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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM AnSTRACT <br />Meeting Date: November ~, 2001 <br />Acgon Agenda <br />Item No. E-G <br />SUBJECT: Motor Vehide Property Tax Refuntls <br /> <br />DEPARTMENT: Revenue/Taz COlledor PUBLIC NEARING: (Y/N) No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Jo Roberson, Revenue Collector, eA. <br />Resolution 213 <br />Motor Vehicle Tex Refuntl Requests <br />ReNnd Data Spreatlsheet TELEPHONE NUMBERS: <br />Killsborou9h T324N8t <br />Chapel HIII 9684501 <br />Durham 888•]331 <br />Mebane 336.22]-2031 <br />PURPOSE: To consider adoption of a refund resolutign relatetl W three requests for property <br />tax refunds. <br />BACKGROUND: General Statute 105-381(b),'ACtlon of Governing Body' pmvidea that'Upon <br />receiving a tazpeyera written statement of tlefense antl request fm release or refund, [M1s <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 imposetl or any past thereo! end shall either <br />release or refund that portion of the amount that is tletelmined [q he in excess of the mrted <br />liability or notiry the taxpayer in wri8ng that no release or reund will be matle'. <br />For classifed motor vehicles, GS 105-330(6) allows for a full or paNal refund when a tax has <br />been paitl antl pending appeal la tledtled in me owns/s favor. <br />FINANCIAL IMPACT: Approving these refund requests will result in refuMS amounting to <br />$337.48. <br />RECOMMENDATION(S): The Manager recommends that Me BgeN approve me a8ached <br />resolution approving three property lax refund requeata in acmNance w8h N.C. General <br />Stehrte 10&381, and/or G.S. 105-330.2(8). <br />