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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: January 21, 2003 <br />Action Age! a <br />Item No. <br />SUBJECT: Pro <br />Tax Refunds <br />DEPARTMENT: Assessor's Office <br />PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />Resolution <br />Tax Refund Requests <br />INFORMATION CONTACT: <br />John Smith, ext. 2101 <br />TELEPHONE NUMBERS: <br />Hillsborough 732-8181 <br />Chapel Hill 968-4501 <br />Durham 688-7331 <br />Mebane 336-227-2031 <br />PURPOSE: To consider adoption of refund resolution related to three (3) requests for property <br />tax refunds. <br />BACKGROUND: The Assessor's Office has received requests from three (3) <br />taxpayers for refund of property taxes paid in prior fiscal years. General Statute 105-381(b), <br />"Action of Governing Body" provides that "upon receiving a taxpayer's written statement of <br />defense and request for release or refund, the governing body of the Taxing Unit shall within 90 <br />days after receipt of such a request determine whether the taxpayer has a valid defense to the <br />tax imposed or any part thereof and shall either release or refund that portion of the amount that <br />is determined to be in excess of the correct liability or notify the taxpayer in writing that no <br />release or refund will be made". North Carolina law allows the Board to approve property tax <br />refunds 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 />$3,373.21 to the County, municipalities, and special districts. <br />RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br />resolution approving three (3) property tax refund requests in accordance with N.C. General <br />Statute 105-381.