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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: June 5, 2001 <br />Action Agen a <br />Item No. <br />SUBJECT: Property Tax Refunds __ _ _____ <br />DEPARTMENT: Assessors Office PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />Resolution <br />Tax Refund Requests <br />INFORMATION CONTACT: <br />John Smith, ext 2101 <br />TELEPHONE NUMBERS: <br />Hillsborough 732181 <br />Chapel Hill 968501 <br />Durham 688-7331 <br />Mebane 336-227-2031 <br />PURPOSE: To consider adoption of refund resolution related to three (3) requests for <br />property tax refunds. <br />BACKGROUND: .The Assessor's Office has received requests from three (3) taxpayers for <br />refunds of property taxes they have paid in prior fiscal years. General Statute 105-381(b), <br />"Action of Governing BodyA provides that "upon receiving a taxpayers written statement of <br />defense and request far release or refund, the governing body of the Taxing Unit shall within 90 <br />days after receipt of such a .request determine whether the taxpayer has a valid defense to the <br />tax imposed or any part thereof and shall either release or refund that portion of the amount that <br />is determined to be in excess of the correct liability or notify the taxpayer in writing that no <br />release or refund will be made°. North Carolina law allows the Board to approve property tax <br />refunds for the current and four previous fiscal years. <br />FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of <br />$3,042.30 to the County, municipalities, and special districts. <br />RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br />resolution approving three (3) property tax refund requests in accordance with N.C. General <br />Statute 105-381. <br />