HomeMy WebLinkAboutAgenda - 08-19-2003-8eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 19, 2003
Action Agen a
Item No. - ~
SUBJECT: Property Tax Refunds
DEPARTMENT: Assessor's Office
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Tax Refund Requests
INFORMATION CONTACT:
John Smith, ext. 2101
TELEPHONE NUMBERS:
Hillsborough
Chapel Hill
Durham
Mebane
732-8181
968-4501
688-7331
336-227-2031
PURPOSE: To consider adoption of a refund resolution related to four (4) requests for property
tax refund.
BACKGROUND: The Assessor's Office has received four 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
$4,470.54 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving a property tax refund request 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:
Tract Nbr:
Account Nbr: 81924
Rate Code: 03
Name: Kamtec Inc
Address: 600 Mattress Factory Rd
Mebane, NC 27302
Action Requested: Request property tax refund for 2001 & 2002.
Recommendation: Approve total property tax refund of $ 2,659.96
Explanation: Kamtec, Inc. listed business personal property that was leased from
CCB for 2001 and 2002. CCB listed and paid property taxes on the same equipment
for both years. Asset was aMori- Seiki CNC turning center appraised for $149,999 for
2002 and $164,633 for 2001. CCB was billed correctly. Kamtec, Inc is requesting a
refund.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
4
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr:
Tract Nbr:
Account Nbr: 43318
Rate Code: 21
Name: CCB & Trust Co.
Leasing Department
Address: PO Box 3538
Durham, NC 27702-3538
Action Requested: Request property tax refund for 2002.
Recommendation: Approve total property tax refund of $ 1,017.39
Explanation: CCB listed personal property leased to Green Clean LLC. Originally
billed for $66,215 but should have been billed for $6,621.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
5
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 7.106.A.1
Tract Nbr: 702339
Account Nbr: 252094
Rate Code: 21
Name: John T. Montavon
Address: 200 Westview Dr.
Carrboro, NC 27510
Action Requested: Request property tax refund for 2002.
Recommendation: Approve total property tax refund of $ 311.12
Explanation: Value reduced by appeal to Property Tax Commission.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
6
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 2.36..15B
Tract Nbr: 252634
Account Nbr: 254665
Rate Code: 00
Name: Brenda R. Akers
Address: 4034 Millstone Rd.
Hurdle Mills, NC 27541
Action Requested: Request property tax refund for 1998, 1999, 2000, & 2001.
Recommendation: Approve total property tax refund of $ 482.07
Explanation: Request for refund for years 1998, 1999, 2000, and 2001 on Tract
#252634. Refund due to incorrect measurements of home resulting in an illegal tax.
Reference: General Statute 105-381(a)(1)b. An illegal tax.