HomeMy WebLinkAboutAgenda - 05-16-2000-8qORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 16, 2000
Action Agenda
Item No.
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 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of refund resolution related to three 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(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 these refund requests will ~ result in refunds amounting to
$767.37.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving three 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)
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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 unposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Taz 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,l]O HER);BY GERTIF'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
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G16886
Rate Code: 15
Date: April 17, 2000
Name: Centura Bank
Address: Attention: Nancy Blaisdell
FO Box 500
Rocky Mount, North Carolina 27802
VIN Nbr: 1 GCEKI4ROWZ 142724
Action Requested: Partial property tax refund for year of 1999.
Recommendation: Approve refund for $127.27.
Explanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill
City Limits, but actually located in Little River Fire District at
7923 NC Hwy 57.
Reference: General Statute 105-381(ax1)a. Clerical Error.
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Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G57001
Rate Code: 07
Name: Chase Manhattan Auto Finance
Address: 900 Stewart Avenue
Garden City, New York 11530-4855
Attention: Gaetano Viscome, Property Tax Dept.
VIN Nbr: YS3DD78N3X7020378
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $592.31.
Date: April 19, 2000
Lessee: William D. George
12044 Iredell
Chapel Hill, NC 27514
Explanation: Refund due to clerical error. Vehicle taxed in Orange County,
but actually located in Chatham County at 12044 Iredell in Chapel Hill.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-3 81(a)(1)b. Illegal Tax.
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: F87226
Rate Code: 07
Date: April 18, 2000
Name: Zhao, Jun Guo
Address: 404 Englewood Drive
Chapel Hill, North Carolina 27514-5243
VIN Nbr: JN3LV5225N0415176
Action Requested: Partial property tax refund for year of 1998.
Recommendation: Approve refund for $47.79.
Eacplanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill
City Limits, but actually located in New Hope Fire District at
404 Englewood Drive.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
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