Minutes 06-18-2013 - Laserfiche WebLink

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The Board considered five taxpayers' refund requests due to inaccurate square footage. Commissioner Rich asked to be recused from this item. A motion was made by Commissioner Dorosin, seconded by Commissioner Price recuse Commissioner Rich from discussion and voting on this item. VOTE: UNANIMOUS Dwane Brinson said there are 5 requests for refunds due to inaccurate square footage. He said these requests are not typical, and under no circumstances does the tax administrator have the authority to approve or release a refund. This must come from the Board. He said these requests have resulted from a variety of issues, such as recent house purchases and use of technology resources. He referenced a school of government advisor, who feels that these refund requests do not qualify because they fail to meet any of the three requirements (1.Clerical error; 2. Illegal tax; or 3. Tax levied for illegal purpose). This opinion is shared by another advisor. He said that the department understands the taxpayers' dilemma, but there is no legal opinion to support approval. For this reason, the Board must decide on the denial or approval of the refund request. He noted that most requests are situations such as an appraiser taxing a finished bonus room or basement that was actually unfinished. He noted that these taxes have now been corrected moving forward, but the taxpayers are requesting refund for bills paid in the past. John Roberts said there are only three legitimate reasons that a county can refund, and this comes closest to clerical error. He cited previous cases that have limited a clerical error to something that is readily apparent on a document, such as a typographical error or transposition of numbers. He said that the statutes also provide that if a refund is issued contrary to the law, each Commissioner who votes in favor could be held personally liable by any resident of the county who decides to sue over that issue. He agrees that this is not a fair situation, but he feels that the Board is legally limited. He said that a refund can be issued and if the Board is sued, a judge can examine it. Commissioner McKee asked if there are any other avenues. Dwane Brinson said taxpayers have the right to appeal each year, but it is not retroactive. John Roberts said one potential avenue is for taxpayers to speak to their legislators. He said the General Assembly can change this law and add a condition allowing the Board of County Commissioners to issue refunds. Chair Jacobs referred to page 20 in the agenda abstract and said the idea of addressing this issue has been part of their legislative agenda for years. Commissioner Pelissier noted that there is going to be a verification of records for the next revaluation. She asked if there is a way to add a note to the tax bills that will encourage taxpayers to review their bills for accuracy. Dwane Brinson answered yes. He said there is an app that can be downloaded to help locate all building information. He said this will help the County have a transparent revaluation process. He said that there will also be door hangers placed at residences when revaluations are done, and owners are not at home. The evaluation findings will be listed and owners will be encouraged to notify the County of necessary corrections. Commissioner Pelissier asked if there will be a new method implemented to avoid errors with new construction. Dwane Brinson staff is aware of the procedures, and this is not a problem with new construction. He said past practices are being remedied to the best of their ability.