Orange County NC Website
UU, <br />ORANGE COUNTY TAX OFFICE <br />JOHN SMITH, Jr, CAE 200 SOUTH CAMERON STREET JUDY RYAN <br />ASSESSOR P.O. BOX 8181 DEPUTY ASSESSOR <br />HILLSBOROUGH, NORTH CAROLINA 27278 <br />TELEPHONE (919) 732-8181, Bit 2100, PAX 644-3091 <br />August 2, 2005 <br />Der-Hua Edward Tang <br />7208 North Hill Drive <br />Chapel Hill, NC. 27514 <br />RE: Tract # 755966 Refund Request <br />Dear Mr. & Mrs. Tang: <br />This letter is in reference to your correspondence of June 9, 2005 requesting a refund of taxes. <br />North Carolina General Statute 105;381allows for the refund of taxes under very limited circumstances. <br />Since receiving your refund request we have tried to find a way to legally honor your request. We keep <br />ending up at the same conclusion that this situation falls under a category that statutorily is not refundable. <br />Instead, the proper step is to make the correction for the current tax year and future years. In accord with <br />these conclusions, I am enclosing a copy of your 2005 property record card to assist you in determining that <br />you are properly taxed. Please review the property record card and let me know if there are any further <br />changes or questions. If it would be helpful I will he glad to have an appraiser meet with you at your home <br />to go over everything and make certain everything is correct <br />We always endeavor to find a way to make refunds. Sometimes we are not successful. Refunds have to be <br />approved by the Board of County Commissioners. If the commissioners were to make a refund not <br />authorized by the statutes those commissioners individually become personally liable for those improperly <br />refunded funds. Due to this liability we are always careful and diligent in determining the legality of each <br />refund request. <br />On the basis of our findings, a refund is not authorized under NC GS 105-381and could not be <br />recommended to the county commissioners for approval. <br />If I can provide any further explanation or assistance of any kind, please do not hesitate to call. <br />Sincerely, <br /> <br />Judy Ryan <br />Deputy Assessor