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00.9 <br />LEE COUNTY <br />Committed Today for a Better Tomorrow <br />LEE COUNTY BOARD OF COMMISSIONERS <br />ITEM ABSTRACT ITEM NO. II. B. <br />_ Information <br />Meeting Date: January 21, 2014 Action Item <br />XX Consent Agenda <br />SUBJECT Tax Release and Refund Report for December 2013 <br />DEPARTMENT Tax Administration <br />CONTACT PERSON Mary Yow <br />REQUEST Approval of Tax Releases and Refunds for December 2013 <br />SUMMARY A release or refund is necessary to adjust or correct an existing tax <br />bill that is in error. North Carolina General Statute 105- 381(b) <br />requires the governing body to determine the release or refund of a <br />tax. <br />BUDGET IMPACT <br />ATTACHMENT(S) (1) Real Property Abatement Report <br />(2) Waste Fee Abatement Report <br />(3) Personal Property Abatement Report <br />(4) Release Code Descriptions <br />PUBLIC HEARING No <br />PRIOR BOARD ACTION N/A <br />RECOMMENDATION Approve Tax Releases and Refunds for December 2013 as <br />presented <br />