Orange County NC Website
���,�at' �oy�6 9 � <br /> � I' <br /> k <br /> Attachment 2 <br /> u sz <br /> �+�rfh �nti°����� <br /> ORANGE COUNTY TAX OFFICE � <br /> ASSESSMENT DIVISION i <br /> 228 S CHURTON STREET,SUITE 200 I; <br /> PO BOX 8181 <br /> HILLSBOROUGH,NORTH CAROLINA 27278 <br /> Telephone(919)245-2100 Fax(919)644-3091 <br /> T.Dwane Brinson,Tax Administrator <br /> Lee Harris,Deputy Tax Assessor <br /> September 23,2013 <br /> Robert H.Pope <br /> 608 Polk Street <br /> Raleigh,NC 27604 <br /> RE: Refund request for PIN 9859019289(fortnerly PINs 9859110370 and 9849908775) <br /> Dear Mr.Pope: <br /> This letter is in reference to your correspondence dated August 12,2013 requesting a refund of overpayment of <br /> taxes paid for the 2009,2010,2011,and 2012 tax years as a result of your property value being lowered for the 2013 <br /> tax year. ; <br /> E <br /> In your coirespondence,you reference a direction from the Department of Revenue for the Orange County Tax ' <br /> Office to make coirections regarding the square footage on your 1872 farmhouse,and you also included an excerpt <br /> from a Properly Tax Commission decision on an unrelated parcel,PIN 9857393767. Our office has both searched <br /> our records and contacted The North Carolina Property Tax Commission and we could find no evidence of a <br /> direction from the Property Tax Commission to change the square footage for the referenced property. Furthermore, <br /> the current assessed value for PIN 9857393767 correlates with the recommended valuation contained in the excerpt <br /> you provided for that property. As North Carolina General Statute 105-381 allows for the refund of taxes under <br /> very limited circumstances,your circumstance falls under a category that statutorily is not refundable. Instead,the <br /> proper step is to correct the value far the current tax year and future years. <br /> We endeavar to find a way to legally make a refund when possible. Sometimes we are not successful. Refunds <br /> have to be approved by the Board of County Commissioners. If the commissioners were to make a refund not <br /> authorized by the statutes,those commissioners become personally liable for an improper refund. Due to this <br /> liability,we are always careful and diligent in determining the legality of each refund request. On the basis of our <br /> findings,a refund is not authorized under NC GS 105-381and could not be recommended to the county <br /> commissioners for approval. <br /> ( <br /> If I can provide any further explanation or assistance of any kind,please do not hesitate to contact me, j <br /> Sincerely, � ( <br /> i <br /> I <br /> I <br /> Roger Gunn i <br /> Chief Appraiser <br /> Phone: 919-245-2118 <br /> Email: ��nn��z?a�����eca������c,�av <br />