Agenda - 04-01-2003-8c - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: April 1, 2003 Action Agen a Item No. SUBJECT: Property Tax Refunds and Reimbursement of Costs (Childers vs. Orange County) DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Resolution Tax Refund Requests INFORMATION CONTACT: John Smith, ext. 2101 TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To consider adoption of a refund resolution related to three (3) requests for property tax refund. BACKGROUND: The Assessor's Office has received requests from three (3) taxpayers for refund of property taxes paid in prior fiscal years. General Statute 105-381(b), "Action of Governing Body" provides that "upon receiving a taxpayer's written statement of defense and request for release or refund, the governing body of the Taxing Unit shall within 90 days after receipt of such a .request determine whether the taxpayer has a valid defense to the tax imposed or any part thereof and shall either release or refund that portion of the amount that is determined to be in excess of the correct liability or notify the taxpayer in writing that no release or refund will be made". North Carolina law allows the Board to approve property tax refunds for the current and four previous fiscal years. It should be noted that one of the three refunds is in order owing to summary judgement issued in the case of Childers vs. Orange County, which involved a question of tax situs related to the uncertain location of the Orange-Alamance boundary line. In .addition to the statutorily calculated tax refund, Mr. and Mrs. Childers are entitled to reimbursement of their reasonable costs associated with the court action. FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of $14,189.51 to the County, municipalities, and special districts and reimbursement of costs in the amount of $209.72.