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HomeMy WebLinkAboutAgenda - 06-17-2003-8dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 17, 2003 Action Agenda Item No. $-d SUBJECT• Property Tax Refunds DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: John Smith, ext. 2101 Resolution Tax Refund Requests 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 two (2) requests for property tax refund. BACKGROUND: The Assessor's Office has received two requests from 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. FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of $2,413.41 to the County, municipalities, and special districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving two property tax refund requests in accordance with N.C. General Statute 105-381. 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 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, Donna Baker, 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 2003. Clerk to the Board of Commissioners 3 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 7.126M..730 Tract Nbr: 763443 Account Nbr: 249773 Rate Code: 22 Name: Dale Scott & Robbins Poole Address: 310 Glade St. Chapel Hill, NC 27516-8395 Action Requested: Request property tax refund for 2001. Recommendation: Approve total property tax refund of $2,096.07 Explanation: Property taxed at 70% complete for O1/Ol/O1, should have been taxed at 10% complete (foundation only). Reference: General Statute 105-381(a)(1)b. An illegal tax. 4 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 4.47.C.8B Tract Nbr: 443283 Account Nbr: 161326 Rate Code: 00 Name: Allen Addison & Sally Address: PO Box 727 Hillsborough, NC 27278-0727 Action Requested: Request property tax refund for 2002. Recommendation: Approve total property tax refund of $ 317.34 Explanation: Land was taxed at market value but should have been taxed at use value. Reference: General Statute 105-381(a)(1)b. A clerical error.