Orange County NC Website
SUBJECT: <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: January 22, 1991 <br />Tax Refund Requests <br />DEPARTMENT: <br />Assessor's Office <br />ATTACHMENT(S): <br />Individual Requests <br />� 1 <br />Action Agenda <br />Item No. 1f_® <br />PUBLIC HEARING: Yes X No <br />INFORMATION CONTACT: <br />TELEPHONE NUMBER: <br />Hillsborough - 732 -8181 <br />Chapel Hill - 968 -4501 <br />Mebane - 227 -2031 <br />Durham -- 688 -7331 <br />PURPOSE: To consider 15 request(s) for refund of tax bills. <br />r <br />BACKGROUND: General Status 105- 381(b) <br />Action of Governing Body - Upon receiving a taxpayers <br />written statement of defense and request for release <br />or refund, the governing body of the Taxing Unit <br />shall. within 90 days after receipt of such a request <br />determine whether the taxpayer has a valid defense to <br />the tax imposed or any part thereof and shall either <br />release or refund that portion of the amount that is <br />determined to be in excess of the current liability <br />or notify the taxpayer in writing that no release or <br />refund will be made. <br />RECOMMENDATION(S): The manager's recommendation for each tax <br />refund request is stated on the individual request. <br />r <br />