HomeMy WebLinkAboutAgenda - 03-21-2000-8bORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 21, 2000
Action Agenda
Item No. ~?-~j
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Collector's Office
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Motor Vehicle Tax Refund Requests
INFORMATION CONTACT:
Jo Roberson, Tax Collector, ext. 2727
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 18 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(8) 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
$29$9.08.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving 18 property tax refund requests in accordance with N.C. General Statute
105-381, and/or G.S. 105-330.2(8).
NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION (Approval)
2
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 an the Request far Property Tax Refunds.
NOW, THEREFORE, IT IS RESOLVED SY 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 CERTIf'Y 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
-..,~
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: F56197
Rate Code: 00
Date: March 3, 2000
Name: Cox, Amy Catherine
Address: 136 Tuscarora Drive
Hillsborough, North Carolina 27278
V)CN Nbr: 1 G2JB 14KOL7636661
Action Requested: Partial property tax refund for year of 1998.
Recommendation: Approve refund for $7.99
Explanation: Refund due to clerical error. Vehicle taxed as if located in
South Orange Fire District, but actually located in Orange Fire District
at 136 Tuscarora Drive.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
3
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Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Nunnbers: F68S38
Rate Code: 02
Date: March 3, 2000
Name: Ewing, Marc Richard
Address: 221 High Hickory Road
Chapel Hill, North Carolina 27516
VIN Nbr: WBAGJ8329WDM20443
Action Requested: Partial property tax refund for year of 1998.
Recommendation: Approve refund for $318.22
Explanation: Refund due to clerical error. Vehicle taxed as if located in
Chapel Hill City Limits, but actually located in White Cross Fire District
at 221 High Hickory Road. '
Reference: General Statute 105-381(a)(1)a. Clerical Error.
5
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G516, FS$3,
& E639
Rate Cade: 10
Date: March 3, 2000
Name: Green Tree Experts lnc.
Address: PO Box 1233
Hillsborough, North Carolina 2727$
VlN Nbr: 1GBJ7HIJOVJ102927
Action Requested: Partial property tax refund for years of 1999, 1998, & 1997.
Recommendation: Approve refund for $279.73.
Explanation: Refund due to incorrect rate code. Vehicle taxed as if located in
Hillsborough,City Limits, but was actually located in Orange Grove..:... , .
Fire District at 5222 Dal Rae Forest Drive.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
6
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Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: F3928
Rate Code: 09
Date: March 3, 2000
Name: Gregory, Joye Schandevel
Address: PO Box 16453
Chapel Hill, North Carolina 27516-6453
VIN Nbr: 1P4GH54R2NX220960
Action. Requested: Partial property tax refund for year of 1998.
Recommnendation: Approve refund for $80.63
Explanation: Refund due to clerical error. Vehicle taxed as if located in
Carrboro City Limits, but actually located in Eno Fire 1:?istrict
at 5406 NC Hwy 86, #3.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
7
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Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G35095
Rate Cade: 00
Date: March 3, 2000
Name: Johnson, Julius Calvin Sr.
Address: 2011 Altman Road
Hillsborough, North Carolina 2727$
VIN Nbr: 4PSCF1626V1013790
Action Requested: Partial property tax refund for year of 1999.
Recommendation: Approve refund fpr $86.02.
Explanation: Refund due to appraisal appeaU clerical error. Vehicle incorrectly taxed
at a value of $10,230. Vehicle is actually a utility trailer with a correct
value of $1260.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-330.2(B) Appraisal Appeal.
8
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G52203
Rate Code: 00
Date: March 3, 2000
Name: Jones, Lessie Mae
Address: 309 Kenion Road
Hillsborough, North Carolina 27278-8207
VIN Nbr; 4T1BF22KOVU916237
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $128.51.
Explanation: Refund due to clerical error. License plate issued erroneously by
Dealership &/ or North Carolina Department of Motor Vehicles.
Vehicle billed under separate bill (# 1999108112).
Reference: General Statute 105-381(a)(1)a. Clerical Enror.
9
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G11896
Rate Code: 22
Date: March 3, 2000
Name: Kinahan, Brian C.
Address: 104 Adams Way
Chapel Hill, North Carolina 27516
VIN Nbr: SALJY1241TA510836
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $368.16
Explanation: Refund due to clerical error. License plate issued erroneously by dealership
&/or North Carolina Department of Motor Vehicles. Vehicle billed under
separate bill (# 199911896). ~ ~ ,- ; ; ~ .:
Reference: General Statute lOS-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
10
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: D65039 &
E76605
Rate Code: 22
Date: January 11, 2000
Name: Malone, Allen Simons
Address: 1001 Staffeld Lane
Chapel Hill, North Carolina 27516-9671
VIN Nbr: 1FMDU34X8RUA62360
Action Requested: Partial property tax refund for year of 1996 & 1997.
Recommendation: Approve refund fvr $193.14
Explanation: Refund due to clerical error. Vehicle taxed as if located in
Chapel Hill City Limits, but actually located in New Hope Fire Di~tr~~t~:
at 1001 Staffield Lane.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
11
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G44736
Rate Code: 17
Date: March 3, 2000
Name: Manis, Elizabeth Webster
Address: 121 Shadow Ridge Place
Chapel Hill, North Carolina 27516
VIN Nbr: 1N4EB31P9RC$44679
Action Requested: Partial property tax refund for year of 1999.
