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Home My WebLink AboutAgenda - 09-17-2002 - 8d R 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 17, 2002 Action Age da Item No. n 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 9684501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider adoption of a refund resolution related to 63 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 $4,590.61 to Orange County, the towns, and school and fire districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving 63 motor vehicle property tax refunds requested in accordance with N.C. General Statutes. y 2 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 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: I 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 REPO_ RT September 17, 2002 NAME & ADJUSTED BILL BILLING RATE ORIGINAL Levy FINANCIAL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Albin, Arthur 200218046 2002 21 7,470 61466 -16.70 Appraisal Appeal 105-330.2(8) High Mileage Arble, Zachary 20029878 2002 21 41790 21090 -44.93 illegal Tax 105-381 (a)(1)b. Ashley, Stephen Appraisal Appeal 105-330.2(B) DMV has given 2002300021 12002 03 40,750 0 -339.65 vehicle a rebuilt status thus value is lower. Ashley, Stephen 2002300022 2002 03 56,810 0 -529.47 Appraisal Appeal 105-330.2(B) Price Paid Ashley, Stephen 2002300023 1 2002 03 500660 0 -480.77 Illegal Tax 105-381 (a)(1)b. Ashley, Stephen 2002300024 2002 03 46,000 0 -441 .14 illegal Tax 105-381 (a)(1 )b. County change Beisner, Ralph 200218461 2002 21 14,420 0 -259.92 Illegal Tax 105-381 (a)(1)b. Billed temp tag in error Branson, Judy : 200210349 2002 04 4,450 2,800 -17.90 Appraisal Appeal 105-330.2(B) High Mileage Bridges, .lean 20022998 2002 10 61850 4,575 -19.20 Appraisal Appeal 105-330.2(B) High Mileage Burton, Christopher 200184037 2001 00 1 6,900 0 -62.97 Appraisal Appeal 105-330.2(B) Repair Estimate Carr, Joshua Appraisal Appeal 105-330.2(6) Utility Trailer Priced 200210662 2002 22 2,580 0 -58.98 Incorrectly as Travel Trailer Conger, Ford 200219451 2002 00 2,660 11397 -10.74 Appraisal Appeal 1W330.2(113) High Mileage Corkill, Bertram 200219508 2002 09 159920 12,595 -28.23 Illegal Tax 105-381 (a)(1)b. Dean-James, Paula 200219780 1 2002 1 16 1 7,760 1 5,485 1 -19.98 jAppralsal Appeal 105-330.2(B) High Mileage w August 1 , 2002 thru August 30, 2002 BOCC REGISTERED MOTOR VEHICLE REPORT September 17, 2002 NAME & ADJUSTED BILL BILLING RATE ORIGINAL Levy FINANCIAL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Dessie,Ezana 2001139232 2001 7 73270 0 -78.96 Appraisal Appeal 105-330.2(B) Devine, John Clerical Error 105-381 (a) (1 ) a.(Incorrect rate) 200219831 2002 22 5,450 47300 -17.37 Dye, Judith 200211472 2002 22 6,140 5,526 -9.32 Appraisal Appeal 105-330.2(B) High Mileage East, Kent 200220049 2002 22 2,140 0 -52.34 Illegal Tax 10&381 (a)(1)b. Active Duty Military Emerson, Richard 200220131 2002 03 21 ,220 19,570 -13.75 Illegal Tax 105-381 (a)(1 )b. County change Evans, Francis 20024245 2002 03 4,910 10800 -25.93 Illegal Tax 105-381 (a)(1 )b. Billed temp tag in error Fisher Jennifer Sunshine Appraisal Appeal 105-330.2(B) High Mileage and 2001132700 2001 22 1 970 0 -35.18 Repair Estimate. Frances, Christian Illegal Tax 105-381 (a)(1 )b. Billed collection order in 20024490 2002 17 5,180 0 -53.51 error. Haines, Dennis Illegal Tax 105-381 (a)(1 )b. Billed collection order in 200220903 2002 21 119840 0 -217.00 error. Haines, Dennis Illegal Tax 105-381 (a)(1)b. Billed collection order in 200220904 2002 21 4,610 0 -100.03 error. Harrison, Deloris Illegal Tax 105-381 (a)(1)b. Billed collection order in 2001140211 2001 22 117010 0 -213.00 error. Hoffman, Carl 200221268 2002 22 400 0 -6.05 Appraisal Appeal 105-330.2(B)Damaged Report Huang, Tao 200221429 2002 21 49230 1 2,355 31 .18 Illegal Tax 105-381 (a)(1)b. County change Jeremiah, Douglas Appraisal Appeal 105-330.2(6) High Mileage and 200221610 2002 10 11 ,220 10,870 -2.96 Repair Estimate. A August 1 , 2002 thru August 30, 2002 BOCC REGISTERED MOTOR VEHICLE REPORT September 17, 2002 NAME & ADJUSTED BILL BILLING RATE ORIGINAL Levy FINANCIAL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Jones, Scott 20025647 2002 22 6,800 4,525 -34.37 