HomeMy WebLinkAboutAgenda - 10-15-2002 - 8c r
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 15, 2002
Action Age
Icem No. -C
SUBJECT: Molor Vehicle Property Tax Refunds
DEPARTMENT: Revenue7ax 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 HIII 9684501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a refund resolution related to 36 requests for motor vehicle
property tax refunds.
BACKGROUND: General Statute 105J81(b), "Action of Governing Body'provides that "Upon
receiving a taxpayers 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 1054330.2(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
$2,262.86 to Orange County, the towns, and school and fire districts.
RECOMMENDATION($): The Manager recommends that the Board approve the attached
resolution approving 36 motor vehicle property tax refunds requested in acceptance with N.C.
General Statutes.
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m1OKOI cARnhma
OBANGR COUNTY
BkF11ND RESOLUTION(Approval)
Whereas.North Csmlka Genvml Statutes 105-381 md/m330.2M)allows for Ihcnfuvd of taxes
what toes Baud &Cmmly C0=551 ms domnoim,Fat a tospayer Applying bar the mNed hss, Ad
dafttue w me,lest imposed:and
wbereaa,mep.epeme¢iiamame.ch oftmatuchm awp.eatrwproperry rte.Ramem°hate
be=rated:anal
weere.r,ae m eaten oftue propeeleA dskd�we Rugvesefw NOeep'Tu Redmm,ma mxpayer
hss Nmely aR.Ned In wad n6 for v nLmd o[t W ux arpaxd amt has pre¢mkd a vaod dvrwv to Jiv em
impawd as mdicered eu the Bcqucet foe Pmpvry Tax Nefouds.
NOW.TRLRRFORR,IT IS AESOLVCD BY TILL HOARD OF COUNTY
COMMISSTCF%HS OF OAANaR COUN ![TbdT Oe twwomeudea pmpmy m+mNOa(s)are
approved
Upon motive duly made out seeovaq the foreplay ecwlutien is aswisest by Le 6lbwing
vows:
Ayes: Gmm,montte
Noe
I,pevttlY A.6lythe,Cke4mthe BOmdafCamvieaioAtts fm the GUVey ofOtevge,NOM
Caroline,DO]ORBRY CERTIFY mat me fnmgomg Ma boom cmefalty typist Form the mcmded mown
of Me BOVN ofCOmmiveiouvs for said Gwrya u mgo,t, wasisg of said Board Fed Ov
,said mcvul h"i,g 1,w,made m me Minute Bed ad,o=l=ift¢of¢aia Bawd,
and to a trot espy of so much or said mm edivga of said Bored or Miles m any way to die passage of the
resolution dn rom m awl
paotaeding¢.
wITN95S ney boost and live corporate wal of said County,time_day of
.Clark m the HOW OfCOmmiuinners
BOCC REGISTERED MOTOR VEHICLE REPORT
Occei 15, 2002
NAME & ''I ADJUSTED
BILL I BILLING RATE ORIGINAL Levy FINANCIAL
NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Ampere.Mark
200218173 2002 16 9,720 8,120 -14.05 Apprinind Appeal 105-3302(B)High Mileage
eaggett Dole
20021095 2002 1 00 14,630 14,280 2.98 Appraisal Appeal 106-3302(B)High Mileage
Baumann.
Stephen Appraisal Appw110vd3p2(Bj HIOM1 MJaage and
2W218420 2002 22 3380 1890 -2555 Damage RepoB.
Betts,Lester Jr.
