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The taxpayer analysis, as provided to the BOCC on September 5, 2017, provides different <br />numbers. It is assumed in said analysis that the increase from 2008 to 2009 was the result of the <br />clerical error. This is shown by the illustated correct value of $191,041 in 2008, and further <br />confirmed in conversation with Mr. ODwyer. However, the increase was due to the 2009 <br />countywide revaluation as the clerical error existed many years prior. <br /> <br />Figure 3: Taxpayer Analysis <br /> <br /> <br /> <br />Conclusion <br />North Carolina law allows for a refund of up to five years in the result of a clerical error. The <br />transcription error on the property located at 107 Boulder Lane, Chapel Hill qualifies as a clerical <br />error. A refund of principal tax for only five years including tax years 2012, 2013, 2014, 2015 <br />and 2016 can be recommended to the BOCC. The total recommended refund amount of <br />$1,678.89 can be found above in Figure 1: Tax Office Analysis. <br />4