Appraisal Appeal 105-330.2(B) High Mileage Kemper, Catherine 20025743 2002 21 5,420 31770 -24.45 Appraisal Appeal 105-330.2(B) High Mileage Lateef, Muhammad 20022127 2002 22 2,100 2,100 -34.82 Appraisal Appeal 105330.2(B) High Mileage Leber, Joan 200222168 2002 22 1 ,870 935 -14.12 Illegal Tax 105-381 (a)(1)b. County change Lee, Joseph 20026039 2002 22 1,620 10000 -9.36 Appraisal Appeal 105-330.2(B) High Mileage Levin, Robert 200222217 2002 22 1 12,980 12,155 -12.47 Illegal Tax 105-381 (a)(1)b. Active Duty Military Lippman, David 200222266 2002 22 31050 11525 -23.03 Illegal Tax 105-381 (a)(1 )b. Active Duty Military Magat, Joan 200222427 2002 07 8,040 71598 -4.67 Illegal Tax 105-381 (a)(1)b. County change Maola, Martin 200222474 2002 10 7,850 0 -66.25 Appraisal Appeal 105-330.2(6) High Mileage Miller, Mark 200213943 2002 01 5,650 590 -43.16 Appraisal Appeal 105-330.2(8) High Mileage Mitchell, Jamal Clerical Error 105-381 (a) (1 ) a.(Incorrect rate) 20026905 2002 23 33,550 0 -490.81 NC Crafts Gallery 200223073 2002 22 1 11 ,790 119790 18.02 Appraisal Appeal 105-330.2(B)Damaged Report Nolte, Steven 200223162 2002 00 7,960 69560 -11 .91 Appraisal Appeal 105-330.2(8) High Mileage Parker, Jean Appraisal Appeal 105-330.2(B) High Mileage and 200223361 2002 21 15,090 0 -271 .06 Repair Estimate. Poe, Paula 200217712 2002 22 3,760 3,760 -44.82 Appraisal Appeal 105-330.2(B) Price Paid August 1 , 2002 thru August 30, 2002 BOCC REGISTERED MOTOR VEHICLE REPORT September 17, 2002 NAME & ADJUSTED BILL BILLING RATE ORIGINAL Levy FINANCIAL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Ramadanovic, Mabule 200223722 2002 21 81150 4,500 -60.72 Illegal Tax 105-381 (a)(1 )b. County change Raskin, Jeffrey 200214992 2002 04 11 ,680 113130 -5.96 Illegal Tax 105-381(a)(1)b. Active Duty Military Sechrist, Oland Clerical Error 105-381 (a) (1 ) a.(Incorrect rate) 200224327 2002 23 2,960 21585 -39.22 Shackelford, Ann 200215624 2002 07 31710 1 0 4.16 Appraisal Appeal 105-330.2(B) High Mileage Shi, Zurong 200224454 2002 21 101110 93860 -94.87 Illegal Tax 105-381 (a)(1)b. County change Sigmon, Ronnie Clerical Error 105-381 (a) (1) a.(Incorrect rate) 200224502 2002 22 11,310 11,310 -23.31 Sigmon, Ronnie 200224503 2002 22 1 500 500 -29.84 Appraisal Appeal 105-330.2(B) Price Paid Simpson, Richard 20028334 2002 00 3,510 3,510 -22.53 Illegal Tax 105-381 (a)(1)b. County change. Smith, Eugene 200224605 2002 04 13;820 110745 -157.20 Appraisal Appeal 105-330.2(8) High Mileage Spafford,-Laura Clerical Error 105-381 (a) (1) a.(Incorrect rate) 200215892 2002 03 18,860 0 -74.85 Tashner, Jennifer Clerical Error 105-381 (a) (1) a.(Incorrect rate) 200225126 2002 22 31630 0 -3.77 Timmons, Richard 200225367 2002 22 21660 2,410 -53.63 Appraisal Appeal 105-330.2(6)High Mileage Triantafyllopoulo s, loannis 200225467 2002 22 4,850 1 ,300 1 -39.31 Ille al Tax 105-381 (a)(1 )b. County change o August 1 , 2002 thru August 30, 2002 BOCC REGISTERED MOTOR VEHICLE REPORT September 17, 2002 NAME & ADJUSTED BILL BILLING RATE ORIGINAL Levy FINANCIAL NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT Trice, Carol 2001136947 2002 11 3,950 0 -342.30 Appraisal Appeal 105-330.2(6) High Mileage University Chrysler 200225555 2002 22 16,310 0 -342.30 Appraisal Appeal 105-330.2(8) Price Paid University Chrysler 200225556 2002 22 16,310 0 , -31 .37 Illegal Tax 105-381 (a)(1 )b. Billed in error. University Chrysler 200225557 2002 22 20,350 0 -12.09 Illegal Tax 105-381 (a)(1 )b. Billed in error. University Chrysler 200225558 1 2002 22 20,350 0 -327.49 Illegal Tax 105-381 (a)(1)b. Billed in error. University Chrysler 200225559 2002 22 21,330 0 -327.49 Illegal Tax 105-381 (a)(1)b. Billed in error. University Chrysler 200225560 2002 22 219330 0 -266.45 Illegal Tax 105-381 (a)(1 )b. Billed in error. Walker, Betty 200225725 2002 22 13,210 13,210 -266.45 Illegal Tax 105-381 (a)(1 )b. Billed in error. Walker, David Clerical Error 105-381 (a) (1) a.(Incorrect rate) 200216552 2002 22 11 ,850 110100 -106.65 Williams, Richard 200216859 2002 22 1 11 ,310 9,235 -11.33 Appraisal Appeal 105-330.2(8) High Mileage Zhu, Xianyang 200226289 2002 11 3,830 3,030 -5.27 Appraisal Appeal 105-330.2(8) High Mileage -6j903.00 V August 1 , 2002 thru August 30, 2002