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R <br /> 1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 17, 2002 <br /> Action Age da <br /> Item No. n <br /> SUBJECT: Motor Vehicle Property Tax Refunds <br /> DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (YIN) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Jo Roberson, Revenue Collector, ext. <br /> 2727 <br /> Resolution <br /> Refunds Data Spreadsheet TELEPHONE NUMBERS: <br /> Hillsborough 732-8181 <br /> Chapel Hill 9684501 <br /> Durham 688-7331 <br /> Mebane 336-227-2031 <br /> PURPOSE: To consider adoption of a refund resolution related to 63 requests for motor vehicle <br /> property tax refunds. <br /> BACKGROUND: General Statute 105-381(b), "Action of Governing Body" provides that "Upon <br /> receiving a taxpayer's written statement of defense and request for release or refund, the <br /> governing body of the 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 owner's favor. <br /> FINANCIAL IMPACT: Approval of these refund requests will result in a net reduction of <br /> $4,590.61 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 63 motor vehicle property tax refunds requested in accordance with N.C. <br /> General Statutes. <br />