Orange County NC Website
13 <br />Map Nbr: 4.40.A.4B <br />4.40.A.4E <br />Tract Nbr: 452821 <br />Account Nbr: 203724 <br />Rate Code: 00 <br />Name: John M. Roberts <br />Address: P.O. Box 42 <br />Hillsborough, NC 27278 <br />Action Requested: Request property tax refund for 1993 thru 1997. <br />Recommendation: Disapprove total property tax refund of $ 692.44 <br />Explanation: City boundary line disects two tracts owned by Mr. Roberts. Because a <br />portion of each tract is inside the city limits, both tracts were taxed in rate code 23 which <br />includes Hillsborough City tax. In such cases, it is an administrative decision that <br />determines the tax rate to be applied. In past years the administrative decision was to tax <br />both tracts inside the city limits. An administrative change is not refundable. <br />Reference: General Statute 105 -381 allows for refunds under three conditions. An <br />administration decision is not included as a condition for a refund. <br />