Orange County NC Website
Browse       Search
ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: June4. 2002 <br /> Action Agenda <br /> Item No. 8-G <br /> SUBJECT: Motor Vehicle Feet"Tax Refunds <br /> DEPARTMENT: RevenuefTaXCollector PUBLIC HEARING: (YIN( No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Jo Roberson, Revenue Collector, sett <br /> 2727 <br /> Resolution <br /> Refunds Data Spreadsheet TELEPHONE NUMBERS: <br /> Hillsborough 732-8181 <br /> Chapel Hill 9684501 <br /> Durham 888-7331 <br /> Mebane 338-227-2031 <br /> PURPOSE: To consider adoption of a refund resolution related to 81 requests for motor vehicle <br /> property tax refunds. <br /> BACKGROUND: General Statute 105-MI(b), "Action of Govemin Body-provides that "Upon <br /> receiving a taxpayers written statement of defense and request for release or refund,the <br /> governing body of Oe Taxing Unit shall within 90 days after receipt of such a request determine <br /> whether the taxpayer has a valid defense to the tax imposed or any part thereof and shall either <br /> release or refund that portion of the amount that is determined to be in excess of the correct <br /> liability or notify the taxpayer In writing that no release or refund will be made'. <br /> For classified motor vehicles, GS 105-330.2(b)allows for a full or partial refund when a tax has <br /> been paid and pending appeal is decided in the owners favor. <br /> FINANCIAL IMPACT: Approval of these refund requests will result in a net reduction of <br /> $8.289.14 to Orange County,the towns, and school and fire districts. <br /> RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br /> resolution approving 81 motor vehicle property tax refunds requested in accordance with N.C. <br /> General Statutes. <br />