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2 <br /> the Board determines that the Childers property is located in Alamance County, it would be <br /> appropriate for the Board to adopt Resolution A approving the refund of taxes paid for tax years <br /> 2000 and 2001. If the Board determines that the Childers property is located in Orange County, <br /> it would be appropriate for the Board to adopt Resolution B denying the refund of taxes paid for <br /> tax years 2000 and 2001. <br /> FINANCIAL IMPACT: Approval of Resolution A will result in a net reduction in revenue of <br /> $3,973.45 to the County and White Cross Fire District. That amount reflects tax payments that <br /> were made timely and in full by Peter and Vicki Childers for tax years 2000 and 2001. Approval <br /> of Resolution B would have no financial impact on the County. <br /> RECOMMENDATION(S): The Manager recommends that the Board adopt one of the two <br /> accompanying resolutions, depending on whether the Board determines that the property in <br /> question is located in Orange County or Alamance County. In either case, the Manager <br /> recommends that the Board direct staff to engage Alamance County officials in a collaborative <br /> effort with the North Carolina Geodetic Survey Office to resolve the Orange-Alamance <br /> boundary, as outlined in background materials included with the Vice-Chair's January 15, 2002 <br /> report. <br />