HomeMy WebLinkAboutRES-2014-018 Resolution Delegating Authority to Finance Officer to Approve Requests for Release or Refund of Property Taxes Under $100.00 2
RES-2014-018
NORTH CAROLINA
ORANGE COUNTY
RESOLUTION DELEGATING AUTHORITY TO FINANCE OFFICER TO APPROVE
REQUESTS FOR RELEASE OR REFUND OF PROPERTY TAXES UNDER$100.00
WHEREAS,the Orange County Tax Administrator has determined certain taxpayers may have a
valid claim for releases or refunds of property taxes;and
WHEREAS,such requests often are less than one hundred dollars($100.00):and
WHEREAS,N.C.G.S. 105-381 states that the Governing Body may,by resolution,delegate its
authority to determine requests for a release or refund of tax less than one hundred dollars($100.00)to the
Finance Officer,County Manager or County Attorney of the taxing unit;and
WHEREAS,N.C.G.S. 105-381 states that the Finance Officer,County Manager or County
Attorney to whom this authority is delegated shall report monthly to the Governing Body the actions taken
by him or her on requests for release or refund;and
WHEREAS,N.C.G.S. 105-381 also states all actions taken by the Governing Body,Finance
Officer,County Manager or County Attorney on requests for release or refund shall be recorded in the
official minutes of the Governing Body;
NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT this resolution is hereby adopted pursuant to
N.C.G.S. 105-381 giving the Finance Officer authority to determine requests for a release or refund of
property tax less than one hundred dollars($100.00).
Upon motion duly made and,4seconded,the-foregoing resolution was passed by the following votes:
Ayes: Commissioner I
No :
L Donna Baker,Clerk to the Board of Commissioners for the County of Orange,North Carolina,
DO.HEREBY CERTIFY that the foregoing has been careMly copied from the recorded minutes of the
Bo d of C mmissioners for said County at a regular meeting of said Board held on
d said record having been made in the Minute Book of the minutes of said Board,
and it a true copy of so much of said proceedings of said Board as relates in any way to the passage of the
resolution described in said proceedings.
SS my hand and the corporate seal of said County,tbis day of
2014.
®�a.,1q,e s�i ® f Clerk trihe Board of Commissioners
oath �A10,%