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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: October 17, 2000 <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 />INFORMATION CONTACT: <br />Ja Roberson, Revenue Collector, ext. <br />2727 <br />Resolution <br />Motor Vehicle Tax Refund Requests _ TELEPHONE NUMBERS: <br />Refund Data Spreadsheet Hillsborough 732-8181 <br />Chapel Hill 968-0501 <br />Durham 688-7331 <br />Mebane 336-227-2031 <br />PURPOSE: To consider adoption of a refund resolution related to seven requests for property <br />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(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: Approving these refund requests will result in refunds amounting to <br />$684.93. <br />RECOMMENDATION(S.); The Manager recommends that the Board approve the attached <br />resolution approving seven property tax refund requests in accordance with N.C. General <br />Statute 105-381, and/or G.S. 105-330.2(8). <br />