HomeMy WebLinkAboutAgenda - 04-17-2000-8dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 17, 2000
Action Agenda
Item No. 8 -~
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 seven (7) requests for property
tax refunds.
BACKGROUND: The Assessor's Office has received requests from seven (7) taxpayers for
refunds of property taxes they have 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 these changes will result in a net reduction in revenue of
$7,065.71 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving seven (7) property tax refund requests in accordance with N.C. General
Statute 105-381, and/or G.S. 105-330.2(6).
NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION (Approval)
Whereas, North Cazolina 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
CONIIVIISSIONERS 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 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 of 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
2000
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Clerk to the Boazd of Commissioners
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Map Nbr: 4.40.A.1A*
Tract Nbr: 441021
Account Nbr: 147056
Rate Code: 23
Name: Wa1-Mart Stores, Inc.
Property Tax Dept # 1191
Address: 1301 SE 10`~ St.
Bentonville, Ar 72716-8013
Action Requested: Request property tax refund for 1999.
Recommendation: Approve total property tax refund of $4,800.33
Explanation: Value reduced as a result of appeal to Property Tax Commission.
Reference: General Statute 105-290(b)(3). Property Tax Commission decision.
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Tract Nbr:
Account Nbr: 232259
Rate Code: 09
Name: Dock Wagner
Address: Carolantic MHP
6809 St. Mary's Road, Lot 13
Hillsborough, NC 27278
Action Requested: Request property tax refund for 1999.
Recommendation: Approve total property tax refund of $ 70.21
Explanation: Singlewide mobile home taxed twice, once under name spelled Wagner
and once under. name spelled Wagoner. Correct spelling and listing is
Wagoner.
Reference: General Statute 105-381(a)(1)a. A tax imposed through
clerical error.
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Map Nbr: 7.126G..3
Tract Nbr: 758916
Account Nbr: 227715
Rate Code: 04
Name: George Alexiou
& Janice O.
Address: 2725 Townedge Court
Raleigh, NC 27612
Action Requested: Request property tax refund for 1999.
Recommendation: Approve total property tax refund of $ 135.18
Explanation: Total heated squaze feet azea measured incorrectly.
Reference: General Statute 105-3 81(a)(1)b. An illegal tax.
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Map Nbr: 3.12A.B.1
Tract Nbr: 301952
Account Nbr: 227000
Rate Code: 03
Name: Randy Lee Jeffrey
Address: 244 Dodson Road
Mebane, NC 27302
Action Requested: Request property tax refund for 1999.
Recommendation: Approve total property tax refund of $ 286.64
Explanation: Doublewide mobile home burned beyond repair.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
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Map Nbr: 5.12..9
Tract Nbr: 500191
Account Nbr: 10975
Rate Code: 09
Name: Chester Crabtree
Address: 4609 St. Mary's Road
Hillsborough, NC 27278-7856
Action Requested: Request property tax refund for 1999.
Recommendation: Approve total property tax refund of $ 31.33
Explanation: Singlewide mobile home double listed in two different names. Should
be listed in the name of Betty Hill Crabtree.
Reference: General Statute 105-3 81(a)(1)b. An illegal tax.
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FC~R PRQPERTY TAX REEL:
Map Nbr:
Tract Nbr: 731738
Account Nbr: 224640
Rate Code: 22
Bill Nbr: 199966274
Name: Daycare Services, Inc.
.Address: P.O. Box 901
Chapel Hill, NC 27514
Action Requested: Request property tax refund for 1999
Recommendation: Approve total property tax refund of $1515.27
Explanation: Property qualifies for only partial exemption based on use of
property. Was incorrectly billed based on total. market value.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
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Account Nbr: 226500
Rate Code: 22
Bill Nbr: 199968947
Name: MVP Video
Address: 2026 Markham Court
Suite 100
Chapel Hill, NC 27514
Action Requested: Request property tax refund for 1998 & 1999.
Recommendation: Approve total property tax refund of $ 226.75
Explanation: Military Video Productions listed and was taxed on their taxable
personal property in two different names for 1998 and 1999: Military
Video Productions (account #227563) and MVP Video (account
# 226500). Request refund on MVP Video.
Reference: General Statute 105-381(a)(1)b. An illegal tax.
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