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~` Orange County Tax Assessor's Office <br />PO Box 8181 <br />Hillsborough, NC 27278 <br />Orange County Tax Office <br />October 2, 1998 <br />Frances Mikles <br />109 Nutbush Ct. <br />Hillsborough, NC 27278 <br />Dear Ms. Mikles: <br />Re: 4.42E..13 <br />This is in response to your letter requesting a property tax refund <br />due to a significant measurement error in the listing of your home. <br />Based on my inspection and re-measurement of your home, I found that you <br />have been taxed for 288 square feet more than actually exists. This error <br />occurred when the county appraiser measured your home and included the <br />12-foot carport, located on the end of your home, as part of the heated <br />square feet measurement. As a result, your home has been listed with <br />measurements of 24 x 52 instead of the correct measurements of 24 x 40. <br />Ori the day that I inspected your home and verified the error, you and I <br />.spoke about the possibility of a tax refund. I explained that once your written <br />request for refund was received, I would review the applicable statutes <br />governing refunds. I also explained that, if a refund could be made then you <br />would be entitled to a refund equal to up to five years of overpayment. <br />My review of the laws governing refunds, lead me to believe that there was <br />a possibility of a refund but that it was somewhat of a gray area. I say this <br />since the error, in my opinion, was clearly an appraisal error which is not <br />refundable, there was the possibility that we could consider the taxation of <br />288 non-existent square feet to be a duplication of taxation which is <br />refundable. In the process that we go through in qualifying refunds, the <br />county attorney reviewed the details of the refund request and indicated to <br />me that the error is appropriately considered to be an appraisal error rather <br />than an error of duplication or double taxation. <br />In conclusion, your tax records have been corrected for 1998 and your <br />tax bill has been adjusted as well. Related to the refund request, I have <br />decided to recommend to the Board Of County Commissioners that the five <br />5 <br />Should you have. questions please call John Smith <br />732-8181 exf: 2101. . <br />