Agenda - 12-16-1997 - 8e - Laserfiche WebLink

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� 1 ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. g-F- ACTION AGENDA ITEM ABSTRACT Meeting Date: December 16, 1997 SUBJECT: Property Tax Refunds ------------------------------------------------------------------------------------------------------------ DEPARTMENT: Assessor's Office PUBLIC HEARING: YES NO X ATTACHMENT(S): BUDGET AMENDMENT NEEDED: YES NO X Resolution for Refund Requests INFORMATION CONTACT: John Smith, Jr., ext 2101 TELEPHONE NUMBER Hillsborough 732-8181 Chapel Hill 968-4501 Mebane 227-2031 Durham 688-7331 ------------------------------------------------------------------------------------------------------------- PURPOSE: To consider adoption of refund resolution. BACKGROUND: General Statute 105-381(b) Action of Governing Body - Upon receiving a taxpayers written statement of defense and request for release or refund, the governing body of the Taxing Unit shall within 90 days after receipt of such a request determine whether the taxpayer has a valid defense to the tax imposed or any part thereof and shall either release or refund that portion of the amount that is determined to be in excess of the correct liability or notify the taxpayer in writing that no release or refund will be made. RECOMMENDATION: The Manager recommends that the Board adopt the attached resolution which approves each individual tax refund request.