 0 C)
C O
Q N Q N Q Y N Q Q N co N CO N m N co N CO N U 2 N U N 0 N O N 0 N LU ca N
N
O
C)
N
M
N
?C
C
N
U
N
.c
yr
C \i
0
N
a)
Q)
U
N
n
1.?
a
w
w
W
J
V
w
N>
I.L
O
H
O
w
w
H
cr)
0
V
V
O
m
M
0
0
N
T-
N
c
H
Z co a)
rn m
6 0 -a
i (1) co m m
W
cu
ix
m s
w
W 0)
(a 0)
cu
2
L) t
m
a)
(/? L
L L O
_
L O L O L O
L
L
C 2 T
1 O ED
Q M
W /y
??
W W W W
cu IO
^ N N N N N ^
C) C) 0 -0
0 Cal
\/ C14 -ca, N 04 04
U. r
00
(0
?? 1
LO
O r
co 1
U-)
O T
O I1
V !
O 1
l0
O 1
LO
O
N
`-'
co r
00
Z M
r M
r M
r
T
T M M
O ,
0 00
M 00
1
03 ,
p
03 ,
p
N -
(a -
co
00
C`
1
LO
O
1
LO
O
N L Q Q Q L Q L Q Q CD (1)
Q co
0 _
L _
L
W OL
L T r Q OL Q OL C Q Q E r O O
w X
m X
m
w
w X
m
w
w
!n (0 N m U U M L F- 75 5
_U N co _U (v U_ cu m m
cu
m U U
L Cn
m
a? Q
Q L Q
Q L
a) Q
Q Q
Q Q Q
Q a)
a) L L
U = = Q U Q U Q Q Q w = U U
Q
V
V N
M m
M
O O
co
co O
co
O
N rl-
to r
r (O
00
Z a (6 r r 4 O LO
O 0 (0
' m
a O O 00 N In 00 r N r O U
) co
Z
'
1 r
1 r
1 r
I
1
I
1
CV r
1 r
1
LL
D
W W
co > (0 ti M O
J O O O 0
co O On O N
(Y) T
i N O O O
-? J ; ° cl C\
a
J
W
Z O
N
r- o
O 0
(O 0
r o
co O
O
N o
(n 0
N 0
I-
J O
N N 00 ? cl! r O (O
(D M O In r
a
N 00 (fl
N 1-
r LO
t-
r N
M M
r r
r N
N r
N
`
O
W W
O M N N M N r N r N N N It It
LL
V N N N Q N N N N N N N O O
Z N 1- 1-- N N N N N N N N O r
a O O O O O O O O O O O O O
J W 0 O OA O o O O O O O O O O
J
m N r r N N N N N N N N N N
f
)
o
to
(n
c "t
c
>,
(D s
3
W J W
0
O
O 00
O
O 0)
O
J 1-
cu Lo
M N
-0 M
W N
? 1'-
0U')
L O
O
(0 0
(p ?-
J
04
U
U y T
_ O
L O
W r
O
LO
?
ti
O
C N
<
N
0 )
0) cu
(00
-
?
CU 0
?
? ?
V ?
0
0
?
CD
04
0
10(
a
(0 NIA "
L r 0)
y- L00 >
rn
(nM
a)rn
EO
O 0
0
?rn 0
0
2rn
UN
0 >,
i a)00 )
? >,
(n a)00
Z Z 3 r o '
rn N
?rn ?o o o - ?o o o Qo ° Z° ? Zo
(
u
0) (
O
C: ` ? V 0 ca
? y -
o
co
WN W -i
-iW?
WN
U-N
U-N
LL04
N
U' CR
0CR
0N
C?2N
U' 2N
N
O
O
N
c?
N
?C
C
U
L,
L
yr
N
O
O
N
N
-0
E
N
U
m
r,
Li.
o.
w
W
J
U
w
O
H
O
w
w
U)
w
w
?
V
V
O
m
m
O
O
N
V
N
15 0)
W y (a co ? w m 0)
cu cu
a) a)
0 a) m o
c o
c a)
U) o a
a) o o CD LO LO a) 0) U U Q)
c c = c c = 2 -2:, 2
Q
m
m
m
cu
m
-
m O O
m
C14 04
U
U N
o o o o o o
O M M cu cu N cu cu N r N r r N
U.
Z U')
O
r L6
O
r 00
M Oro
M 6
O
r ao
M ao
M L(l)
O
r ca LO
r c0 co LO
O
r
N
(0
(0 '
U')
O
LO
O
c0
Lf)
O
Lf)
O
co 00
M
(0 co
M co
M
m
Q m
Q r
L r
L a)
CL r
L r
L m
Q L6
O (1)
OL U')
O LO
O a)
Q
W CL
Q OL
Q 0 0-
?l 0 0-
?l r <'
`l r r
L L L L X X
cu X
cu
y v7 aS c0 D Fu m H y H H N
03 cu U U ca U U co cu N N
Q Q a) a) a a) a) a a°i a a°'i aoi Q
Q Q U U Q U U Q = Q = = Q
J
Q
U N
I- CD
CD co O 0O co O
CD M U-) N U')
co
Z a
Q 00
N N tc)
r
O
co
r`
cn
00
i o
r-
O
M
I-
co
rn
i
Z
z r M
LL
D
W
V> > =
N
rl-
U _
M
CD
M
?
