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HomeMy WebLinkAboutAgenda - 04-01-2003-8cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: April 1, 2003 Action Agen a Item No. SUBJECT: Property Tax Refunds and Reimbursement of Costs (Childers vs. Orange County) DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Resolution Tax Refund Requests INFORMATION CONTACT: John Smith, ext. 2101 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 three (3) requests for property tax refund. BACKGROUND: The Assessor's Office has received requests from three (3) 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. It should be noted that one of the three refunds is in order owing to summary judgement issued in the case of Childers vs. Orange County, which involved a question of tax situs related to the uncertain location of the Orange-Alamance boundary line. In .addition to the statutorily calculated tax refund, Mr. and Mrs. Childers are entitled to reimbursement of their reasonable costs associated with the court action. FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of $14,189.51 to the County, municipalities, and special districts and reimbursement of costs in the amount of $209.72. 2 RECOMMENDATION(S): The Manager recommends that the Board: 1) approve the attached resolution approving three (3) property tax refund requests in accordance with N.C. General Statute 105-381; 2) approve paying Peter and Victoria Childers $209.72 costs of the Childers vs. Orange County civil action. 2a NORTH CAROLINA ORANGE COUNTY 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 the tax has been collected: 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 COMII~SSIONERS 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, Donna Baker, Clerk to the Boazd of Commissioners for the County of Orange, North Cazolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the Boazd of Commissioners for said County at a regulaz meeting of said Boazd held on said record having been made in the Minute Book of the minutes of said Boazd, 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 2003. Clerk to the Boazd of Commissioners 3 ~QuEST FOR PROPERTY TAX REFi.JND Map Nbr: Tract Nbr: Account Nbr: 2002265241 Rate Code: 22 Name: Centura Bank Leasing Address: P.O. Box 500 Rocky Mount, NC 27802 Action Requested: Request property tax refund for 2002. Recommendation: Approve total property tax refund of $801.09 Explanation: Centura Bank listed business personal property leased to University Inn Associates with a cost of $12,925. Was billed on a value of $57,455. Should have been billed on 51% of cost, which was $6,592. (A transcription error that resulted in an illegal tax.) Reference: General Statute 105-381(a)(1)b. An illegal tax. 4 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 2.40..16 Tract Nbr: 246021 Account Nbr: 197298 Rate Code: 03 Name: Gracie B. Webb Address: 5320 Governor Scott Rd. Cedar Grove, NC 27231-9744 Action Requested: Request property tax refund for 2002. Recommendation: Approve total property tax refund of $259.27 Explanation: Request refund for account # 197298, tract # 246021. Should have received homestead exemption for the year of 2002. Missed in error. (Transcription error -clerical error) Reference: General Statute 105-381(a)(1)a. A clerical error. 5 REQUEST FOR PROPERTY TAX REFUND Map Nbr:6.24..14J Tract Nbr: 652002 Account Nbr: 209907 Rate Code: O1 Name: Victoria Lee Childers Address: 8718 Morrow Mill Rd. Mebane, NC 27302 Action Requested: Request property tax refund for 1996 - 2002. Recommendation: Approve total property tax refund of $13,129.15 Explanation: Request refund on tract #652002 for years 1996 - 2002 inclusive, Due to Summary Judgement # 02-CVS-1434 granting situs from Orange County to Alamance County. Reference: General Statute 105-381(a)(1)b. An illegal tax.