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11 <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 17, 1998 <br />SUBJECT: Property Tax Refunds <br />DEPARTMENT: Assessor's Office <br />ATTACHMENT(S): <br />Resolution for Refund Requests <br />Action Agenda <br />Item No. $.. <br />PUBLIC HEARING: YES NO X <br />BUDGET AMENDMENT <br />NEEDED: YES NO X <br />INFORMATION CONTACT: <br />John Smith, Jr., ext 2101 <br />TELEPHONE NUMBER <br />Hillsborough <br />732 -8181 <br />Chapel Hill <br />968 -4501 <br />Mebane <br />227 -2031 <br />Durham <br />688 -7331 <br />--------------------------------7---------------------------------------------------------------------------- <br />PURPOSE: To consider adoption of refund resolution. <br />BACKGROUND: General Statute 105- 381(b) <br />Action of Governing Body - Upon receiving a taxpayers written statement of defense and <br />request for release or refund, the governing body of the Taxing Unit shall within 90 days <br />after receipt of such a request determine whether the taxpayer has a valid defense to the <br />tax imposed or any part thereof and shall either release or refund that portion of the <br />amount that is determined to be in excess of the correct liability or notify the taxpayer in <br />writing that no release or refund will be made. <br />RECOMMENDATION: The Manager recommends that the Board adopt the attached <br />resolution which approves each individual tax refund request. <br />1 <br />