Orange County NC Website
• ORANGE COUNTY <br />BOARD OF CO2•IMISSIONERS <br />ACTION AGENDA ITE11 ABSTRACT <br />Meeting Date: November 19., 1991 <br />SUBJECT: Tax Refund.. Requests <br />DEPARTMENT: Assessor's Office <br />ATTACHMENT(S): <br />I PURPOSE: <br />Acti.cn Agenda <br />Item No.—ULA <br />PUBLIC HEARING:, Yes X No <br />INFORMATION CONTACT: <br />Individual Request TELEPHONE NUMBER: <br />Hillsborough - 732 -8181 <br />Chapel Hill -- 958 -4501 <br />Mebane - 227 -2031 <br />Durham - 588 -7331 <br />To consider 11 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 />w <br />RECOMMENDATION(S): The manager's recommendation for each tax refund is stated <br />on the individual request. <br />