2rp1138160 2001 1 23 3,130 0 55.52 IIIa,IaI Tax 105381(s)H)p.County Mange
BiCOlin
0218A 1
2 2002 22 1,940 0 49.32 111 a1 Tax 105-381 (s)(t)p.County change
Bober
Antlrery
2x021
Ng210650 2002 22 6,700 0,625 31.36 'Appraisal Appeal 1053302(B)HIgM1 Mllwge
.Jamea
20021
20021939) 2002 21 10,630 8,705 -3203 Appaisel Appeal 105330.2(B)High Mileage
ompna,awna -- --
20021 W67 2002 22 4,230 3,100 -15 le etl Appeal 105330.2(B)High Mlwge
Freshwaia,
Manly
200220479 sore 03 8,360 3800 -20.04 Appealing!Appeal 105330.2(B)Hip storage
Hall.Hamad
220220927 2002 15 33.120 870 374.13 reeeel Appeal 1053302(B)Bill MBab
Horgen,
Thomas Appointed Appeal 105330.2)0)Sill of Sale.Typing
20)(221465 2012 z3 6,290 901 -90.50 made by the Coal
Jere.Henry
MM12M 2002 07 I 6,920 3,595 3515 Appraisal Appeal 105 330,2(8)HIM Mileage
Jehl.Henry
200221618 2002 07 11200 11.100 .1.05 Ap bal Appeal 105-330 2(8)High Mllwge
Used,sherry
20022229] 2012 22 6,150 4047 Cl Error 105-3111 (a)lH a.pnconet rate)
Mills,Stephanie 1 Appraisal Appeal 1053302(B)High Mileage arM
200222643 2002 22 3,210 2,580 9.25 Damage Repor,
September 1,2002 thru September 30, 2002 u
BOCC REGISTERED MOTOR VEHICLE REPORT
Ocotber 15, 2002
NAME& ADJUSTED
BILL BILLING RATE ORIGINAL. Levy FINANCIAL
NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT
re,nbmke,
Bradley
200223457 2002 26 0,200 6,500 -20.76 Applause!Appeal 105-330.2(8)Bill of Sale
RicbaNe,Jerry
200223876 2002 22 lg0W 0 -17185 Illegal Tax 105301 (a)(1)b.County cbanga
RicnaNe.Jerry
2002238]] 2(102 M ll 0 -00343 Illlegal Tax 105-301 ta)(1)b.County cbanga
RAty, Douglas
Mal
200122433 2001 23 8.70 0 84.82 ICIercal Error 105381(a)(1ja.(Incmect rate)
may.Nalean
200223916 2002 OC 2.630 2.305 -3.18 Appmisel Appeal 105-3302(8)High Wedge
RoEe,b,
Mathew
200217701 2002 22 7.430 0 -1329 Illegal Tax 105301 ta)(11b Military Slaws. _
Rcaenrl
Slepbm
200224030 2002 22 10,730 0 -1 @13 Illegal Tax 105301 ta)(1)b.County cbanga
So lAe.Donna
200224222 2002 23 2.230 1.680 -123 IApp,aisol Anneal 10.5-3W,2(0)High Mdeage
SkinMr Gyril
Loutse
2001143035 2001 0 llg, 3 - 0 -161.18 'Illegal Tax ID5361 (a)(1)b.County change
Smilh, Chbe
200224593 2002 00 22,010 0 -106.30 Illegal Tax 10l (a)(l)b.Cmmyconge
Smith, Glenn
Edward
2000132952 moo 3 3,341 0 1559 C14icea Enron 105381(a)( lineament rate)
Smith, Glenn
Edward
20007065 2000 22 6.030 0 -32.82 Clzlal EUw10S381(a)(1)s. (incaveclraed
Smith, Glenn
Etlwutl
2001136442 2001 3 2,&50 0 1138 Cle i®IEnurl 5381(e)(1)a. (Incmreclrele)
September 1, 2002 thrut September 30, 2002
BOCC REGISTERED MOTOR VEHICLE REPORT
Oeother 15, 2002
NAME& ADJUSTED
BILL BILLING RATE ORIGINAL Levy FINANCIAL
NUMBER YEAR CODE VALUE VALUE IMPACT REASON FOR ADJUSTMENT
SmIill Glenn
Edam
200181398 2001 22 5,3W 0 -38.91 Cleiml BV 105391(a)(1)a(Incorrect role)
Sprankla.
RichaFd
20224797 21b2 22 9,540 625 -034]1 Appraisal Pgpea110S330.2(B)&Il of Sale
Thompson
,loo m !Erooka .
2f100141688
0
20 29 9,420 0 -6848 Corral Error 105-381 a)(1)a(Incmrai Role)Wlebe,Barbera
2110225879 202 00 13,(2(l 10,900 -1&W Appraisal Appeal 1059902(B)Bill Of Sale
Wlwm,pavw
20022600-3 202 09 2/,150 26,400 -6 37 Appalsal Appeal 105-9382(B)High Miea9e
Yeyeoel
M0217023
Jo 202 22 5,140 0 8823 IRe01 Tax 105-301 (s)(tU.Cwnly charge
2omick,Jahn
200228902 202 22 7.630 0 446.94 IIIe01 Tax 105-301 (e$1)b.Mlliiery Blahre.
2¢86
September 1, 2002 thru September 30,2002