Orange County NC Website
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: May 8, 2002 <br />Action Age da <br />Item No. ~_ <br />SUBJECT: Mpbr Vehicle Property Tax Rebntls <br /> <br />DEPARTMENT: RevenueRax Collector PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): INFORMATION CONTACT: <br /> Jo Roberson, Revenue Collector, ext. <br />Resolution 2727 <br />Refund Data Spreadsheet <br /> TELEPHONE NUMBERS: <br /> Hillsborough 732A181 <br /> Chapel HIII 968A301 <br /> Durham 888-7331 <br />_. Mebane 338-337-2031 <br />PURPOSE: To consider atloption of a refuntl esoluion related to 93 requesLS far motor vehicle <br />property tax refuntls. <br />BACKGROUND: General Statute 10ri3S1(b), °Adion of GOVeming Botly"provPoes that"Upon <br />receiving a taxpayer's wnhen statement of tlefense and request for release pr refunq [he <br />governing bctly of [he Taxing Und shall within 90 days efler receipt of such a request tletermine <br />whether the taxpayer has a valid defense tome fax imposed or any part thereof and shell either <br />release or refuntl that portbn of the amount that is determined to be in excess of the coned <br />liability or notify the taxpayer in wr8ing that no release or refuntl will be matle'. <br />For classified moor vehicles, GS 105-330.2(6) allows for a full or partial refuntl when a tax has <br />been paitl and gentling appeal is tlecitled in the owner s favor. <br />FINANCIAL IMPACT: Approval of these refund requests will result in a net retludion of <br />$10,104.13 to Orange County, [he [owns, entl echo0l and fre disMds. <br />RECOMMENDATIONIS): The Manager rewmmenda that the BOaM approve the attachetl <br />resolution approving 93 property [ex refund requests in accordance with N.C. General Statutes. <br />