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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: April 1, 2014 <br /> Action Agenda <br /> Item No. 6-g <br /> SUBJECT: Delegation of Property Tax Release/Refund Authority Based on North Carolina <br /> General Statute (NCGS) 105-381 <br /> DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Dwane Brinson, Tax Administrator, <br /> NCGS 105-381 (919) 245-2726 <br /> PURPOSE: To consider delegation of authority as authorized under North Carolina General <br /> Statute (NCGS) 105-381(b) and approve a resolution thereby allowing the Finance Officer to <br /> approve requests for release or refund of property taxes less than one hundred dollars <br /> ($100.00). <br /> BACKGROUND: The Tax Office routinely receives requests for release or refund of property <br /> taxes. Many of the requests result in releases or refunds of less than one hundred dollars <br /> ($100.00) thereby qualifying for review by the Finance Officer under the NCGS. It is proposed <br /> that the Tax Administrator, on a weekly basis, submit and discuss with the Finance Officer <br /> release and refund requests under one hundred dollars ($100.00). As required by NCGS 105- <br /> 381, a monthly report on all decisions would be provided to the BOCC as information and <br /> entered into the minutes of the meeting to comply with law. <br /> FINANCIAL IMPACT: None. <br /> RECOMMENDATION(S): The Manager recommends the Board approve the attached <br /> resolution to formally delegate authority to the Finance Officer to review and approve or deny <br /> release and refund requests under one hundred dollars ($100.00) in accordance with North <br /> Carolina General Statute 105-381. <br />