HomeMy WebLinkAboutAgenda - 10-03-2000-8ar
ORANGE COUNTY,
BOARD 01= COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 3, 2000
Action Agenda
Item No. --g- !~
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
- Jo Roberson, Revenue Collector, ext.
2727
Resolution
Motor Vehicle Tax Refund Requests
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 two requests for property tax
refunds.
BACKGROUND: General Statute 105-381(b), "Action of Governing Body" provides that "Upon
receiving a taxpayers 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 the owners favor.
FINANCIAL IMPACT: Approving these refund requests will result in refunds amounting to
$203.44.
RECOMMENDATION(S`) The Manager recommends that the Board approve the attached
resolution approving two property tax refund requests in accordance with N.C. General Statue
105-381, and/or G.S. 105-330.2(8).
NORTH CAROLINA
ORANGE COUNT Y
REFUND RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund of taxes
when the Board of County Commissioners determines that a taxpayer applying for the refund has a valid
defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refunds" has
been taxed and the tax has been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refunds, the taxpayer
has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Refunds.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
OF ORANGE COUNTY THAT the recommended property tax refund(s) are
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I, Beverly A. Blythe, Clerk to the Boazd of Commissioners for the County of Orange, North
Carolina, DO HEREBY CERTIFY that the foregoing has been caxefully copied from the recorded minutes
of the Boazd of Commissioners for said County at a regulaz meeting of said Board held on
,said record having been made in the Minute Book of the minutes of said Board,
and is a true copy of so much of said proceedings of said Boazd as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County, this day of
Clerk to the Board of Commissioners
3
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: G68678
Rate Code: 0$
Date: September $, 2000
Name: Patricia Stewart Snipes
Address: 6121 NC 86 Lot S
Chapel Hill, N. C. 27S 14
VIN Nbr: 1GCCS1446X$118143
Action Requested: Property tax refund for year of 1999.
Recommendation: Approve refund for $99.09.
Explanation: Refund due to wrong rate district. Located at map reference 7.19..2A.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
4
REQUEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: H17$51
Rate Code: O1
Date: September 12, 2000
Name: Sherry Lynn Cooper
Address: 4530 Hollow Oaks Dr.
Chapel Hill, N. C. 27516-9703
VIN Nbr: DM5741RM71JA142$$
Action Requested: Property tax refund for year of 2000.
Recommendation: Approve refund for $104.35.
Explanation: Refund due to tax value appeal. Clerical Error.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
General Statute 105-381(a)(1)b. Illegal Tax.
H
U_
H
_~
O
}
m
Q
Z
W
W
YJ~
^'~
~ W
m
V H a°
2 4 N
~ N r
~,
a
2 g
a o
ei ~
ri
~ O O~ b
LL ° N
W
C - _ _
~ _
~
r. ~p ~
W o Q
W
r
z
o '-- o
m o a
m
LL ~ vi
~
r
m
7
S
V
L e
m O
Z
7
O
a
a
m
x
e
~ o
LL
m
7
a
m
n
~ ~
a
S
m
~
~
m
0
s
z
°
e
~ e
m
e
O
e
~ °
m O
m
U
°
m e
e °
P
O
Q
e
~
e
~_
Y
o e
S ~ n
v
a~
x
U
N °ry
z
z
U
C aD °~
7 W
O
U
vi p;
~
m r J
a
N
U VCl ~