The URL can be used to link to this page

Home My WebLink AboutAgenda - 01-18-2000 - 8eORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. -e,` ACTION AGENDA ITEM ABSTRACT Meeting Date: Januarv 18, 2000 SUBJECT: Motor Vehicle Pro e Tax Refunds DEPARTMENT: Collector's Office PUBLIC HEARING: (Y/N) 1Vp ATTACHMENT(S): Resolution Motor Vehicle Tax Refund Requests INFORMATION CONTACT: Jo Roberson, Tax Collector TELEPHONE NUMBERS: - - ext. 2727 Hillsborough 732-8181 Chapel Hill 9684501 Durham 688-7331 Mebane 227-2031 PURPOSE: To Consider adoption of refund resolution related to 16 requests for 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(B) allows for a full or partial refund when a tax has been paid and pending appeal is decided in owners favor. FINANCIAL IMPACT: Approving these refund requests will result in refunds amounting to $2900.81. RECOMMENDATON(S): The Manager recommends that the Board approve the attached resolution approving 16 property tax refund requests in accordance with N.C. General Statute 105- 381, and/or G.S. 105-330.2(B). 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, 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 REQUEST FOR PROPERTY TAX REFUND Name: Centura Bank Address: Attn: Nancy Blaisdale 3400 Croasdaile Drive Durham, North Carolina 27705-6815 VINNbr: JT8UF11E9N0118070 Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: F23640 Rate Code: 00 Date: November 18, 1999 Action Requested: Partial property tax refund for years of 1998. Recommendation: Approve refund for $149.06 Explanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill City Limits, but actually located in the Orange Fire Tax District at 303 Governor Burke Road. Reference: General Statute 105-381(a)(1)a. Clerical Error. Les@e . ?ome a F 13 r `y c?S 303 &verr?-or '1 LA? I< 9d I IS !5 f ?3 L 2-77T t 3 4 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G15321 Rate Code: 22 Date: November 18, 1999 Name: Conti, Susan Address: 300 Durant Street, Apartment 301 Chapel Hill, North Carolina 27514 VIN Nbr: JNIHS34P2KW021456 Action Requested: Partial property tax refund for year of 1999. Recommendation: Approve refund for $83.09 Explanation: Refund due to clerical error at the North Carolina Department of Motor vehicles. Vehicle taxed as if located in Orange County, but actually located in Chatham County 300 Durant Street in Chapel Hill. Also North Carolina Department of Motor Vehicles made an error in the name. It was listed as "Susan Jean Washburn" instead of Susan Conti. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-3 81(a)(1)b. Illegal Tax. 5 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G33241 Rate Code: 00 Date: November 18, 1999 Name: Davidovich, Nancy M. Davidovich, Donald Address: 1711 Seminole Road Hillsborough, North Carolina 27278-8718 VINNbr: 1GNCS13ZSN2118717 Action Requested: Partial property tax refund for year of 1999. Recommendation: Approve refund for $32.84 Explanation: Refund due to appraisal appeal. Vehicle originally-taxed at $6900. Value lowered to $3475 per documentation of high mileage. Reference: General Statute 105-330.2(B) Appraisal Appeal. 6 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G33240 Rate Code: 00 Date: November 18, 1999 Name: Davidovich, Donald. Davidovich, Nancy M. Address: 1711 Seminole Road Hillsborough, North Carolina 27278-8718 VINNbr: YV1FX8846G2066251 Action Requested: Partial property tax refund for year of 1999. Recommendation: Approve refund for $5.76 Explanation: Refund due to appraisal: appeal. Vehicle originally,taxed at $3080. Value I. lowered to $2480 per documentation of high mileage. Reference: General Statute 105-330.2(B) Appraisal Appeal. 