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2 <br />It is the Tax Assessor's recommendation that the requested refund be denied. This <br />recommendation is being made for several statutory reasons. First, appraiser judgment does <br />not constitute an illegal tax. The Assessor has worked closely with the County Attorney in <br />defining what can and what cannot be considered an illegal tax. By definition, an illegal tax is a <br />duplication of taxation, a situation where one is taxed twice for the same property. An example <br />of this would be where the same house is taxed on two different tracts of land, when it only <br />existed on one tract, An illegal tax could also occur when the county appraiser mistakenly <br />appraises the home as having two floors when only one floor exists. <br />Second, appraiser judgment does not constitute a clerical error. Again, the Assessor has <br />worked closely with the County Attorney in defining what can and cannot be considered a <br />clerical error, By definition, a clerical error is an error of transposition. For example, a clerical <br />error would result when the clerk is keying from the appraiser's property record card and the <br />clerk keys two stories, when the appraiser indicated an the property record card that the house <br />is a single story. Another example might be when the appraiser indicates that the house was <br />built in the year 2000 but the clerk keys 2000 into the data entry area for fireplaces. <br />Finally, the taxpayer has been notified at least twice each year as to the value of her property. <br />She had the opportunity to appeal the value each year within the statutory deadlines, Also, <br />there is no guarantee that the value would have been changed in previous years had she <br />appealed timely., <br />FINANCIAL IMPACT: Denial of this application far refund will result in no reduction in monies <br />from the County, municipalities, and special districts. However, approval of this request would <br />result in a reduction in monies from the County, municipalities and special districts for the total <br />of all refund years in the amount of $1,554.25 <br />RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br />resolution denying one (1) property tax refund request in accordance with N.C. General Statute <br />105-381. <br />