HomeMy WebLinkAboutNS RES-2001-039 Resolution Authorizing Orange County Tax Collector of Small Under and Overpayments as Paid in Full Pursuant to NCGS 105-357c sJ 2
NORTH CAROLINA
COUNTY OF ORANGE
1- �S - aoc�l - c.� 39
ORANGE COUNTY BOARD OF COMMISSIONERS
RESOLUTION
AUTHORIZING ORANGE COUNTY TAX COLLECTOR TO TREAT SMALL UNDER AND
OVERPAYMENTS AS PAID IN FULL PURSUANT TO NORTH
CAROLINA GENERAL STATUTE SECTION 105-357c
WHEREAS,N.C.General Statute 105-357 of the Machinery Act permits,by
resolution approved by the Board of County Commissioners,the Tax Collector to treat
small underpayments(one dollar or less)of taxes as fully paid and to not refund small
overpayments(one dollar or less)of taxes unless the taxpayer requests a refund before
the end of the fiscal year in which the small overpayment is made subject to the
limitations and requirements set forth in such statute.
WHEREAS,the Orange County Board of County Commissioners by this resolution
authorizes the Tax Collector to adjust small underpayments and overpayments as set out
in N.C.General Statute 105-357c for all taxes levied for 2001-2002 fiscal year,and for
all previous fiscal years,and shall continue in effect until repealed or amended by
resolution of the Orange County Board of County Commissioners.
This the day of April,2001.
Stephen Halkiotis,Chair
Orange County Board of Commissioners