Loading...
HomeMy WebLinkAboutAgenda - 08-15-2000-8fORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 15, 2000 Action Agenda Item No. - 8 `.E` SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Resolution Tax Refund Requests INFORMATION CONTACT: John Smith, ext 2101 TELEPHONE NUMBERS: Hillsborough 732-$181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To Consider adoption of refund resolution related to three (3) requests for property tax refunds. BACKGROUND: The Assessor's Offce has received requests from three (3) 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 na 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 $4,873.41 to the County, municipalities, and special districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving three (3) property tax refund requests 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 Cazolina General Statutes 105-381 and/or 330.2(B) allows for the refund of taxes when the Boazd 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 an the Request for Property Tax Refunds. NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY COM117ISSIONERS 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 Boazd of Commissioners for said County at a regulaz 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 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 2000. 2 Clerk to the Boazd of Commissioners Map Nbr: 7.53.A.1 B Tract Nbr: 747412 Account Nbr: 210348 Rate Code: 22 Name: Southern Assisted Living, Inc. Address: Suite 200 10003 Main St. Chapel Hill, NC 2751 G Action Requested: Request property tax refund far 1998 & 1999. Recommendation: Approve total property tax refund of $4,080.82 Explanation: An on-site field inspection resulted in an adjustment in the total square feet of the building area. Reference: General Statute 105-3 81(a)(1)b. An illegal tax. 3 4 Map Nbr: Tract Nbr: Account Nbr: 12577 Rate Cade: 00 Bill Nbr: 199928160 Name: Randy Paul Bullock Address: 2007 US 70A E. Hillsborough, NC 27278-9576 Action Requested: Request property tax refund for 1999. Recommendation: Approve total property tax refund of $ 47.95 Explanation: Owner listed, and was taxed fora 1999 Fast Track Four-Wheeler at a value of $5,000.00. Four-Wheeler vehicles are not taxable and should not have been listed. Reference: General Statute 105-381(a)(1)b. An illegal tax. 5 Tract Nbr: 357613 Account Nbr: 221426 Rate Code: 24 Name: Housthon BV, Ltd Address: 6330 Quadrangle Dr. # 305 Chapel Hill, NC 27514 Action Requested: Request property tax refund for 1999. Recommendation: Approve total property tax refund of $ 744.64 Explanation: Split missed. Property taxed at 132.54 acres and should have been taxed at 90.25 acres. Difference between 90.25 acres and the original 132.54 acres is now located entirely in Alamance County and taxed in Qlamance County. Reference: General Statute 105-381(a)(1)b. An illegal tax.