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HomeMy WebLinkAboutAgenda - 12-02-2002-8cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 2, 2002 Action Agenda Item No. ~ - ~ 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 refund resolution related to three (3) requests for property tax refunds. BACKGROUND: The Assessor's Office has received requests from three (3) 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 $37,162.84 to the County, municipalities, and special districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving three (3) 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 2002. Clerk to the Board of Commissioners 3 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Tract Nbr: Account Nbr: 242176 Rate Code: 22 Name: Avalon of Chapel Hill, LLC Address: 1001 S. Hamilton Rd Chapel Hill, NC 27514 Action Requested: Request property tax refund for 2001. Recommendation: Approve total property tax refund of $8,173.69 Explanation: Leasehold property was billed as a leasehold on real property and as business personal property (double taxed). Should have been taxed as a leasehold on real property only. Reference: General Statute 105-381(a)(1)b. An illegal tax. 4 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Tract Nbr: Account Nbr: 230840 Rate Code: 200169967 Name: Great American Knitting Mills, Inc Attn: Toni Clark Address: 661 Plaid St. Burlington, NC 27215 Action Requested: Request property tax refund for 1999, 2000, 2001. Recommendation: Approve total property tax refund of $27,782.88 Explanation: A keying error resulted in this property being taxed in Carrboro's jurisdiction when it should have been billed in the county and Efland fire district. Reference: General Statute 105-381(a)(1)b. An illegal tax. 5 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 7.122K..11 Tract Nbr: 761084 Account Nbr: 249862 Rate Code: 21 Name: Homescape Building Company Address: P.O. Box 160009 Carrboro, NC 27510 Action Requested: Request property tax refund for 2001. Recommendation: Approve total property tax refund of $1,206.27 Explanation: Refund requested -value changed due to error in square footage - Open Porch. Open porch was keyed into the appraisal system in such a way that it calculated value based on 1657 square feet instead of 108 sq. ft. Measurement was amended to show 108 sq. ft. Total appraised value reduced from $394,420 to $321,919. Reference: General Statute 105-381(a)(1)b. An illegal tax.