Recommendation: Approve refund for $48.73
Explanation: Refund due to clerical error. Vehicle billed as if located in Carrboro City
Limits, but actually located in Southern Triangle Fire District at 303
Copperline Drive. , .
Reference: General Statute 105-381(a)(1)a. Clerical Error.
12
FC~R PR(~I'},~T~' TAX REFUND
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Map Nbr; Motor Vehicle
Tract Nbr: NA
Acct Numbers: G28100
Rate Cade: 21
Date: March 3, 2000
Name: Matthes, Laurel K.
Address: 114 Sauth Fields Circle
Chapel Hill, North Carolina 27516
VIN Nbr: 1FMZU35P8WZ000353
Action Requested: Property tax refund for year of 1999.
Recotrxmendation: Approve refund for $396.31
Explanation: Refund due to incorrect county. Vehicle located in Wake County at
.11'8 Summer Lakes Drive in Cary..Taxes previously paid in Wake County.. ; ,.
. a.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
13
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: F4393$
Rate Code: 00
Date: March 3, 2000
Name: Mayo, Myrtle Taylor.
Address: PO Box 412
Hillsborough, North Carolina 2727$-0412
VYNNbr: YV1JS8705N3074498
Action Requested: Partial property tax refund for year of 1998.
Recommendation: Approve refund for $102.15
Explanation: Refund due to incorrect rate code. Vehicle taxed as if located in
Chapel Hill City Limits. Actually located in grange Fire District at
1625 Orange Grove Road. ~ . , .
Reference: General Statute 105-3 81(a)(1)a. Clerical Error.
14
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: F64701
Rate Code: 10
Date: March 3, 2000
Name: McChesney, James Moore
Address: 9215 Coachway
Chapel Hill, Narth Carolina 27516-5843
VIN Nbr: TE725016012
Action Requested: 1?artial property tax refund for year of 1998.
Recommendation: Approve refund for $18.64.
Explanation: Refund due to incorrect rate code. Vehicle taxed as if located in
Chapel Hill City Limits, but was actually located in Orange Grove
Fire District at 9215 Coachway.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
is
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: F87037
Rate Code: 22
Date: March 3, 2000
Name: Northside Cabinets Inc.
Address: 301 Millstone Drive
Hillsborough, North Carolina 2727$
VIN Nbr; JT3HTOSJ1X00558$8
Action Requested: Property tax refund for year of 199$.
Recommendation: Approve refund for $377.46
Explanation: Refund due to clerical error. Vehicle taxed previously under name of
leasing company, Central Carolina Sank & Trust Co. _... .
Reference: General Statute 105-3 $1(a)(1)a. Clerical Error.
16
Map Nbr; Motor Vehicle
Tract Nbr: NA
Acct Numbers: F84430
Rate Code: 22
Date: March 3, 2000
Name: Ransford, Paul Jr.
Address: 2470 k'oxwood Drive
Chapel Hill, North Carolina 27514
VIN Nbr: SHABAIOlOX1006006
Action Requested: Partial property tax refund for year of 1998.
Recommendation: Approve refund for $22.75
Explanation: Refund due to appraisal appeal. Vehicle taxed at a value of $3190,
but actually purchased for $1795.00 -per bill of sale. ..... .
Reference: General Statute 105-330.2(B) Appraisal Appeal.
17
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G14386
Rate Code: 21
Date: March 3, 2000
Name: Shaulis, John B.
Address: PO Box 208
Chapel Hill, North Carolina 27514
VIN Nbr: WVWNA63B9XE328209
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $362.48
Explanation: Refund due to illegal tax. Vehicle taxed and paid in Orange County,
but taxpayer was on active military duty with Texas being his state
of record at the time of registration. Vehicle liable for taxation in Teas.::
Reference: General Statute 105-381(a)(1)b. Illegal Tax.
18
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: F46231
Rate Code: 10
Date: March 3, 2000
Name: Sugden, Mary Klada
Address: 2218 Esther Drive
Chapel Hill, North Carolina 27516
VIN Nbr: 4T1SK12C8SU633739
Action Requested: Fartial property tax refund for year of 1998.
Recommendation: Approve refund for $115.05
Explanation: Refund due to incorrect rate code. Vehicle taxed as if located in Carrboro
City Limits, but was actually located in Orange Grove Fire District at
2218 Esther Drive.. ~ ......,. , +,k ~~
Reference: General Statute 105-381(a)(1)a. Clerical Error.
19
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G62410
Rate Code: 04
Date: March 3, 2000
Name: Wells Fargo Auto Finance Department Lessee: Dean E. Smith Enterprises
105 Fox Run Road
Address: 1350 Montego Chapel Hill, NC 27516
Walnut Creek, California 94598-2874
VIN Nbr: 1MEFM6531XK633690
Action Requested: Partial property tax refund for year of 1999.
Recommendation: Approve refund for $83.11
Explanation: Refund due to incorrect rate code. Vehicle taxed as if located in Chapel Hill
City Limits, but was actually located in South Orange Fire District at
105 Fox Run Road. -~ . ~ • .
Reference: General Statute 105-381(a)(1)a. Clerical Error.
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