TITLE
Title
APPROVE RESOLUTION AUTHORIZING THE COUNTY MANAGER TO GRANT EXCISE TAX REFUNDS
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SPONSOR
Sponsor
Jeff Thigpen, Register of Deeds
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BACKGROUND
Background
On July 7, 2022, the General Assembly adopted Session Law 2022-50, House Bill 674 (hereinafter “Session Law”), amending N.C. Gen. Stat. § 105-228.37.
Prior to July 7, 2022, N.C. Gen. Stat. § 105-228.37 required that a refund request be heard by the respective county’s board of commissioners during a duly noticed and scheduled meeting, upon a written request by the taxpayer within six (6) months after the date the tax was paid.
The Session Law approved on July 7, 2022, amends N.C. Gen. Stat. § 105-228.37 to allow a board of county commissioners to adopt a resolution authorizing the county manager or finance officer to grant refund requests for an overpayment of tax.
During Fiscal Years 2020 - 2023, the County received fourteen (14) requested refunds, with the typical request ranging from $10 - $500. Occasionally, the County may receive a larger request. The Governing Board may:
1) Authorize the County Manager or Finance Officer to approve a requested refund in accordance with the Session Law;
2) Authorize the County Manager or Finance Officer in accordance with the Session Law, up to a certain dollar threshold (for example, $5,000), above which the request would have to go to the Board of Commissioners for consideration like all requests do currently; and
3) Maintain the current process of all requested refunds being presented to the Board of Commissioners for consideration.
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RESOLUTION
Resolution
RESOLUTION AUTHORIZING THE
COUNTY MANAGER TO GRANT EXCISE TAX REFUNDS
WHEREAS, N.C. Gen. Stat. § 105-228.37 provides the process for a board of county commissioners to grant refund requests for overpayment of excise tax; and,
WHEREAS, on July 7, 2022, the General Assembly adopted Session Law 2022-50, House Bill 674 (hereinafter “Session Law”), amending N.C. Gen. Stat. § 105-22...
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