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<br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br /> <br />ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 23, 2018 <br /> Action Agenda <br /> Item No. 8-e <br /> <br />SUBJECT: Property Tax Refund Request – 107 Boulder Lane, Chapel Hill <br /> <br />DEPARTMENT: Tax Administration <br /> <br /> <br />ATTACHMENT(S): <br />Memorandum <br />NC General Statute 105-381 <br /> <br /> <br /> <br /> <br />INFORMATION CONTACT: <br />Dwane Brinson, Tax Administrator, <br />(919) 245-2726 <br /> <br /> <br /> <br /> <br /> <br />PURPOSE: To consider a refund request for the property owned by Ms. Doris Tippens at 107 <br />Boulder Lane, Chapel Hill. <br /> <br />BACKGROUND: In 2016 it was discovered that the exterior measurements for 107 Boulder <br />Lane, Chapel Hill were recorded incorrectly many years ago. Upon the discovery, tax office <br />records were corrected for the 2017 tax year and forward. The Tax Administrator and County <br />Attorney view this as a clerical error, and advised the taxpayer that a refund of five years could <br />be recommended to the Board of County Commissioners (BOCC). Mr. Tom ODwyer, Power of <br />Attorney for Ms. Tippens, has requested that all affected years (dating back to the 2005 <br />purchase) be refunded in addition to interest. The Tax Administrator and County Attorney have <br />expressed to Mr. ODwyer that such a request is not supported by State law. <br /> <br />On September 5, 2017, Mr. ODwyer addressed the BOCC and provided an analysis showing <br />the contended amount of revenue Ms. Tippens would lose as a result of processing the refund <br />for only five years. Staff believes this analysis may be flawed in that it assumes the increase in <br />value from 2008 to 2009 was the result of the square footage error. However, the value <br />increase was actually due to the 2009 revaluation as the square footage error existed many <br />years prior. <br /> <br />FINANCIAL IMPACT: Staff has calculated a total recommended refund amount of $1,678.89 <br />for the five year period. <br /> <br />SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br />with this item. <br /> <br />RECOMMENDATION(S): The Manager recommends that the Board approve a statutorily- <br />supported refund for tax years 2012, 2013, 2014, 2015 and 2016. <br /> <br />1