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Home My WebLink AboutAgenda - 05-03-2000-8ee ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: May 3, 2000 Action Agenda Item No. $ - e. SUBJECT: Motor Vehicle Property Tax Refunds DEPARTMENT: RevenuelTax Collector PUBLIC HEARING: (YIN) No ATTACHMENT(S): INFORMATION CONTACT: Jo Roberson, Revenue Collector, ext. Resolution 2727 Motor Vehicle Tax Refund Requests TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-~L501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider adoption of refund resolution related to six 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 hat no release or.refund willbe,made"~. ` For classified motor vehicles, GS 105-330(6) allows far a full or partial refund when a tax has been paid and pendi~ appeal. is decided in owner's favor. FINANCIAL IMPACT:-Approving these refund requests will result in refunds amounting to $674.74. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving six 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 RESOLUTIDN (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 COMMI551ONERS 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 oa said record having been made in the Minute $ook 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 s ~ FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G56329 Rate Code: 26 Date: April 13, 2000 Name: BB & T Leasing Corporation Address: PO $ox 31273 Charlotte, North Carolina 28231 VIN Nbr: 1DW1A5327X5251344 Action Requested: Property tax refund for year of 1999. Recommendation: Approve refund for $185.42. Explanation: Refund due to clerical error. Vehicle taxed in Orange County, but actually located in Chatham County at 110 Creeks Edge in Chapel Hill. Reference: General Statute 105-381(a)(1)a. Clerical Error. ,.- General Statute 105-381(a)(1)b. Illegal Tax. 3 4 - -- i ,.; I r S'. Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G25107 Rate Code: 07 Date: April 13, 2000 Name: Cordell, Brendon Address: 432 Erwin Road Durham, North Carolina 27707 VIlY Nbr: 15XFBF1622X1001117 Action Requested: Partial property tax refund for year of 1999. Recommendation: Approve refund for $48.14. Explanation: Refund due to clerical error. Incorrect vehicle taxed due to incorrect information sent from Durham County. The license plate was transferred to this vehicle AFTER the plate was renewed. Reference: General'Statute 105-38i(axl)a. Clerical Error. REQUEST . '- FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: F81377 Rate Code: 00 Date: March 20, 2000 Name: Davidovich, Nancy Address: 1711 Seminole Road Hillsborough, North Carolina 2278-8718 VIN Nbr: 1 G2HX52K4VH218045 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $110.15. Explanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill City Limits, but actually located in Orange Fire Tax District at 1711 Seminole Road. Reference: General Statute 105-3 S 1(ax 1)a. Clerical Error. 5 ;; , h ~, ~ ~~~' F~~. p~C3FERTY T~'~EF Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers; F6934b Rate Code: 07 Date: March 24, 2000 Name: Hoke, Timothy Clayton Address: 100 Ironwood Place Chapel Hill, North Cazolina 27514 VIN Nbr: 5ALJY1245TA509592 Action Requested: Partial property tax refund for year of 1998. Recommendation: Approve refund for $127.92. Explanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill City Limits, but actually located in New Hope Fire Tax District at 100.IronwoodPlace. ..;i:.._ 6 r Reference: General Statute 105-381(a)(1)a. Clerical Error. 7 REQUEST FOR PROPERTY TAX REFUND Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G48785 Rate Code: 17 Date: March 20, 2000 Name: Baucom, Virginia Jenkin Address: PO Box 2174 Chapel Hill, North Carolina 27515 VIN Nbr: 1G4HP52K~J410726 Action Requested: Partial properly tax refund far year of 1999. Recommendation: Approve refund for $135.36. Explanation: Refund due to clerical error. Vehicle taxed as if located in Carrboro City Limits, but actually located in Southern Triangle Fire Tax District at 102 Aberdeen Drive. . . Reference: General Statute 105-381(a)(1)a. Clerical Error. -, _. FC1R P~QP:~RT~ TAB R~F'L• Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G12596 Rate Code: 01 Date: April 10, 2000 Name: Meade, John Scott Address: 1419 Ford Road, B-4 Chapel Hill, North Carolina 27516 VIN Nbr: 1FALP54Y1DA316989 Action Requested: Partial property tax refund for year of 1999. Recommendation: Approve refund for $67.75. 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 1419 Ford Road in Chapel Hill. Reference: General Statute 105-381(a)(1)a. 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