HomeMy WebLinkAboutAgenda - 01-18-2000 - 8ci
ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No. $ _C
SUBJECT: Property Tax Refunds
DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
John Smith, ext 2101
Tax Refund Requests
Resolution
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 18, 2000
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 1 request for property tax
refund.
BACKGROUND: The Assessor's Office has received a request from one (1) taxpayer 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
$ 165.46 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving the property tax refund request in accordance with N.C. General Statute
105-381, and/or G.S. 105-330.2(B).
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Map Nbr: 3.50..12
Tract Nbr: 327613
Account Nbr: 83551
Rate Code: 03
Name: Samuel Cates
C/o Murphy S. Cates
Address:
300 N. 9" St.
Mebane, NC 27302-2214
Action Requested: Request property tax refund for 1995 - 1998.
Recommendation: Approve total property tax refund of $ 165.46
Explanation: Outbuildings were taxed on wrong lot.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
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
COMDUSSIONERS 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, 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
2000.
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Clerk to the Board of Commissioners