7 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G25676 Rate Code: 04 Date: November 18, 1999 Name: Edwards, Shernetta Ann Address: 902 Old Lystra Road Chapel Hill, North Carolina 27514-9198 VINNbr: 1N69L9J197249 Action Requested: Property tax refund for year of 1999. Recommendation: Approve refund for $5.52 Explanation: Refund due to clerical error. Vehicle taxed in Orange County, but actually located in Chatham County at 902 Old Lystra Road, Chapel Hill. Reference: General Statute 105-381(a)(1)a. Clerical Error. S REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: F34303 Rate Code: 22 Date: December 10, 1999 Name: Jacobsen, Charlotte May Address: 83202 Jarvis Road Chapel Hill, North Carolina 27514-8590 VIN Nbr: 4USCJ3320WLC 13091 Action Requested: Property tax refund for year of 1998. Recommendation: Approve refund for $579.34 Explanation: Refund due to clerical error. Vehicle taxed as if located in Orange county, but actually located in Chatham County at 83202 Jarvis in Chapel Hill. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105.3 81(a)(1)b. Illegal Tax. 9 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: E4646, F4498 & G4568 Rate Code: 22 Date: December 10, 1999 Name: Jacobsen, John John Address: 83202 Jarvis Road Chapel Hill, North Carolina 27514-8590 VIN Nbr: 1G6KD52B75U282399 Action Requested: Property tax refund for year of 1997, 1998, & 1999. Recommendation: Approve refund for $1004.64 Explanation: Refund due to clerical error. Vehicle taxed as if located in Orange county, but actually located in Chatham County at 83202 Jarvis in Chapel Hill. Reference: General Statute 105-381(a)(l)a. Clerical Error. General Statute 105-3 81(a)(1)b. Illegal Tax. 10 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: E41347 Rate Code: 22 Date: December 10, 1999 Name: Jacobsen, John Jurriaan Address: 83202 Jarvis Road Chapel Hill, North Carolina 27514-8590 VIN Nbr: 4USCH7327TLB72120 Action Requested: Property tax refund for year of 1997. Recommendation: Approve refund for $391.19 Explanation: Refund due to clerical error. Vehicle taxed as if located in Orange county, but actually located in Chatham County at 83202 Jarvis in Chapel Hill. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-3 81(a)(1)b. Illegal Tax. REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G35127 Rate Code: 22 Date: November 18, 1999 Name: Johnson, Scott Leonard Address: 100 Marin Place Chapel Hill, North Carolina 27516 VIN Nbr: JNRAR05Y3XW043084 Action Requested: Property tax refund for year of 1999. Recommendation: Approve refund for $79.22 Explanation: Refund'due to appraisal appeal. Vehicle?originally taxed at a value of $33,550. Value lowered to $28,895 per bill of sale. ' Reference: General Statute 105-330.2(B) Appraisal Appeal. is REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: C69278, D 106150,E93350,F70449 Rate Code: 00 Date: November 18, 1999 Name: Medlin, Lisa Dickey Address: PO Box 721 Hillsborough, North Carolina 27278 VIN Nbr: 2136HB21Y2NK159366 Action Requested: Partial properly tax refund for years of 1995-1998. Recommendation: Approve refund for $200.26 Explanation: Refund due to clerical error. Vehicle taxed as if located in Hillsborough City Limits, but actually located in the Orange Fire Tax District at 5900 Wilkinson Road. Reference: General Statute 105-381(a)(1)a. Clerical Error. 0 REQUEST A- - FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: C36910, D57874, E50841, F44105 Rate Code: 00 Date: November 18, 1999 Name: Medlin, Lisa Dickey Address: PO Box 721 Hillsborough, North Carolina 27278 VIN Nbr: 1 G 1 FP21 E2KL207284 Action Requested: Partial property tax refund for years of 1995_1998. Recommendation: Approve refund for $120.24 Explanation:. Refund due to clerical error. Vehicle'taxed as if located jn Hillsborough City Limits, but actually located in the Orange Fire Tax District at 5900 Wilkinson Road. Reference: General Statute 105-381(a)(1)a. Clerical Error. 