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HomeMy WebLinkAboutAgenda - 12-07-1999 - 8pORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 7, 1999 Action Agenda Item No. st - 'R SUBJECT: Property Tax Refunds DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/1~ ATTACHMENT(S): INFORMATION CONTACT: Resolution John Smith, Jr. Tax Refund Requests TELEPHONE NUMBERS: - -ext. 2101 Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 227-2031 PURPOSE: To Consider adoption of refund resolution related to four requests for property tax refunds. BACKGROUND: The Assessor's Office has received requests from four 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 no 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 $910.22 to the County, municipalities, and special districts.. RECOMMENDATION(S): The Manager recommends .that the Board approve the attached resolution approving 4 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 CONINIISSIONERS 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 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. WI/TNESS my hand and the corporate seal of said County, this 1~day of e~X:6 A- 199 9. Clerk to the B d of Commissi ers 2 3 REQUEST FOR PROPERTY TAX REFUND Map Nbr: 7.40A..13 Tract Nbr: 715256 Account Nbr: 196329 Rate Code: 22 Name: Mansoor Eskandari Address: 639 Arlington St. Chapel Hill, NC 27514-6701 Action Requested: Request property tax refund for 1996, 1997 and 1998. Recommendation: Approve total property tax. refund of $191.66 Explanation: A 240 square feet deck was listed and taxed in error. Removed deck valued at $4,454 and corrected 1999 Tax Notice.. Request refund for years taxed in error. Reference: General Statute 105-3 81(a)(1)b. An illegal tax. J Map Nbr: 7.16E.A.9 Tract Nbr: 714965 Account Nbr: 194480 Rate Code: 07 Name: Kwok Wong Address: 101 Wisteria Dr. Chapel Hill, NC 27514-9010 Action Requested: Request property tax refund for 1998. Recommendation: Approve total property tax refund of $271.68 Explanation: House built in 1998 was remeasured. Errors were found and corrected. The 1999 Tax Notice was corrected but the property was overtaxed for 1998. Reference:. General Statute 105-3 81(a)(1)b. An illegal. tax. Map Nbr: 2.4..12A Tract Nbr: 257056 Account Nbr: 219785 Rate Code: 16 Name: Darrell Lingle Address: 9211 NC 86 North Cedar Grove, NC 27231 Action Requested: Request property tax refund for 1998. Recommendation: Approve total property tax .refund of $190.49 Explanation: One house and several outbuildings were listed in error on this lot when parcel was split in 1997. Billed incorrectly for 1998 and 1999. Refund is requested for 1998 only. The 1999 Tax Notice was corrected and new bill mailed to taxpayer. Reference: General Statute 105-381(a)(1)b. An illegal tax.. 5 6 Map Nbr: 7.24F.A.5 Tract Nbr: 713605 Account Nbr: 196621 Rate Code: 22 Name: Dale Pratt-Wilson Address: 154 Lake Ellen Dr. Chapel Hill, NC 27514-1937 Action Requested: Request property tax refund for 1998.. Recommendation: Approve total property tax refund of $256.19 Explanation: House was taxed at 100% complete for 1998 and 1999. Should have been taxed at 89% complete for both years. The 1999 Tax Notice was corrected and new bill mailed to owner. Request refund for 1998 only. Reference: General Statute 105-381(a)(1)b. An illegal tax.