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Home My WebLink AboutAgenda - 09-05-2000-8bORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 5, 2000 Action Agenda Item No. _ ~-6 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 a 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 far 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 notifjx:the taxpayer in writing that no release or ~r?fuuGic#~-ill 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 $301.03. 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) 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. 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 HERL~Y 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 1 1 ~'~ REQUEST FOR PROPERI'S~ TAX REFUND Name: Chase Manhattan Auto Finance Address: F. O. Box 5210 New Hyde Park, N. Y. 11042-5210 Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: F81034 Rate Code: 08 Date: July 21, 2000 Lessee: Cosystems 5646 Willow Blair Pl. Chapel Hill, NC 27514 VIN Nbr: WVWMA63B7WE219340 Action Requested: Property tax refund for year of 1998. Recommendation: Approve refund for $129.94. Explanation: Refund due to incorrect rate code. Located at map reference 7.13..32. Reference: General Statute 105-381(axl)a. Clerical Error. General Statute 105-3 81(ax 1)b. Illegal Tax. J Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G82584 Rate Code: 08 Date: July 21, 2000 Name: Chase Manhattan Auto Finance Lessee: Cosysterns 5646 Willow Blair Pl. Address: P. O. Box 5210 Chapel Hill, NC 2'7514 New Hyde Fark, N.Y. 11042-5210 VIN Nbr: WVWMA63B7WE219340 Action Requested: Property tax refund for year of 1999. Recommendation: Approve refund for $131.54. Explanation: Refund due to incorrect rate code. Located at map reference 7.13..32. Reference: General Statute 105-381(a)(1)a. Clerical Error. General Statute 105-3 81(a)(1)b. Il legal Tax. 5 Map Nbr: Motor Vehicle Tract Nbr: NA Acct Numbers: G1318S Rate Code: 10 Date: August 10, 2000 Name: David Pohl Pandolfi Address: 7217 Ramblewood Rd. Hillsborough, N. C. 27278 VIlV Nbr: 1G1]C1445R7296337 Action Requested: Property tax refund for year of 1999. Recommendation: Approve refund for $39.55. Explanation: Refund due to wrong rate, located at map reference 6.19A..27. Reference: General Statute 105-381(axl)a. Clerical Error. General Statute 105-381(a)(1)b. Illegal Tax. I, a m m ~ o m m '313 m~ I I 4 ~ 1 II 'I e O ~ i I I 5 I ' ~ I e I ! I ~ I ~ m ,,I I I; ~ i ~ ICI al`s x 1~0 ~ QN/I CIA ~ I Q t ~ ~' 2 I I I i I y A j C~1 u9N O a V O_ w N A I ~ I I '. I = j ~ IW 1 O C i I I i O j j ~ i ~ I I ~ I i I i ~ ~ ,0 i~ ~ I p ~ ~ i i ' ~ t0 e m e i ~ I in i i ~ p G I ~ 'I m O I 3 I T C x E I b J ~ ~ f ~ N ~ V p N O N fA O 1 m 0 ~ _ a Q '0 ;a I i ~! 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