Orange County NC Website
1 <br /> O R A N G E C O U N T Y <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: December 20 , 1994 <br /> Action Agenda <br /> Item # �/ - <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 /> 10 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 10 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 /> RECOMMENDATION( S ) : The manager ' s recommendation for each tax refund <br /> request is stated on the individual request . <br />