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2 <br /> NORTH CAROLINA <br /> COUNTY OF ORANGE <br /> 1- �S - aoc�l - c.� 39 <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 105-357c <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 all previous fiscal years,and shall continue in effect until repealed or amended by 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 Halkiotis,Chair <br /> Orange County Board of Commissioners <br />