HomeMy WebLinkAboutAgenda - 03-15-2005-5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 15, 2005
Action Age ~a~
Item No.
SUBJECT
Tax Refund
DEPARTMENT: Assessor's Office
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Spreadsheet
INFORMATION CONTACT:
John Smith, ext. 2101
Durham 688-7331
Mebane 336-227-2031
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
PURPOSE: To consider adoption of a refund resolution related to one (1) request for property
tax refund.
BACKGROUND: The Assessor's Office has received one (1) request from a taxpayer for
refund of property taxes paid in prior fiscal years. General Statute 105-381(b), "Action of
Governing Body" provides that "upon receiving a taxpayer's written statement of defense and
request far release or refund, the governing body of the Taxing Unit shall within 90 days after
receipt of such a request determine whether the taxpayer has a valid defense to the tax
imposed or any part thereof and shall either release or reftand that portion of the amount that is
determined to be in excess of the correct liability or notify the taxpayer in writing that no release
or refund will be made". North Carolina law allows the Board to approve property tax refunds
for the current and four previous fiscal years.
FINANCIAL IMPACT: Approval of these changes will result in a net reduction in revenue of
$36.31 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving one (1) property tax refund request in accordance with N.C. General
Statute 105-381.
NORTH CAROLINA
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or .330.2(B) allows for the refund and/or
release of taxes when the Board of County Commssioners determines that a taxpayer applying for the
refund/release has a valid defense fo the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refund/Release"
has been taxed and the tax has been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refund/Release, the
taxpayer has timely applied in writing for a refund of the tax imposed and has presented a valid defense to
the tax imposed as indicated on the Request for Property Tax Refund/Release
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) and
release(s)are approved..
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes:
Ayes: Coaunissioners
Noes:
I, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North Carolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded nrinutes of the
Board of Comnssioners for said County at a regu]ar meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board,
and is 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
WITNESS my hand and the corporate seal of said County, this day of
,2005.
Clerk to the Board of Commissioners
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