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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: August 5. 1991 - _ <br />SUBJECT: Tax Refund .Requests <br />DEPARTMENT: Assessor's Office <br />ATTACHMENT(S): <br />Individual Request <br />1 <br />Action Agenda <br />Item No.. <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 10 request for property tax refunds. <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): The manager's recommendation for each tax refund is stated <br />on the individual request. <br />