HomeMy WebLinkAboutRES-2020-013 Resolution authorizing Orange County Tax Collector to treat small under and overpayments as paid in full 2
NORTH CAROLINA RES -202M B
ORANGE COUNTY
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 -357 (c)
Whereas , North Carolina General Statutes 105 -357 (c) 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 ) 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 ; and
Whereas , the Orange County Board of County Commissioners by this resolution authorized the Tax
Collector to adjust small underpayments and overpayments as set out in North Carolina General Statue 105 -
357 ( c) for all taxes levied for 2019 -2020 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effect until repealed or amended by resolution of the Orange County Board of County Commissioners ,
NOW, THEREFORE , IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended treatment of small under and
overpayment( s) is approved .
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes :
Ayes : Commissioner C, j
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 minutes of the
joard of Commissioners for said County at a business 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 s s of said Board as relates in any way to the passage of the
resolution described in said oc s . '
WITNESS my h d d � P se o aid Coun 1S ► da f
2020 '
Av
YAM
` dd4 Cler to the Boar o Commissioners