13 14 REQUEST - FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: E105522 Rate Code: 00 Date: November 18, 1999 Name: Mauck, Eugene Franklin Jr. Address: PO Box 721 Hillsborough, North Carolina 27278 VIN Nbr: 1J4FY49S8WP769550 Action Requested: Partial property tax refund for year of 1997. Recommendation: Approve refund for $90.04 Explanation: Refund due to clerical error. Vehicle taxed-as if located in Hillsborough. City Limits, but actually located in the Orange Fire Tax District at 5900 Wilkinson Road. Reference: General Statute 105-381(a)(1)a. Clerical Error. REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: F35298, G36022 Rate Code: 00 Date: November 18, 1999 Name: Mauck, Eugene Franklin Jr. Address: PO Box 721 Hillsborough, North Carolina 27278 VIN Nbr: 1M5DJMT27W 1015423 Action Requested: Partial property tax refund for year of 1998 & 1999. Recommendation: Approve refund for $4.04 Explanation: Refund due to clerical error. Vehicle taxed as ff located in Hillsborough City Limits, but actually located in the Orange Fire Tax District at 5900 Wilkinson Road. Reference: General Statute 105-381(a)(1)a. Clerical Error. 15 16 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G39528 Rate Code: 22 Date: November 18, 1999 Name: Wood, Ruth Ratcliffe Address: 418 Fairoaks Circle Chapel Hill, North Carolina 21516-1604 VIN Nbr: 1 FAFP52U 1 WA259611 Action Requested: Partial property tax refund for year of 1999. Recommendation: Approve refund for $13.30 Explanation: Refund due to appraisal appeal. Vehicle originally. taxed -,.'.0-• .' at a value of $14,580. Value lowered to $13,799 per bill of sale. Reference: General Statute 105-330.2(B) Appraisal Appeal. A F REQUEST OR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: F54902 Rate Code: 11 Date: November 18, 1999 Name: Woodson, Lydia Yost Address: 8703 Keith Court Chapel Hill, North Carolina 27516 VIN Nbr: 4TARN81PIPZ108325 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $48.84 Explanation: Refund due to clerical error. Vehicle taxed as if located in Chapel. hill City Limits. But actually located in Orange Grove.Fire District at 8703 Keith Court. Reference: General Statute 105-381(a)(1)a. Clerical Error. 18 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G870 Rate Code: 17 Date: December 13; 1999 Name: Ludy Tree Care, Inc. Address: 18 Dogwood Acres Drive Chapel Hill, North Carolina 27516-3112 VIN Nbr: 1 FDNF80C8VVA31855 Action Requested: Partial property tax refund for year of 1999. Recommendation: Approve refund for $93.43 Explanation: Refund due to appraisal appeal. Vehicle taxed at value of $24,470 but actual value is $16,180. Vehicle style is F800-G-AB. Reference: General Statute 105-330.2(B) Appraisal Appeal. t I 3 - O I g ? 'm z 'z.z r a L a .; C- in C- j m C- m 'n'p ia o ;h i n o o c e a !a m O c i o p i c i s r a q n n > > ?C c c ?er ? _ _ laia ? c ' m m rr ? ? > > ? I 's? m m r N L t I(?fA 7''? 1Qi? ar C 24 N N fn N j I G' m V A N 6?f G ? ? fT w y 0) y CCh71 A + N N v 2r S m ? P rn m y co N I cD A m cn 0 co ca p C s r N -+ Ch 4 N N 9 6 V ? p W N C+ A w Cp i. _ N CC" V C D ? tl7 O N ? C?i? V t? C W _ V S O f W n m a m G1 is ?m b J 4 a m' C3 V V P- b ? ?m co N N V A V 4 4 m O a: 4 w J W J CA O A F 7! N N P A f7 S !1 J ? 24 n O CP CA tJl C7? Cn o1 C2 L7 Q Co S7 z 0 m m 0 o c o m °o °c o o° m, .z m M In b S o ? ?? m a a I ? ? O A Nl a o O b . 'i 1G N 6 en ?! r WA ? y 1 _. . Sw w? ? ? 19 A x 0 ? r m m m m Z ME W J '0 Q m 9