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oRANGECOUNTv <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: December 3, 2001 <br />Action Agentla <br />Item Na. $-4 <br />SUBJECT: Pro perty Tax Refunds <br /> <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (1'/N) Nc <br />ATTACHMENT(S): <br />Resolution <br />Taz Refuntl Requests <br />INFORMATION CONTACT: <br />John Smith, ext. 2101 <br />TELEPHONE NUMBERS: <br />Hillsborough T32d161 <br />Chapel Hill 9681401 <br />Durham 688-'/331 <br />Mebane 336-22T-P031 <br />PURPOSE: To wneitler atlopticn of refuntl resolution relatetl to three (3) requests far property <br />tax rePontls. <br />BACKGROUND: The Assessors OMCe has receivetl requesk from three (3) texpayere for <br />refuntls of property taxes they have paitl in prior fatal years. General Statute 105-381(b), <br />"Action of Governing BotlY Provides that "upon receiving a taxpayer's wdkan statement of <br />defense and request for release or refuntl, the governing body of the Taxiig Unit shall within 90 <br />days aker receipt of such a request tletermine whether the taxpayer hae a valid deFenae to the <br />tax imposetl or any part thereat antl shall either release or refuntl [hat portion of the amount that <br />is tleterminetl to be in excess of the correct llabiliry or notify the taxpayer in writing that no <br />release or refuntl will be metle". North Carolina law allows the BoaN to approve property tax <br />refuntls for the torten[ antl four previous fatal years. <br />FINANCIAL IMPACT: Approval of these changes will resuk in a net resuuton in revenue of <br />$5,935.98 to the County, municipalities, antl special tlistdds. <br />RECOMMENDATION(S): The Manager recemmentla that the Boats approve the akachetl <br />resolution approving three (3) pmperty tax refuntl requests in acwNance with N.C. General <br />Statute 105-381. <br />