Orange County NC Website
<br />2). G.S. 105-381(b) allows for a refund only when there is a clerical error or an illegal tax. Based <br />on the information supplied to date by Blue Cross and Blue Shield, it is cleaz that a clerical error by <br />the County is not the basis for a refund. Based on the information supplied to date by Blue Cross <br />and Blue Shield, it is also impossible to determine that an illegal tax exists. <br />FINANCIAL IMPACT: The amended 1998 business listing form shows $3,891,495 worth of <br />personal property incorrectly listed. Approving this refund would result in a refund amounting to <br />$63,509.19. A full break down is shown below: <br />GO County = $ 35,101.28 <br />G2 Chapel Hill= $ 20,936.24 <br />CH School = $ 7,471.67 <br />Total: $63,509.19 <br />Under State law, upon notification that the refund has been denied, BCBS would have up to 3 years <br />to bring a civil action against the county. <br />RECOMMENDATION: The Manager recommends that the Board approve the attached <br />resolution denying the property tax refund request, in accordance with G.S. 105-381. <br />