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2 <br /> NORTH CAROLINA RES-2020-013 <br /> ORANGE COUNTY <br /> ORANGE COUNTY BOARD OF COMMISSIONERS RESOLUTION <br /> AUTHORIZING ORANGE COUNTY TAX COLLECTOR TO TREAT SMALL UNDER AND <br /> OVERPAYMENTS AS PAID IN FULL PURSUANT TO NORTH CAROLINA GENERAL STATUTE <br /> SECTION 105-357(c) <br /> Whereas,North Carolina General Statutes 105-357(c)of the Machinery Act permits,by resolution <br /> approved by the Board of County Commissioners,the Tax Collector to treat small underpayments(one <br /> dollar or less)as fully paid and to not refund small overpayments(one dollar or less)of taxes unless the <br /> taxpayer requests a refund before the end of the fiscal year in which the small overpayment is made subject <br /> to the limitations and requirements set forth in such statute;and <br /> Whereas,the Orange County Board of County Commissioners by this resolution authorized the Tax <br /> Collector to adjust small underpayments and overpayments as set out in North Carolina General Statue 105- <br /> 357(c)for all taxes levied for 2019-2020 fiscal year,and for all previous fiscal years,and shall continue in <br /> effect until repealed or amended by resolution of the Orange County Board of County Commissioners. <br /> NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY <br /> COMMISSIONERS OF ORANGE COUNTY THAT the recommended treatment of small under and <br /> overpayment(s)is approved. <br /> Upon motion duly made and seconded,the foregoing resolution was passed by the following votes: <br /> Ayes: Commissioners <br /> Noes: <br /> I,Donna Baker,Clerk to the Board of Commissioners for the County of Orange,North Carolina, <br /> DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the <br /> Board of Commissioners for said County at a business meeting of said Board held on <br /> ,said record having been made in the Minute Book of the minutes of said Board, <br /> and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the <br /> resolution described in said proceedings. <br /> WITNESS my hand and the corporate seal of said County,this day of <br /> ,2020 <br /> Clerk to the Board of Commissioners <br />