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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: March 3, 1999 <br />SUBJECT: Property Tax Refunds <br />DEPARTMENT: Assessor's Office <br />ATTACHMENT(S): <br />Resolution <br />Tax Refund Requests <br />Action Agenda <br />Item No. 9-4 <br />PUBLIC HEARING: (Y/1) <br />BUDGET AMENDMENT: (Y/1) <br />INFORMATION CONTACT: <br />John Smith, Jr., ext 2101 <br />TELEPHONE NUMBERS: <br />Hillsborough <br />732 -8181 <br />Chapel Hill <br />968 -4501 <br />Durham <br />688 -7331 <br />Mebane <br />227 -2031 <br />PURPOSE: To consider adoption of refund resolution related to 11 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 />RECOMMENDATION: The Manager recommends that the Board approve the attached <br />resolution approving 11 property tax refund requests in accordance with N. C. General Statute <br />105 -381, and/or G.S. 105- 330.2(B). <br />