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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: December 7, 1999 <br />Action Agenda <br />Item No. st - 'R <br />SUBJECT: Property Tax Refunds <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (Y/1~ <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Resolution John Smith, Jr. <br />Tax Refund Requests TELEPHONE NUMBERS: - -ext. 2101 <br />Hillsborough 732-8181 <br />Chapel Hill 968-4501 <br />Durham 688-7331 <br />Mebane 227-2031 <br />PURPOSE: To Consider adoption of refund resolution related to four requests for property tax <br />refunds. <br />BACKGROUND: The Assessor's Office has received requests from four taxpayers for refunds of <br />property taxes they have paid in prior fiscal years.. General Statute 105-381(b), "Action of <br />Governing Body" provides that "upon receiving a taxpayer's written statement of defense and <br />request for release or refund,. the governing body of the Taxing Unit shall within 90 days after <br />receipt of such a request determine whether the taxpayer has a valid defense to the tax imposed or <br />any part thereof and shall either release or refund that portion of the amount that is determined to be <br />in excess of the correct liability or notify the taxpayer in writing that no release or refund will be <br />made". North .Carolina law allows the Board to approve property tax refunds for the current and <br />four previous fiscal years <br />FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of <br />$910.22 to the County, municipalities, and special districts.. <br />RECOMMENDATION(S): The Manager recommends .that the Board approve the attached <br />resolution approving 4 property tax refund requests in accordance with N.C. General Statute 105- <br />381, and/or G.S. 105-330.2(B). <br />