HomeMy WebLinkAboutAgenda - 04-04-2000-8aw
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 4, 2000
Action Agenda
Item No. ~ Q
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Motor Vehicle Tax Refund Requests
INFORMATION CONTACT:
Jo Roberson, Revenue Collector, ext. 2727
TELEPHONE NUMBERS:
Hillsborough
Chapel HIII
Durham
Mebane
732-8181
9fi8-4501
fi88-7331
33fi-227-2031
PURPOSE: To consider adoption of refund resolution related to one request for property tax
refunds.
BACKGROUND: General Statute 105-381(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 105-330(6) allows for a full or partial. refund when a tax has
been paid and pending appeal is decided in owner's favor.
FINANCIAL IMPACT: Approving this refund request will result in a refund amounting to
$39.86.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving one property tax refund request in accordance with N.C. General Statute
105-381, and/or G.S. 105-330.2(8).
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 Conunissioners 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 Boazd 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 pf said proceedings of said Boazd 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 Boazd of Commissioners
t
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G30046
Rate Code: 22
Date: March 17, 2000
Name: Southerland, Johnny Suvarice
Address: 407 Highview Drive
Chapel Hill, North Carolina 27S 14-7916
VIN Nbr: 1HGCAS648I{A120936
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $39.86.
Explanation: Refund due to clerical error. Taxpayer located in Durham County, but
Information sent to Orange County by North Carolina Department of
Motor Vehicles to bill him. Refunding partial payment.
Reference: General Statute lOS-381(a)(1)a. Clerical Error.
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