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•�h <br />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: February 4, 1991 <br />SUBJECT: $100 Motor Vehicle Penalty <br />DEPARTMENT: Assessor <br />PUBLIC HEARING: <br />Action Ag'ennda <br />Item # . V- <br />Yes —X—No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Assessor's Office, Extension 2101 <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 a request for the refund of $100 motor <br />vehicle penalty. <br />BACKGROUND: General Status 105 -381 (b) <br />Action of Governing Body. - Upon receiving a taxpayer's <br />written statement of defense and request for release <br />or refund, the governing body of the Taxing Unit shall <br />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 or <br />notify the taxpayer in writing that no release or <br />refund will be made. Please refer to the May 15, <br />1990, agenda abstract setting precedence releasing or <br />refunding penalties for those who show no action of <br />intentional fraud only for the tax years of 1988 -89. <br />RECOMMENDATION: See recommendation on page 2. <br />