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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: March 17, 1998 <br />Action Agenda <br />Item No. 8i <br />SUBJECT: Property Tax Refunds <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N)'' " <br />BUDGET AMENDMENT: (Y/N) <br />ATTACHMENT(S): <br />Resolutions <br />Tax Refund Requests <br />INFORMATION CONTACT: <br />John Smith, Jr., ext 2101 <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 resolutions related to 10 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 />The Assessor finds that nine of the requests meet the statutory requirements for refund, and that one <br />does not. Adoption of the attached resolutions will carry out the Board's statutory responsibilities <br />regarding these refund requests. <br />RECOMMENDATION: The Manager recommends that the Board approve the attached <br />resolutions approving nine property tax refund requests and denying one, in accordance with N. C. <br />General Statute 105 -381. <br />