Orange County NC Website
1 <br /> Ni‘ • <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> Action Agenda <br /> Item <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: April 3, 1989 <br /> SUBJECT: Tax Refunds Request <br /> -DEPARTMENT: PUBLIC HEARING:. Yes X No <br /> Tax Supervisor <br /> ATTACHMENT(S) : INFORMATION CONTACT: <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 31 request for refund of tax bills. <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 /> 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 /> RECOMMENDATION(S) : <br /> • <br /> • <br />