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6 <br />Oct~ber• 1, 1998 <br />Pcrge 2 <br />year refund totaling $759.99 be denied. It is my expectation that your <br />refund request will be considered during the Commissioners meeting <br />scheduled for November 4`h, 1998. I am recommending placing it on the <br />agenda for this meeting so that it will be most convenient for you to attend <br />since the meeting will be in Hillsborough, in the new courthouse, in the newly <br />constructed F. Gordon Battle Courtroom, at 7:30 PM. I know that the <br />commissioners would be very interested in hearing from you on this issue <br />and I hope that you will be able to attend. <br />hope you understand that refund decisions are some of the most <br />difficult decisions that I have to make. There are several reasons as to why <br />this is. One reason is that the laws governing refunds are often gray, there <br />is very little case law to help us in determining the proper decision, plus tax <br />laws often are simply "not fair" to the taxpayer. Another serious <br />consideration is also the personal liability that the laws of North Carolina <br />place on the commissioners when they approve a refund. Since each <br />commissioner can be held personally liable for refunds they approve, that <br />are not properly approved under the statutes, each refund has to be carefully <br />considered. <br />Ultimately, only the commissioners can approve or deny a refund <br />request such as yours. Should the recommendation to deny be accepted by <br />the board then you still have the opportunity to be heard by the North <br />Carolina Property Tax Commission and by the courts of the state. <br />Whatever the outcome, the county commissioners, and I understand your <br />concern and the unfairness of the situation. Please keep in touch and I <br />personally will continue working in every capacity possible to assist you. <br />Sincerely <br /> <br />Smith, AE <br />range County <br />