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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: November 5, 2013 <br /> Action Agenda <br /> Item No. 5-e <br /> SUBJECT: Tax Refund Request - Robert H. Pope <br /> DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> 1) Robert H. Pope Letter of August 12, Dwane Brinson, Tax Administrator, (919) <br /> 2013 245-2726 <br /> 2) Tax Office Letter of September 23, Annette Moore, Attorney, (919) 245-2318 <br /> 2013 Michael Talbert, Interim County Manager, <br /> 3) Robert H. Pope Letter of September (919) 245-2300 <br /> 30, 2013 <br /> 4) Tax Office Letter of October 17, 2013 <br /> 5) 2004 Refund Information <br /> 6) Refund Release Blog, UNC SOG, <br /> February 14, 2013 <br /> 7) UNC SOG Bulletin on Refunds and <br /> Releases, April 2010 <br /> 8) Resolution to Deny Refund Request <br /> PURPOSE: To consider adoption of a resolution to deny a refund request from Mr. Robert H. <br /> Pope covering tax years 2009, 2010, 2011 and 2012. <br /> BACKGROUND: North Carolina General Statute (NCGS) 105-381 allows taxpayers to appeal <br /> to the governing body for a release or refund of taxes due or already paid. A valid defense is <br /> (a) a tax imposed through clerical error; (b) an illegal tax; (c) a tax levied for an illegal purpose. <br /> Mr. Robert H. Pope submitted a letter on August 12, 2013 requesting refund of alleged overpaid <br /> property taxes of $2,945.87 due to nonexistent square footage and overvalued real estate for <br /> tax years 2009 — 2012. A 2004 Consent Order from the Property Tax Commission was <br /> referenced, and in the letter Mr. Pope submitted that the tax office did not comply with the <br /> Consent Order. On September 23, 2013 the tax office responded with evidence that the <br /> consent order was upheld and provided clarifying and supporting information to Mr. Pope. A <br /> second letter was submitted by Mr. Pope dated September 30, 2013 stating disagreement with <br /> the information. The Tax Administrator responded to Mr. Pope with a letter dated October 17, <br /> 2013 explaining that the request for refund would be taken before the Board of Commissioners <br /> and provided further information clarifying and supporting staff's position. <br /> Mr. Pope's 2004 tax assessment was appealed in 2004. In 2005, Mr. Pope and the tax office <br /> reached an agreement on the value of said property. A representative of the Property Tax <br /> Commission issued a Consent Order detailing the revised and agreed-upon tax assessment for <br />