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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: January 16, 2W2 <br />Action Agenda <br />Item No. ?aO <br />SUBJECT: Property Tax Refunds <br /> <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No <br /> <br />ATTACHMENT(S): INFORMATION CONTACT: <br /> John Smith, ext. 2101 <br />Resolution <br />Tax Refund Request TELEPHONE NUMBERS: <br /> Hillsborough 732-8181 <br /> Chapel Hill 9684301 <br /> Durham 688-7331 <br /> Mebane 336-227.2031 <br />PURPOSE: To consider adoption of refund resolution related to one (1) request for property <br />tax refund. <br />BACKGROUND: The Assessors Office has received a request horn one (1) taxpayer for <br />refund of property taxes paid in prior fiscal years. General Statute 105-381(b), 'Action of <br />Governing Body' provides that 'upon receiving a taxpayers written statement of defense and <br />request for release or refund, the governing body of the Taxing Unit shall within 90 days after <br />receipt of such a request determine whether the taxpayer has a valid defense to the tax <br />imposed or any part thereof and shall ehher release or refund that portion of the amount that is <br />determined to be in excess of the correct liability or notify the taxpayer in writing that no release <br />or refund will be made'. North Carolina law allows the Board to approve property tax refunds <br />for the current and four previous fiscal years. <br />FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of <br />$565.47 to the County, municipalities, and special districts. <br />RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br />resolution approving one (1) property tax refund request In accordance wall N.C. General <br />Statute 105-381.