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t! 1 <br /> ORANGE COUNTY <br /> BOARD OF CO2•fMISSIONERS <br /> Action Agenda <br /> Item No. <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 19,. 1991 - <br /> SUBJECT: Tax Refund..Requests <br /> • <br /> DEPARTMENT:Assessor's Office PUBLIC HEARING:- Yes X No <br /> ATTACHMENT(S) : INFORMATION CONTACT: <br /> KERMIT LLOYD, ext 2101 <br /> Individual Request TELEPHONE NUMBER: <br /> Hillsborough - 732-8181 <br /> Chapel Hill - 968-4501 <br /> Mebane - 227-2031 - <br /> Durham - - 688-7331 <br /> PURPOSE: To consider 8 request for property tax refunds. <br /> • <br /> • <br /> • <br /> • <br /> BACKGROUND: General Statutes 105-381 (b) <br /> Action of Governing Body - Upon receiving a taxpayers written statement <br /> of defense and request for release or refund, the governing body of the <br /> µ Taxing Unit shall within 90 days after receipt of such a 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 current liability or notify <br /> the taxpayer in writing that no release or'refund will be made. <br /> • <br /> • <br /> • <br /> • <br /> •RECOMMENDATION(S) : The manager's recommendation for each tax refund is stated <br /> on the individual request. <br />