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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: October 6, 2009 <br />Action Agenda <br />Item No. q- - <br />SUBJECT: Policy Statement on Residents' Statements of Defense and Requests for Release or <br />Refund of Taxes <br />DEPARTMENT: County Attorney <br />ATTACHMENT(S): <br />None <br />PUBLIC HEARING: (Y/N) No <br />INFORMATION CONTACT: <br />John Roberts, 245-2318 <br />PURPOSE: To provide a statement on the Board of County Commissioners' position on <br />responding to property owner inquiries regarding tax releases of properties located along the <br />Orange County/Alamance County line. <br />BACKGROUND: Currently, there is an amount of uncertainty regarding the exact location of <br />the Orange County/Alamance County line. Orange County recognizes a certain line for <br />taxation, election, education, and other purposes. A recent North Carolina Geodetic Survey <br />places the county line in another location. This geodetic survey is not the official county line <br />until accepted as such by the North Carolina General Assembly. At this time Orange County <br />and Alamance County, through their respective Boards of Commissioners, are seeking to <br />determine what line should be agreed upon for submission to the General Assembly. <br />Orange County has received requests for release or refund of all or a portion of taxes levied <br />against property within Orange County's currently recognized boundary line but outside the <br />boundary line designated by the geodetic survey. The Board of County Commissioners wishes <br />to state a policy position to resolve these matters as such: Orange County will comply with <br />N.C.G.S. § 105-380 and will respond to any and all such requests for release or refund as <br />required by state law and in particular N.C.G.S. § 105-381. <br />FINANCIAL IMPACT: None <br />RECOMMENDATION(S): The Interim Manager recommends the following: <br />1) The Board adopt a policy to respond to all statements of defense and requests for <br />release or refund of taxes presented to the Orange County Board of Commissioners <br />pursuant to N.C.G.S. §§ 105-380 and 105-381 which require a response by the Board <br />within 90 days; <br />2) Upon receipt of such a statement by the Chair of the Board or by the County Manager, <br />a copy of the statement be forwarded to each Commissioner, and to the County <br />Attorney for analysis and recommendation; <br />3) The recommendation of the County Attorney be presented to the Board of County <br />Commissioners in sufficient time to allow the Board to act on the recommendation <br />within the prescribed period for response; and <br />4) The Board delegate its authority to determine requests for release or refund in amounts <br />less than $100 to the County Attorney. <br />