HomeMy WebLinkAboutAgenda - 08-17-2004-5iORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 17, 2004
Action Agenda
Item No. 5-!
SUBJECT: Property Tax Refunds
DEPARTMENT: Assessor's Office
ATTACHMENT(S):
Resolution
Tax Refund Requests
PUBLIC HEARING: (Y/N) No
INFORMATION CONTACT:
John Smith, ext. 2101
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider adoption of a refund resolution related to two (2) requests for property
tax refunds. (Because the "old value" and tax rates change from one year to the next, each
year being refunded is noted separately.)
BACKGROUND: The Assessor's Office has received two (2) requests from taxpayers 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 for 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 refund 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
$52,431.70 to the County, municipalities, and special districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving two (2) property tax refund requests in accordance with N.C. General
Statute 105-381.
NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION (Approval)
Whereas, North Carolina General S[atu[es 105-381 and/or 330.2(B) allows for the refund of taxes
when the Boazd of County Commissioners determines that a taxpayer applying for the refund has a valid
defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refunds" has
been taxed and the tax has been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refunds, the taxpayer
has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the [ax
imposed as indicated on the Request for Property Tax Refunds.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) are
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes:
Ayes: Commissioners
Noes:
I, Domra Baker, Clerk to the Board of Commissioners for the County of Orange, North Cazolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Board of Commissioners for said County at a regular 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
2004.
Clerk to the Board of Commissioners
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