HomeMy WebLinkAboutAgenda - 10-05-1999 - 8hORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No. S-~
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 5, 1999
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Collector's Office
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Motor Vehicle Tax Refund Requests
INFORMATION CONTACT:
Ginger Rolfe
TELEPHONE NUMBERS: - -ext. 2727
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 227-2031
PURPOSE: To Consider adoption of refund resolution related to 1 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
$208.78.
RECOMMENDATON(S): The Manager recommends that the Board approve the attached
resolution approving 1 property tax refund request 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
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
199
Clerk to the Board of Commissioners
3
REQUEST
FOR PRQPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Numbers: E19675
F19497
Rate Code: I ~
Date: September 17, 1999
Name: Murray, Sean Arnold
Address: 7608 Vista Lane
Hillsborough, North Carolina 27278
VIN Nbr: 4F4CR16A1TTM33636
Action Requested: Partial property tax refund for year of 1997 & 1998.
Recommendation: Approve refund for $208.78
Explanation: Refund due to incorrect rate code. Vehicle taxed as if located in
Carrboro City Limits. Vehicle actually located in Orange Grove Fire
District.
Reference: General Statute 105-381(a)(1)a. Clerical Error.
VEHICLE TAX REFUNDS BY DISTRICT
FOR SEPTEMBER 1999
Carrboro CH School Orange Grove Fire Carrboro Vehicle INTEREST REFUND
MURRAY 1997 -82.67 -21.01 _ 5.70 -15.00 0.00 -112.98
MURRAY 1998 -66.68 -18.72 4.60 -15.00 0.00 -95.80
__I _ _ __- - _ - - - -_ --- ---_- __-- _ _ ----
TOTAL -149.35 -39.73 10.30 30.00 0.00 -208.78
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