Orange County NC Website
ORANGE COUNTY • • 126 <br /> BOARD OF COMMISSIONERS ACTION AGENDA <br /> ACTION AGENDA ITEM ABSTRACT ITEM NO.E1/1- <br /> • • . MEETING DATE February 19, 1985 • <br /> SUBJECT: Tax Refunds and Releases <br /> [• . • <br /> DEPARTMENT: Tax Supervisor I PUBLIC HEARING: YES NO <br /> • <br /> ATTACHMENT(S): INFORMATION CONTACT: • <br /> • <br /> • Dr. e <br /> Individual Requests <br /> PHONE NUMBERS: HILLS:01OUGH - 732-8181 <br /> 'HILLSBOROUGH - 732-9361 <br /> CHAPEL HILL - 967-9251 • <br /> MEBANE - 227-2031 <br /> DURHAM - 688-7331 <br /> PURPOSE: • <br /> • • <br /> • <br /> To con,iider, 8 mviests for refunds <br /> • • <br /> . , <br /> • • . • • <br /> • <br /> • <br /> • <br /> • <br /> • <br /> NEED: - <br /> General Statue 105-381 (b) • . • <br /> Action of Governing Body. - Upon receiving a taxpayer's written statement , <br /> of defense and request for release or refund, the governing body of. the <br /> taxing unit shall within 90 days after receipt of such request determine <br /> - whether the taxpayer has .a valid defense to the tax imposed or any part <br /> .thereof and shall either release or refund that portion of the amount <br /> • that is determined .to be in excess of the correct tax liability or notify' <br /> the taxpayer in writing that no release or refund will be made. <br /> - • <br /> • <br /> IMPACT: <br /> - - •See Individual Requests <br /> . • <br /> • <br /> • <br /> RECOMMENDATION(S): <br /> • <br /> 7 are recommended for approval; Snyder request, as the Board. decides. <br /> • <br />