Orange County NC Website
7 <br /> f. Property Tax Refund Request <br /> The Board considered adoption of a refund resolution to deny one (1) request for <br /> property tax refund in accordance with N.C. General Statute 105-381. <br /> Julian Marshall said that he would like to make corrections to the abstract. He wrote a <br /> letter on May 11th and got a response in February - nine months later. He said that he <br /> requested a refund for six years (2002-2008) but because of legal matters, he was only <br /> allowed a refund for four years. He said that the problem was apparently because someone in <br /> the Tax Department did not do their job. He said that clearly this did not happen because if it <br /> had happened, someone would have noticed that there was not an apartment over his garage, <br /> but an attic space. He said that no one visited the property but signed it off as if it was a <br /> finished space. He said that the County made a mistake. He said that there was no way to <br /> know that the plans in the tax office were not the right ones because there was no indication to <br /> him that he needed to look at the plans for his home. He only found out by refinancing when <br /> he had an independent appraiser to come out. He continued to summarize the process he <br /> went through with the Tax Department. In summary, he said that he has been taxed on the <br /> value of his home because of an error in the Tax office. <br /> Tax Administrator Jo Roberson introduced Deputy Tax Assessor Judy Ryan. Jo <br /> Roberson said that she agreed that Mr. Marshall was correct in that the response time was <br /> inappropriate. She said that it is unfortunate that the response time was not within 90 days. <br /> When it was brought to her attention in December, she gave a response. She said that she <br /> understands Mr. Marshall's position, but statutorily, it does not meet one of the three criteria, <br /> and she cannot recommend the refund. <br /> John Roberts said that the Board cannot give a refund because it does not fall within <br /> one of the three categories and refunding this would violate another statute, which would make <br /> the County Commissioners personally liable for that amount and also for any attorney's fees or <br /> court costs. <br /> Frank Clifton said that he does not believe the tax office gets copies of house plans <br /> and the County gets just figures about the dwelling and not the actual plans. He said that the <br /> County does get a tax notice with a statement of value, but it does not have square footage on <br /> it. He said that, while an error has occurred, it is a combination of errors and it is unfortunate. <br /> His concern would be if other citizens come forward that the County Commissioners would <br /> individually become liable for those amounts if they voted in favor of this refund. <br /> John Roberts made reference to Mr. Marshall's statement that this was an illegal tax <br /> and said that this is not an illegal tax. He said that these mistakes are not covered in the state <br /> statute. <br /> Commissioner Yuhasz said that tax records are public records and every taxpayer has <br /> the right to look at these and see how their property is being taxed. He thinks there are ways <br /> to make this information more accessible. He would like to make sure these kinds of incidents <br /> are minimized. <br /> A motion was made by Commissioner Hemminge, seconded by Commissioner Yuhasz <br /> to approve the resolution, which is incorporated by reference, denying one property tax refund <br /> request in accordance with N. C. General Statute 105-381. <br /> VOTE: Ayes, 4 (Commissioner Gordon, Commissioner Jacobs, and Commissioner Nelson <br /> had not yet arrived) <br /> 5. Items Removed From Consent Agenda-DONE ABOVE <br />