Agenda - 10-02-2001-8c - Laserfiche WebLink

Browse Search

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