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O R A N G E CO U N T Y <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: May 17 , 1994 <br /> Action Agenda <br /> Item # _YET-D <br /> SUBJECT: Property Tax Refunds <br /> DEPARTMENT: PUBLIC HEARING: Yes —X—No <br /> Assessor' s Office <br /> ATTACHMENT(S) : INFORMATION CONTACT: Kermit Lloyd, <br /> Assessor <br /> 25 Property Tax Refund Request <br /> TELEPHONE NUMBERS: <br /> Hillsborough - 732-8181 <br /> Durham - 688-7331 <br /> Mebane - 227-2031 <br /> Chapel Hill - 967-9251/968-4501 <br /> PURPOSE: To consider 25 request( s ) for property tax refunds. <br /> BACKGROUND: General Statute 105-381 (b) <br /> Action of Governing Body - Upon receiving a taxpayers <br /> written statement of defense and request for release or <br /> refund, the governing body of the Taxing Unit shall within <br /> 90 days after receipt of such a request determine whether <br /> the taxpayer has a valid defense to the tax imposed or any <br /> part thereof and shall either release or refund that <br /> portion of the amount that is determined to be in excess <br /> of the current liability or notify the taxpayer in writing <br /> that no release or refund will be made. <br /> Refunds on items 2 - 21 are Durham County adjustments by <br /> their Board of Equalization and Review on 1993 values . <br /> The refunds affect Chapel Hill City taxes only, as the <br /> parcels are actually located in Durham County. Under the <br /> current agreement Orange County collects Chapel Hill <br /> City taxes on those parcels located within the boundaries <br /> of Chapel Hill City, but in Durham County. <br /> RECOMMENDATION(S ) : The manager' s recommendation for each tax refund <br /> request is stated on the individual request. <br />