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Board of Commissioners <br /> Paige 4 <br /> March 2, 1995 <br /> there is no basis for the Board of Commissioners to make an <br /> adjustment for the 1991 taxes now because there is no clerical <br /> error or other statutory basis for a release or refund under N.C. <br /> Gen. Stat. §§ 105-380 and 105-381. <br /> Finally, the taxpayer's chief lament as expressed in <br /> correspondence and in meetings among County staff, the taxpayer <br /> and myself is that there was no communication between him and the <br /> Tax Assessor's office which communication, had it occurred, the <br /> taxpayer thinks, could have avoided this matter being where it is <br /> now and perhaps could have resulted in correction of the value of <br /> its property in 1991. As to that, I can only say that the Tax <br /> Assessor's file is not helpful . The 1991 valuation change that <br /> was made by the Tax Assessor would have generated a new <br /> assessment notice. There is no hard copy of this notice on file <br /> and the computer file "copy" of that notice is apparently either <br /> gone or no longer retrievable. And, all of the correspondence <br /> appears to have flowed between the Tax Collector and the <br /> taxpayer. On the other hand, the Tax Assessor as a matter of <br /> course provides notices to taxpayers whenever there is a <br /> valuation change. Presumably, the 1991 valuation change notice <br /> was sent to Chapel Hill Hotel Associates, Ltd. <br /> Very truly yours, <br /> COLEMAN GLEDHILL & HARGRAVE, P.C. <br /> XrGeey E. Gledhill <br /> GEG/lsg <br /> xc: John Horner <br /> John M. Link, Jr. <br /> Kermit Lloyd <br /> Rod Visser V <br /> 1sg\home3\board11.1tr <br />