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2 <br /> NORTH CAROLINA <br /> ORANGE COUNTY <br /> REFUND RESOLUTION <br /> Whereas,North Carolina General Statutes 105-381 allows for the refund of taxes <br /> when the Board of County Commissioners determines that a taxpayer applying for the <br /> refund has a valid defense to the tax imposed; and <br /> Whereas,the properties listed in each of the attached"Request for Property Tax <br /> Refunds"has been taxed and the tax has been collected: and <br /> Whereas, as to each of the properties listed in the Request for Property Tax <br /> Refunds,the taxpayer has timely applied in writing for a refund of the tax imposed and <br /> has presented a valid defense to the tax imposed as indicated on the Request for Property <br /> Tax Refunds. <br /> NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY <br /> COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax <br /> refund(s) are approved. <br /> Upon motion duly made and seconded,the foregoing resolution was passed by the <br /> following votes: <br /> Ayes: Commissioners <br /> Noes: <br />