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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: October 18, 2001 <br />Action Age tla <br />Item No. ~-~ <br />SUBJECT' Motor Vehicle Property Tax Refunds <br /> <br />pEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (YIN) No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Jo Roberson, Revenue Collec[oq ext. <br />2727 <br />Resolution <br />Motor Vehicle Taz Refund Requesk TELEPHONE NUMBERS: <br />Refund Data Spraetleheet Hillsborough ]3241181 <br />Chapel HIII 968-6801 <br />Durham 688-7331 <br />Mebane 338-22]-2031 <br />PURPOSE: Tq consider adoption of a refund resolution related to one request for property tax <br />refunds. <br />BACKGROUND: General SteWte 106381(b),'AC[ion of Governing Body' provitles that "Upon <br />receiving a taxpayeYS written statement of tlefense antl mquest far release or retunq [he <br />governing hotly of the Taxing Unit shall w8hin 90 tlays after receipt of such a request tletertnine <br />whether [he taxpayer hoe a valid tlefenae to the tax imposetl or any part thereof antl shall either <br />release or refund that portion of the amount that is tletenninetl ro be in excess of the mnecl <br />liability or notify Ne taxpayer in wrtting that ra release or refund will be matle'". <br />For classlfletl motor vehicles, GS f 0&330(8) allows for a toll or partial refuntl when a tax has <br />been paid antl pentlinq appeal Is tlecitletl in [he owneYS havor. <br />FINANCIAL IMPACT: Approving this refuntl repuesl will result in a refuntl amounting to <br />$402.75. <br />RECOMMENDATION(S): The Manager rewmmentls (hat the Board approve the a0achetl <br />resolutign approving one property taz refuntl request in acwNance with N.C. Geneal S(aW[e <br />f OS381, antllor G.S. 105-330.2(6). <br />