Orange County NC Website
1 <br />ORANGE COUNTY <br />BOARD OF COt•121ISSIOITERS <br />ACTION AGENDA ITEX ABSTRACT <br />Meeting Date: March 24, 1992- - <br />SUBJECT: Tax Refund- Requests <br />DEPARTMENT: <br />Assessor's Office <br />ATTACMIENT (S) : <br />Individual Request <br />Action Agenda <br />Item No._;9_8 <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 21 request for property tax refunds. <br />l <br />W <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 />