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! <br /> 1 <br /> � ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: October 6, 1998 <br /> Action Agenda <br /> Item No. <br /> SUBJECT: Property Taac Refunds <br /> DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/1� <br /> BUDGET AMENDMENT: (Y/1� <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution John Smith, Jr., ext 2101 <br /> Ta�c Refund Requests <br /> TELEPHONE NUMBERS: <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 8 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 /> RECOMMENDATION: The Manager recommends that the Boazd approve the attached <br /> resolution approving 8 property taa�refund requests in accordance with N. C. General Statute <br /> 105-381. <br />