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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: September 4, 2001 <br />Action Age~a <br />Item No. G) <br />SUBJECT: Motor Vehicle Property Tax Refunds _ <br />DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />Resolution . <br />Motor Vehicle Tax Refund <br />Refund Data Spreadsheet <br />INFORMATION CONTACT: <br />Jo Roberson, Revenue Collector, ext. <br />2727 <br />Requests TELEPHONE NUMBERS: <br />Hillsborough 732-8181 <br />Chapel Hill 9fi8-4501 <br />Durham 688-7331 <br />Mebane 336-227-2031 <br />PURPOSE; To consider adoption of a refund resolution related to two requests for property tax <br />refunds. <br />BACKGROUND; General Statute 105-381(b), "Action of Governing Body" provides that "Upon <br />receiving a taxpayer's written statement of defense and request for release or refund, the <br />governing body of the 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 thereof and shall either <br />release or refund that portion of the amount that is determined to be in excess of the correct <br />liability or notify the taxpayer in writing that no release or refund will be made." <br />For classified motor vehicles, GS 105-330(8) allows for a full or partial refund when a tax has <br />been paid and pending appeal is decided in the owner's favor. <br />FINANCIAL IMPACT: Approving these refund requests will result in refunds amounting to <br />$139.85. <br />RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br />resolution approving two property tax refund requests in accordance with N.C. General Statute <br />105-381, and/or G.S. 105-330.2(B). <br />