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f. <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />Action Agenda <br />Item No. 8 - I <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: Apri16, 1999 <br />SUBJECT: Property Tax Refunds <br />DEPARTMENT: Assessor's Office <br />ATTACHMENT(S): <br />Resolution <br />Tax Refund Requests <br />PUBLIC HEARING: (Y/1~ <br />INFORMATION CONTACT: <br />John Smith, Jr. <br />TELEPHONE NUMBERS: - -ext. 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 23 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 a$er 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 IMPACT: Approving these refund requests will result in refunds amounting to <br />$48,913.41. <br />Jurisdiction Amount <br />Orange County $29,455.69 <br />Chapel Hill $ 1,203.59 <br />Hillsborough $12,020.53 <br />Ch Hill, Carr Sch Dst $ 1,474.02 <br />Fire Districts $ 289.98 <br />Total Real Estate $47,892.43 <br />Total Motor Vehicles $ 1,020.98 <br />