Orange County NC Website
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: October 2, 2001 <br />Action Agenda <br />Item No. ~~ <br />SUBJECT: Motor Vehicle Property Tax Refunds <br /> <br />DEPARTMENT: RevenuelTaz COlleelor PUBLIC HEARING (YIN) No_ _ <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Jo Roberson, Revenue Collector, ext. <br />2727 <br />Resolution <br />Molor Vehicle Tax Refund Requests TELEPHONE NUMBERS: <br />Rrefuntl Oafs Spreadsheet Hillsborough ]328181 <br />Chapel HIII 968-05D1 <br />Durham 6881331 <br />Mebane 3 3 6-2 213 0 31 <br />PURPOSE: To mnaider adoption pfa refuntl resolution relatetl bfour requesLS for property fez <br />refunds. <br />BACKGROUND: General Statute 105-381(b),'AGion of Governing Body' pmvitlea Mat "Upon <br />receiving a taxpayer's wriden statement of tlefansa end request far release or refund, the <br />governing body pf the Taxing UnR shall w8hln 90 tlays after receipt of such a request determine <br />wheNer the taxpayer has a valid defense to the fax imposed or any part thereof antl shall sinter <br />release or refund that portion of Ne amount that is tleterminetl b be In excess of the correG <br />liability or notify the taxpayer in wining that no release or refuntl will be matle'". <br />For GassMetl motor vehiGes, GS 105-330(8) allows for a full or partial refund when a fm has <br />been paitl and pending appeal is tlecidetl in the own~ls favor. <br />FINANCIAL IMPACT: Approving these refund requests will result in rePontls amounting to <br />$36]9 <br />RECOMMENDATION(S): The Manager rewmmentls thetlhe eoeM approve Me adached <br />resolution approving fourpmperty tax refuntl requests in acmmance with N.C. General Statute <br />105-381, end/or G.S. [05-330.2(8). <br />