J r Cl O O N O O OO O N N 04 04
r
>
°
a
J
Qw
Z
O
O
O 0
0
LO
r%-
N
O
CY)
co
M
O
00
J - ? v ? ao o rl v_ ao N U? 0
0
Q
A/ M
r L r O
r N
N r
N r
r r
N r
r M
r
>
O
W W
G
Q
O
a/ V M
N c0
r
O
0
0
N
N
0
0
0
0
N
N
N
N
r
N
M
N
M
N
N
N
Z
J Q N
O N
O r
O N
o N
o O
O r
O N
O N
O N
O N
O N
O N
O
o O O O o O O O O O o o O
J}
m N N N N N N N N N N N N N
o6 C L
od
W
W J
cn
> LO
C3
O
ce)
V)
p
1--
a) 00 cu
C14
co
coo O
E 0)
cA==
0)00
i
0)0)
It
m
C cM
M
03 O N
-0 O M co
M Oap
U O a) V'
00
L Ca
cn Cw
t
O -M
O O O
J C: X: LO
Q O Co 00
L r- M00
r r- c 'IT
O 00
c
Zm= 00
0) C-0 C00 F)
cu
M O r
Nr _ = C r-
0 N 01
U > r`
m > O O
? U O
a0 O co r co r
N y r
N
Z F- N
060 N
C
0'a0 O OO O
3
O N
NO 00
U) -
U)
O C4
O 4 04
cn
m FN 4)
O NN
-0 C)
I04
=0N
04 c
0
2JN
JN LL0
J04 LL
J04
J04
O -O
2fnN O
Z04 NO
dN N
a- N a
) 70
dcnN
N
O
O
N
M
QJ
?c
C
N
U
N
L
N
O
O
r
a)
N
U
N
a
w
u.l
J
C)
W
O
H
0
W
u.l
U)
CND
I.I.
C)
0
0
m
m
0
0
N
T-
N
C
m °
LU a) (
v m 0)
C cM CD
C
G c U
`I
L
C:
co
C:
L (B
N U U
'A
O / 1
O L
U =
0) O
L
V -C
O /?
V O L
U L
U
2 >+ 2 c 2 j,
C 2 j, -
m c c
Q m p m m d M 2 p m p co co Cd v
N
U
N
N
N
0
U
N
U
N
N ^
O O O O -6 O -6 O O
O M r M M M r r M r M M co cu
Z
U')
O
r
co
LO
O
r
LO
O
r r
M
U)
O
r
:6
Cal
Lo'
O
r
cu
U')
O
r
LO
O
r r
M r
Cl)
0
00
M
d
0 i
U)
p -
(0 00
M co
M
p 00
M -
03
N I
LO
O i
LO
O
O
a (C)
O
a
a r
L
O (n
O (n
O
a (n
O O)
a O
a r
L r
L
W Q X Q Q a Q Q X Q Q o 0
Fu ca ca ca w x
ca x -(? cu w w
Cl) H O y N N F- y F- U U 75 N
(a m ( U (a M co L (a U U
a rn a
CL a
CL L a
a O)
0 O
a) a a O L L
Q Q Q U Q Q Q Q U U
J
Q H
V V ti r N N O - M 000
a OR O
O CY) r O
r
Q (O
r CN
(f) r
N r
N CV
r L 0
co
i
L M
r
r if )
Z
LL
D
W W
co > (O O (O
N o
0 O O
M 0 o
? O
° O
J N o E
O 0
_ ° ° ° (
D o °
y v_ 0 0 0
J; rl N O M O ti c N
Q
J
Q W
O
O O O
't O
J N O r It 000 O00 0 "T C) ° ? M N
O N r O _
O CA (
D h I?i CY) M O
r r
0
W W
0
O
V O
r N
N CD
r
O r
N
M
N
O
O
M
O
N
N
O
U
O
O
N
N
N
N
O
Z
J Q N
O N
O N
O N
O N
O N
O N
O N
O N
C) N
O N
O N
O N
O r
O
J} o
N O
N O
N O
N O
N O
N O
N O
N O
N O
N O
N O
N O
N C)
N
m
- -
-
---
W a
C: 7a)
cu Co
c
c
CU
a?
E
-a
-
?
a) c
0) cu
W J
J m >O (D
> r U
M M
0 (D r
t co jj N
O Q
M N
?
0) C co
O N -a
(-
D) M
M -C r
U ti 0
O h N
Q co
03
r r--
l(7 r
N U r
N 0
O N r-
U) N N
Q O co
0 N
M (n m
O _ r
O (A
It 0
L r
Q m O ' ti c O ?0 0 N O
O 'C O) r 0) r Q) c 00 O r ` 01 E D) O O
O
Z Z O O co O 00 - w 0 O U O O O O j O ? O m O 0 3 O _ O _
C_ O O
d N N N Q N fn N (n N (0 N (n N _
(n N (n N >>
> N >>
> W N >>
> N >
> o N
N
O
O
N
M
N
E
N
U
N
L
L
C \f
O
N
L
N
U
a)
0
LI
a
W
w
W
J
V
W
LL
O
H
O
W
w
LLI
F
W
w
V
0
0
m
M
O
O
N
N
C
H
Z a?
io
W 7a
U
N N
u) O o
C
? m
Q m f0
Q O
fC r
U.
z LO
O
r co
M
O
Q LO
O
Q
w
Q L
°
L
'a w
N
(L
U
OL
Q
L
J
Q H- v
U U
Z
Q r--
Cp (0
LQ
N
r
Q
Z r
N "t
N L
LL
D
W W
N J
0
5
J cc
N o
;
Q
J
Q W
Z ao
o (D
J C'!
Q
LL
/ rn
N LO
r
O
W W
Q p
a/ U o N
Z
i Q 04
o C14
0
-
J }
m 0
N 0
N
Cd ca
W J m o
CY) N
Q m uiO
r
}?
Z Z o o (a 0 04
o
>
> N X N
N
O
O
N
r
M
E
N
U
N
L
N
O
O
N
r
N
U
0