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4 <br /> <br />LAW OFFICES <br />COLEMAN, GLEDHILL & HARGRAVE <br />A PROFESSIONAL CORPORATION <br />129 E. TRYON STREET <br />P. O. DRAV/ER 1519 <br />HILLSBOROUGH, NORTH CAROLINA 27178 <br />919.732.2196 <br />FAX 919.732.7997 <br />September 11, 1998 <br />Mr. John Smith <br />Orange County Tax Assessor <br />Post Office Box 8181 <br />Hillsborough, North Carolina 27278 <br />FROM T1iE DESK OF <br />GEOFFREY E. GLEDHILL <br />RE: Measurement Error as Basis for a Tax Refund <br />Dear John: <br />This letter confirms my view that appraisal mistakes, <br />measurement or otherwise, do not give a basis for a release or <br />refund of property taxes. They do give a basis for a prospective <br />correction under G.S. § 105-287. A measurement mistake does not <br />create an illegal tax on the theory that "the property taxed 'was <br />not-there.'" On the other hand if a structure is determined to <br />not be there or to have been removed, then a release or refund <br />would be appropriate under the illegal tax authority. <br />I recognize that the distinction between the two situations <br />is a "fine" one. However, I think it is the right one if Orange <br />County is to avoid converting every measurement mistake made in <br />the tax assessment process into an illegal tax. <br />Very truly yours, <br />GLEDHILL & HARGRAVE, P.C. <br />'rev/ E. Gle`~lhill <br />GEG/lsg <br />mydocuments\smith4.ltr <br />