HomeMy WebLinkAboutAgenda - 06-29-2000-8q1.
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 29, 2000
Action Agenda
Item No.
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (YIN) No
ATTACHMENT(S):
Resolution
Motor Vehicle Tax Refund Requests
INFORMATION CONTACT:
Jo Roberson, Revenue Collector, ext.
2727
TELEPHONE NUMBERS:
Hillsborough
Chapel Hill
Durham
Mebane
732 -8181
968 -601
688 -7331
336 -227 -2031
PURPOSE: To consider adoption of refund resolution related to eight 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(B) 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
$849.59.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving eight property tax refund requests in accordance with N.C. General Statute
105 -381, and /or G.S. 105- 330.2(B).
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.
votes:
Upon motion duly made and seconded, the foregoing resolution was passed by the following
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 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
b
s
Map Nbr: Motor Vehicle
TRACT:NA
Account Nbr. F74617
G76376
Rate Code: 08
Name: DENNO, KELLY MARIE
Address: 1213 BLACKWOOD MOUNTAIN RD.
CHAPEL HILL, N.C. 27516
VIN. #JH4DB7652RS01600
Action Requested: Property tax refund for year of 98 and 99.
Recommendation: Approve refund $158.08.
Explanation: TAXED AT WRONG SITUS. LOCATED AT 7.19B..26 MAP.
Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error.
105 -3 81(a)(1)b. An illegal tax.
Approved by BOCC (date)
3
6
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr. E99771
F77376
Rate Code: 17
Name: MELVILLE, HARRY HUBERT
Address: 202 OVERLAKE DR.
CHAPEL HILL, N.C. 27516
VIN. #1FALP58S6VA203378
Action Requested: Property tax refund for year of 97 and 98.
Recommendation: Approve refund $182.46.
Explanation: TAXED AT WRONG SITUS. LOCATED AT 7.126D..94 MAP.
Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error.
105- 381(a)(1)b. An illegal tax.
Approved by BOCC (date)
t
f
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr. G66344
Rate Code: 22
Name: MELVILLE, HARRY HUBERT
Address: 202 OVERLAKE DR.
CHAPEL HILL, N.C. 27516
VIN. # 1 FMRU 17L 1 WLC32062
Action Requested: Property tax refund for year of 99.
Recommendation: Approve refund $238.94.
Explanation: VEHICLE DOUBLE TAXED DUE TO DMV ERROR.
Reference: General Statute 105- 381(a)(1)b. Illegal Tax..
Approved by BOCC (date)
7
8
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr. G86005
Rate Code: 22
Name: PEACOCK, SUSAN LOUISE
Address: 2 WELLESLEY PLACE
CHAPEL HILL, N.C. 27514
VIN. #1HGCB725XLA008695
Action Requested: Property tax refund for year of 99.
Recommendation: Approve refund $92.78.
Explanation: VEHICLE TAXED FROM ORANGE COUNTY WHEN RESIDENT
LIVES IN DURHAM COUNTY. INFORMATION SENT TO
DURHAM COUNTY FOR PROPER BILLING.
Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error.
105- 381(a)(1)b. An illegal tax.
Approved by BOCC I (date)
i T
1
Map Nbr: Motor Vehicle
TRACT: NA
Account Nbr. G81319
Rate Code: 04
Name: WHITESIDE, RIPLEY INGLIS
Address: 8 DOGWOOD ACRES DR.
CHAPEL HILL, N.C. 27516 -3112
VIN. #YV1AX8823E2240749
Action Requested: Property tax refund for year of 99.
Recommendation: Approve refund $20.49.
Explanation: TAXED IN ERROR, DUE TO DEPT. OF M.V. ERROR.
Reference: General Statute 105- 381(a)(1)a. A tax imposed through clerical error.
105- 381(a)(1)b. An illegal tax.
Approved by BOCC
(date)
9
10
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