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• 6 <br /> property witlun its jurisdiction"except when the taxpayer has asserted a valid defense to the collection of <br /> taxes.5 And in fact, as you are aware, the statute provides that if the Board authorizes release, refund or <br /> compromise of a tax that the taxpayer's does not have a valid defense to, any member or members of the <br /> governing body who voted for the release,refund or compromise may themselves have to pay the tax 6 <br /> I have reviewed the taxpayer's request for a refund of property taxes. Based upon the Information you <br /> provided, I concur with your recommendation that the following taxpayers have not asserted a valid <br /> defense to the enforcement of the collection of the tax assessed on their property: <br /> 1. TMBL: 6.7..49C <br /> Owner: Timothy Herter t/ <br /> Refund Rec uest: Taxpayer is requesting a refund because his existing basement was taxed as <br /> finished and his basement is not finished. The basement does exist and has not been taxed twice. <br /> This does not constitute a clerical error,an illegal tax or a tax for an illegal purpose. <br /> 2. TMBL: 6.20.39 <br /> Owner: Julian Marshall l/ <br /> Refund Request: Taxpayer is requesting a refund because the area above his garage was taxed as <br /> finished and the area is not finished. The area above the garage does in fact exist and has not been <br /> taxed twice. This does not constitute a clerical error,an illegal tax or a tax for an illegal purpose. <br /> 3. TMBL: 7.52..223 <br /> Owner: Marc Roth <br /> Refund d Request: Taxpayer is requesting a reftind because his existing basement was taxed as <br /> finished and his basement is not finished. The basement does exist and has not been taxed twice. <br /> This does not constitute a clerical error,an illegal tax or a tax for an illegal purpose. <br /> 4. TMBL: 7.108 40J <br /> Owner: Marc Fritz v-"^- <br /> Refund Request: Taxpayer is requesting a refund because Isis existing basement was taxed as <br /> finished and his basement is not finished, The basement does exist and has not been taxed twice. <br /> This does not constitute a clerical error,an illegal tax or a tax for an illegal purpose. <br /> 5. TMBL: 7,109F..38 / <br /> Owner: Laura and Martin Brooks <br /> Refund Rcguegt: Taxpayer is requesting a refund because there was an overestimation of square <br /> footage on the second floor of his property. The second floor does In fact exist and has not been <br /> taxed twice. This does not constitute a clerical error,an illegal tax or a tax for an illegal purpose. <br /> 6. TMBL: 7.122F..4 <br /> Owner: Steve Freedman <br /> s <br /> N.C.Gvn,Slat.§105-380(c) <br /> 6 N.C.Gen.3tat.§ 105-380(c) <br /> Page 2of3 <br />