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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />Action Agenda <br />Item No. (, _e <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: May 4, 1999 <br />SUBJECT: Property Tax Refunds <br />DEPARTMENT: Assessor's Office <br />PUBLIC HEARING: (Y/1~ <br />ATTACHMENT(S): <br />Resolution <br />Tax Refund Requests <br />INFORMATION CONTACT: <br />John Smith, Jr. <br />TELEPHONE NUMBERS: - -eat. 2191 <br />Hillsborough 732-8181 <br />Chapel Hill 968-4501 <br />Durham 688-7331 <br />Mebane 227-2031 <br />PURPOSE: To Consider adoption of refund resolution related to 3 requests for property tax <br />refunds. <br />BACKGROUND: General Statute 105-381(b), "Action of Governing Body" provides that "Upon <br />receiving a taxpayer's written statement of defense and request for release or refund, the governing <br />body of the Taxing Unit shall within 90 days after receipt of such a request determine whether the <br />taxpayer has a valid defense to the tax imposed or any part thereof and shall either release or refund <br />that portion of the amount that is determined to be in excess of the correct liability or notify the <br />taxpayer in writing that no release or refund will be made". <br />For classified motor vehicles, GS 105-330(B) allows for a full or partial refund when a tax has been <br />paid and pending appeal is decided in owners favor. <br />FINANCIAL IlVIPACT: Approving these refund requests will result in refunds amounting to <br />$492.23. <br />RECOMMENDATON(S): The .Manager recommends that the Board approve the attached <br />resolution approving 3 property tax refund requests in accordance with N.C. General Statute 105- <br />381, and/or G.S. 105-330.2(B). <br />