Orange County NC Website
Browse       Search
i <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />Action Agenda <br />Item No. $ _C <br />SUBJECT: Property Tax Refunds <br />DEPARTMENT: Assessor's Office PUBLIC HEARING: (YIN) No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />John Smith, ext 2101 <br />Tax Refund Requests <br />Resolution <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: January 18, 2000 <br />TELEPHONE NUMBERS: <br />Hillsborough 732-8181 <br />Chapel Hill 968-4501 <br />Durham 688-7331 <br />Mebane 336-227-2031 <br />PURPOSE: To Consider adoption of refund resolution related to 1 request for property tax <br />refund. <br />BACKGROUND: The Assessor's Office has received a request from one (1) taxpayer for <br />refund of property taxes 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 <br />imposed or any part thereof and shall either release or refund that portion of the amount that is <br />determined to be in excess of the correct liability or notify the taxpayer in writing that no release <br />or refund will be made". North Carolina law allows the Board to approve property tax refunds <br />for the current and four previous fiscal years <br />FINANCIAL IMPACT: Approval of this change will result in a net reduction in revenue of <br />$ 165.46 to the County, municipalities, and special districts. <br />RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br />resolution approving the property tax refund request in accordance with N.C. General Statute <br />105-381, and/or G.S. 105-330.2(B).