HomeMy WebLinkAboutAgenda - 10-19-1999 - 8fORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No. g
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 19, 1999
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Collector's Office
ATTACHIVIENT(S):
Resolution
Motor Vehicle Tax Refund Requests
PUBLIC HEARING: ~ n=
INFORMATION CONTACT:
Ginger Rolfe
TELEPHONE NUMBERS: - -ext. 272'7
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 227-2031
PURPOSE: To Consider adoption of refund resolution related to 3 request 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 owners favor.
FINANCIAL IMPACT: Approving these refund requests will''result in refunds amounting to
$146.89.
RECOMMENDATON(S): The Manager recommends that the Board approve the attached
resolution approving 3 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)
2
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 fora 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 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
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199_.
Clerk to the Board of Commissioners
3
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: E52952 &
F46279
Rate Code: 07
Date: October 3, 1999
Name: Tabak, Gwendolyn Barbara
Address: 279 Erwin Road
Chapel Hill, North Carolina 27514-6857
VIN Nbr: 7fIMCA5643KC052563
Action Requested: Partial property tax refund for years of 1997 &1998.
Recommendation: Approve refund for $88.32
Explanation: Refund due to clerical error. Vehicle taxed as if located in Chapel Hill
City Limits, but actually located in the New Hope Fire Tax District at
279 Erwin Road.
Reference: General Statute 105-381(a)(1)a. Clerical'Error.~
4
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: F77234
Rate Code: 10
Date: October 3, 1999
Name: McCarley Gerald Fowler
Address: 4700 Teer Road
Chapel Hill, North Carolina 27516
VIN Nbr: JG1MR3361PK207321
Action Requested: Partial property tax refund for year of 1998.
Recommendation: Approve refund for $52.66
Explanation: Refund due to clerical error.. Vehicle taxed as if located in Carrboro
City Limits, but actually located. in the Orange Grove Fire Tax District at
4700 Teer Road.
Reference: General Statute 105-381(a)(1)a. Clerical Error. ~ ~~~~~.a~~.~.~':>:.:....~.~
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5
Map Nbr: Motor Vehicle
Name: Tempest, David Lawrence
Address: 2220 Neville Road
Chapel Hill, North Carolina 27516-5472
VIN Nbr: 1P4GP44RSVB482496
Action Requested: Partial property tax refund for year of 1999.
Recommendation: Approve refund for $5.91
Tract Nbr: NA
Acct Number: G22586
Rate Code: 04
Date: October 3, 1999
Explanation: Refund due to value appeal. Vehicle originally assessed at
$15,130 but lowered to 14,630 due to high mileage.
Reference:. General Statute 105-330.2(B) Appraisal Appeal.
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