HomeMy WebLinkAboutAgenda - 10-01-2002 - 8c ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 1, 2002
Action Agenda
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Item No.
SUBJECT: Property Tax Refunds
DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) 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 refund resolution related to four(4) requests for property
tax refunds.
BACKGROUND: The Assessor's Office has received requests from four (4)
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 this change will result in a net reduction in revenue of
$1,631.35 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving four (4) property tax refund requests in accordance with N.C. General
Statute 105-381.
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NORTR 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
12002.
Clerk to the Board of Commissioners
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REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: N/A
Tract Nbr: N/A
Account Nbr: 25030
Rate Code:
Name: Walter Reinhardt
Address: 16 Consultant,PL Ste 103
Durham,NC 27707-6313
Action Requested: Request property tax refund for 2000.
Recommendation: Approve total property tax refund of$67.18
Explanation: 1988 Jaguar XJ6 billed in both Durham County and Orange County.
Should be billed in Durham County. Request refund from Orange
County for 2000.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
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REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 1.20..14E
Tract Nbr: 165397
Account Nbr: 253636
Rate Code: 15
Name: Thomas E. Osborne
Address: 4613 Guess Rd.
Rougemont,NC 27572
Action Requested:Request property tax refund for 2002.
Recommendation: Approve total property tax refund of$1,035.27
Explanation: Modular home listed and taxed for 2002. Owner provided verification
that home was not moved onto lot until January 16,2002. Mortgage
company paid bill before release could be completed. Request refund
for value of modular home for 2002.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
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REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: 7.22.AG
Tract Nbr: 757937
Account Nbr: 222657
Rate Code: 11
Name: Evelyn Neville
Address: 7717 Union Grove Church Road
Chapel Hill,NC 27516-7897
Action Requested: Request property tax refund for 1997 thru 2001.
Recommendation: Approve total property tax refund of$59.09
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Explanation: Owner provided verification that old house with minimal value was
demolished and removed from lot in 1992. Released for 2002. Request
refund for five(5)years as required by general statutes.
Reference: General Statute 105-381(a)(1)b. An illegal tax..
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REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: N/A
Tract Nbr: 245235
Account Nbr: 245235
Rate Code: 00
Name: Steven Ramarge
Address: P.O.Box 155
Efland,NC 27243
Action Requested: Request property tax refund for 2001.
Recommendation: Approve total property tax refund of$469.81
Explanation: Doublewide mobile home listed and taxed to Steven Ramarge,but
should have been taxed to Nathan Daniels. Request refund for Mr.
Ramarge and new notice sent to Mr. Daniels.
Reference: General Statute 105-381(a)(1)b. An illegal tax.