HomeMy WebLinkAboutAgenda - 05-20-2003-8cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 20, 2003
Action Agenda
Item No. _
SUBJECT: Motor Vehicle Property Tax Refunds _
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (YIN) No
ATTACHMENT(S):
INFORMATION CONTACT:
Jo Roberson„ Revenue Collector, ext.
2727
Resolution
Refunds Data Spreadsheet TELEPHONE N
Hillsborough
Chapel HiIN
Durham
Mebane
UMBERS:
732-8181
968-4501
688-7331
336-227-2031
PURPOSE: To consider adoption of a refund resolution related to 102 requests for motor
vehicle property tax refunds.
BACKGROUND: 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".
For classified motor vehicles, GS 105-330.2(b) allows for a full or partial refund when a tax has
been paid and pending appeal is decided in the owner's favor.
FINANCIAL IMPACT: Approval of these refund requests will result in a net reduction of
$8,672.43 to Orange County, the towns, and school and fire districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving 102 motor vehicle property tax refunds requested in accordance with N.C.
General Statutes.
NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) alllows for the refund of taxes
when the Board 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
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 tax
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, 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
Board of Commissioners for said County at a regular meeting of said Board head 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 anv way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County, this _day of
Clerk to the Board of Commissioners
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