Agenda - 06-18-2013 - 7d - Laserfiche WebLink

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20 Exoerpt from County's2013 Lec'slative Agenda 19) Machinery Act—Orange County believes that local governments need more flexibility to remedy measurement and/or condition property appraisal errors related to local property tax functions. North Carolina property tax law substantially limitsthe ability of local governments to address property tax discrepancies,such as prohibiting the refund of prior years'taxes paid after a measurement and/or condition property appraisal error is discovered. Jlust as local governments can recoup prior years' property taxes from owners for"discoveries", local governments should likewise be authorized to refund prior yeare taxes paid when situations such as measurement and/or condition property appraisal errors are discovered;