Orange County NC Website
3 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> Action Agenda <br /> Item No. 8_11 <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: August 20, 1997 <br /> SUBJECT: Property Tax Releases <br /> --------------------------------------------------------------------------------------------------------- <br /> DEPARTMENT: Assessor's Office PUBLIC HEARING: YES NO X <br /> ATTACHMENT(S): BUDGET AMENDMENT <br /> NEEDED: YES NO X <br /> INFORMATION CONTACT: <br /> Spreadsheet Listing Requested Releases <br /> John Smith, Jr., ext 2101 <br /> TELEPHONE NUMBER <br /> i Hillsborough 732-8181 <br /> Chapel Hill 968-4501 <br /> Mebane 227-2031 <br /> Durham 688-7331 <br /> --------------------------------------------------------------------------------------------------------- <br /> PURPOSE: To consider requests for property tax releases. <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 current liability or notify the taxpayer in <br /> writing that no release or refund will be made. <br /> RECOMMENDATION: The manager recommends all attached releases be approved. <br />