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2 <br /> It is the recommendation of the Tax Administrator that the request for the 2005 through 2008 <br /> refund be denied. This recommendation is being made for several statutory reasons. First, <br /> neither appraiser judgment nor an error in measurement constitutes an illegal tax. The Tax <br /> Administration office has worked closely with the County Attorney's office in defining what can <br /> and what cannot be considered an illegal tax. The square footage in question is the area above <br /> the garage. The County incorrectly assessed the area as being finished. A field inspection in <br /> October 2009 verified that the area was not a finished space. However, the space does exist <br /> and has not been taxed twice. By definition, an illegal tax is a duplication of taxation, a situation <br /> where one is taxed twice for the same property. An example of this would be where the same <br /> house is taxed on two different tracts of land, when it only existed on one tract. An illegal tax <br /> could also occur when the County appraiser mistakenly appraises the home as having two <br /> floors when only one floor exists. <br /> Second, appraiser judgment does not constitute a clerical error. Again, the Tax Administration <br /> office has worked closely with the County Attorney's office in defining what can and cannot be <br /> considered a clerical error. By definition, a clerical error is an error of transposition. For <br /> example, a clerical error would result when the clerk is keying from the appraiser's property <br /> record card and the clerk keys two stories when the appraiser indicated on the property record <br /> card that the house is a single story. Another example might be when the appraiser indicates <br /> that the house was built in the year 2000 but the clerk keys 2000 into the data entry area for <br /> fireplaces. <br /> Finally, the taxpayer has been notified at least twice each year as to the value of the property <br /> and had the opportunity to appeal the value each year within the statutory deadlines. In <br /> addition, there is no guarantee that the value would have been changed in previous years had <br /> the appeal been timely. <br /> FINANCIAL IMPACT: Denial of this application for refund will result in no reduction in monies <br /> from the County, municipalities, and special districts. However, approval of this request would <br /> result in a reduction in monies from the County, municipalities and special districts for the total <br /> of all refund years in the amount of$1,616.67. <br /> RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br /> resolution denying one (1) property tax refund request in accordance with N.C. General Statute <br /> 105-381. <br />