Agenda - 09-16-2003-8c - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 16, 2003 Action Agenda Item No. $-C,. SUBJECT: Motor Vehicle Property Tax Refunds DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Jo Roberson, Revenue Collector, ext. Resolution 2727 Refunds Data Spreadsheet TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider adoption of a refund resolution related to 112 requests for motor vehicle 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 105-330.2(b) allows for a full or partial refund when a tax has been paid and pending appeal is decided in the owner's favor. There are 112~total refunds being submitted. Seventy-four of these are related to Chandler Concrete for the years 1999 through 2003. Chandler Concrete's original record with the Department of Motor Vehicles (DMV) in Raleigh reflected an erroneous address as the situs. In turn, Orange County's rate coding system erroneously priced these vehicles as being inside the Town of Chapel Hill. By written request from the taxpayer, staff has corrected the records releasing the Chapel Hill portion and charging the correct fire district tax for the given years. Chandler Concrete is working with the DMV to correct the records to ensure the correct situs address is reflected for future billings. FINANCIAL IMPACT: Approval of these refund requests will result in a net reduction of $23,956.70 to Orange County, the towns, and school and fire districts. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution approving 112 motor vehicle property tax refunds requested in accordance with N.C. General Statutes.