HomeMy WebLinkAboutAgenda - 09-29-1999 - 8gORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 21, 1999
Action Agenda
Item No. g_q
SUBJECT: Motor Vehicle Property Tax Refunds
DEPARTMENT: Collector's Office
PUBLIC HEARING: (Y/N) .~i~a~=
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 3 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 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
$178.67.
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 2
REFUND RESOLUTION (Approval)
Whereas, North Cazolina 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 Boazd of Commissioners for the County of Orange, North
Cazolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes
of the Boazd 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
~QtrEST
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
Acct Number: G3577
Rate Code: 15
Date: September 2, 1999
Name: First Union National Bank
Address: Attn: Lease Accounting 3rd Floor VA0343
PO Box 40039
Roanoke, Virginia 24022-0039
VIN Nbr: 3B7HC13Y2XG171517
Action Requested: Property tax refund for yeaz of 1999.
Recommendation: Approve refund for $144.93
Explanation: Refund due to incorrect rate code.. Vehicle taxed as if located
in Chapel Hill City limits, but actually located in Little River
Fire District.
Reference: General Statute 105-381 (a)(1)a. Clerical Error.
~QussT
FOR PROPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
- Acct Number: E21454
Rate Code: 22
Date: September 2, 1999
Name: Sullivan, Robert Joseph Jr.
Address: 294 Highview Drive
Chapel Hill, North Carolina 27514-7911
VIN Nbr: OK0596
Action Requested: Property tax refund for year of 1997.
Recommendation: Approve refund for $17.84
Explanation: Refund due to incorrect value. Vehicle taxed as trailer valued at
$1000, but it actually is a boat trailer with a $100 value.
Reference: General Statute 105-330.2(B) Appraisal Appeal.
General Statute 105-3 81(a)(1)a. Clerical Error.
5
REQUEST
FOR. PRQPERTY TAX REFUND
Map Nbr: Motor Vehicle
Tract Nbr: NA
-- Acct Number: F21338
Rate Code: 22
Date: September 2, 1999
Name: Sullivan, Robert Joseph Jr.
Address: 294 Highview Drive
Chapel Hill, North Carolina 27514-7911
VIN Nbr: OK0596
Action Requested: Property tax refund for year of 1998.
Recommendation: Approve refund for $15.90
Explanation: Refund due to incorrect value. Vehicle taxed as trailer valued at
$1000, but it actually is a boat trailer with a $100 value.
Reference: General Statute 105-330.2(B) Appraisal Appeal. _. _
General Statute 105-381(a)(1)a. Clerical Error.
VEHICLE TAX REFUNDS BY DISTRICT
SEPTEMBER 1999
County Chapel Hill CH School Little River Fire CH Vehicle Fee INTEREST REFUND
First Union i -102.27 -36.50 8.84 -15.00 -144.93
Sullivan 1997 -9.98. . _...:.._5.96. ... _-1.90 _ _ _ _ _ _ -17.84
Sullivan 1998
-8.73
-5.38
-1.79 --_ __
-15.90
___
0.00
0.00
TOTALS
-18.71
-113.61
-40.19
8.84 _-
15.00
0.00
-178.67
refunddata nfreeman