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z <br />NORTH CAROLINA <br />COUNTY OF ORANGE <br />ORANGE COUNTY BOARD OF COMMISSIONERS <br />RESOLUTION <br />AUTHORIZING ORANGE COUNTY TAX COLLECTOR TO TREAT SMALL UNDER AND <br />OVERPAYMENTS AS PAID IN FULL PURSUANT TO NORTH <br />CAROLINA GENERAL STATUTE SECTION lOS-3S7c <br />WHEREAS, N. C. General Statute 105-357 of the Machinery Act permits, by <br />resolution approved by the Board of County Commissioners, the Tax Collector to treat <br />small underpayments (one dollar or less) of taxes as fully paid and to not refund small <br />overpayments (one dollar or less) of taxes unless the taxpayer requests a refund before <br />the end of the fiscal year in which the small overpayment is made subject to the <br />limitations and requirements set forth in such statute. <br />WHEREAS, the Orange County Board of County Commissioners by this resolution <br />authorizes the Tax Collector to adjust small underpayments and overpayments as set out <br />in N. C. General Statute 105-357c for all taxes levied for 2001-2002 fiscal'year, and for <br />all previous fiscal years, and shall continue in effect until repealed or amended by <br />resolution of the Orange County Board of County Commissioners. <br />This the day of April, 2001. <br />Stephen Hallsiotis, Chair <br />Orange County Board of Commissioners <br />