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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: December 10, 2002 <br />Action Agenda <br />Item No. <br />SUBJECT: Motor Vehicle Property Tax Refunds <br />DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y /N) No <br />ATTACHMENT(S): <br />Resolution <br />Refunds Data Spreadsheet <br />INFORMATION CONTACT: <br />Jo Roberson, Revenue Collector, ext. <br />2727 <br />TELEPHONE NUMBERS: <br />Hillsborough <br />732 -8181 <br />Chapel Hill <br />968 -4501 <br />Durham <br />688 -7331 <br />Mebane <br />336- 227 -2031 <br />PURPOSE: To consider adoption of a refund resolution related to 88 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 />$7,216.20 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 88 motor vehicle property tax refunds requested in accordance with N.C. <br />General Statutes. <br />