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7 <br /> 1 to inspire exploration, celebration and appreciation of Orange County's diverse landscapes and <br /> 2 outdoor experiences. Photographers help document the beauty and diversity of natural <br /> 3 resources, and people connecting to their environment. <br /> 4 A total of 74 photographs were submitted in May 2013 —an increase of 15% from the previous <br /> 5 year. A panel of judges selected first, second and third place winners from the Youth and Adult <br /> 6 divisions. Winners received a congratulatory letter, certificate, and a small monetary award. The <br /> 7 photographs will be displayed at the Orange County Historical Museum, Orange County Public <br /> 8 Library, Visitors Center, and the John M. Link, Jr. Government Services Center. In addition, <br /> 9 winning photographs are displayed on the Orange County DEAPR website. <br /> 10 <br /> 11 PowerPoint slides were shown of photographs from the contest winners. <br /> 12 The winners were as follows: <br /> 13 Youth: 1st Place — Kirby Lau; 2nd Place — Kirby Lau; 3rd Place — Katerina Gilfillen <br /> 14 Adult: 1st Place— Darren Strickland; 2nd Place — Pringle Teetor; 3rd Place — Statler Gilfillen <br /> 15 <br /> 16 Chair Jacobs asked that these photographs also be placed on the County website. <br /> 17 <br /> 18 5. Consent Agenda <br /> 19 e Removal of Any Items from Consent Agenda <br /> 20 - Item 5-e was removed. <br /> 21 <br /> 22 e Approval of Remaining Consent Agenda <br /> 23 A motion was made by Commissioner McKee, seconded by Commissioner Rich to <br /> 24 approve the remaining items on the consent agenda. <br /> 25 <br /> 26 VOTE: UNANIMOUS <br /> 27 <br /> 28 Discussion and Approval of the Items Removed from the Consent Agenda <br /> 29 - 5-e <br /> 30 <br /> 31 e. Tax Refund Request— Robert H. Pope <br /> 32 The Board considered adoption of a resolution to deny a refund request from Mr. Robert <br /> 33 H. Pope covering tax years 2009, 2010, 2011 and 2012, in accordance with North Carolina <br /> 34 General Statute 105-381. <br /> 35 Commissioner Dorosin said he was in favor of granting a refund, and he removed this to <br /> 36 avoid voting against the consent agenda. He said he fundamentally disagrees with the <br /> 37 interpretation that taxing someone on something they do not own is not an illegal tax within the <br /> 38 statute. He said if a property does not exist then imposing a tax on it is illegal. <br /> 39 He said he disagrees with the idea that giving refunds in this circumstance would <br /> 40 somehow undermine the revenue process. <br /> 41 Dwane Brinson said this situation is similar to situations brought to the Board of County <br /> 42 Commissioners in June. He said staff is abiding by the advice of the School of Government <br /> 43 and the advisor to the state tax association. He cited a case study, and said this request does <br /> 44 not qualify for a valid refund, per state statute. <br /> 45 Commissioner Rich asked John Roberts if she needed to recuse herself from voting on <br /> 46 this. <br /> 47 John Roberts said no. <br /> 48 Commissioner Dorosin said he has additional case information that he would like to <br /> 49 present for consideration. <br />