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3 <br /> RECOMMENDATION(S): The Interim Manager recommends the Board approve the attached <br /> resolution to deny the property tax refund request for Robert H. Pope in accordance with North <br /> Carolina General Statute 105-381. The Board should consider that County staff, the County <br /> Attorney, and the UNC School of Government staff has been unsuccessful in finding a way to <br /> approve these types of refund requests that appear to not be supported by State law. As the <br /> Board has been previously advised, current administration believes that the proposed <br /> verification of records for all properties countywide due to occur before the next revaluation <br /> scheduled for 2017 could produce numerous similar situations. Thus, actions on this request <br /> could establish the foundation for future claims and ensuing impacts. <br />