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e,,,mr er o <br />rt m^. <br />e^Prmia <br />•rb Ur°"p' <br />ORANGE COUNTY TAX OFFICE <br />JOHN SMITH, Jr, CAE 200 SOUTH CAMERON STREET JUDY RYAN <br />ASSESSOR P.O, BOX 8181 DEPUTY ASSESSOR <br />IULLSBOROUGII, NORTH CAROLINA 27278 <br />TELEPHONE (919) 732-8181, Ext. 2100, FAX 644-3091 <br />MEMORANDUM <br />January 12, 2006 <br />TO: Orange County Board of County Commissioners <br />FROM: John Smith, Assessor <br />RE: Release/Refund request for Mike Buchanan <br />Mr. Mike Buchanan is requesting a refund for taxes paid through garnishrrient for tax years <br />1999 and 2000 for a 1972 Sierra 12X56 mobile home. The refund request is for $254.58. <br />He is also requesting a release of the balance due of $299.69, which includes interest <br />through the end of January, 2006. Mr. Buchanan claims that he never owned the property <br />but was simply renting the mobile home. <br />The Assessor does not have conclusive proof that Mr. Buchanan did not own the mobile <br />home for the years assessed, however, extensive research does indicate that he likely never <br />owned the mobile home but was simply a tenant. Facts of research are as follows: <br />Mobile home was owned and titled per Department of Motor Vehicle records to <br />Steve Baker for year 1993 through 1996. <br />? James Landon (Larry) Freeland (owner of Orange Mobile Home Estates Mobile <br />Home Park) purchased the mobile home and signed a listing form for 1997. <br />? In 1997, Bryant Jones purchased the mobile home. He signed the listing form and <br />was billed in 1998. <br />? On December 1, 1998, Mike and Nancy Buchanan signed a lease for lot rent with <br />Orange Mobile Home Estates. A telephone conversation with Mrs. Buchanan <br />revealed that they were renting the mobile home from Floyd (Pete) McCullough <br />who was purchasing the home from Bryant Jones.