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<br />A refund of greater than five years is not supported by State property tax law. Rather, case notes
<br />of the statute go on to clarify by stating (summarized): The demand for return of taxes must be
<br />made within the prescribed time after payment (5 years), and it was held that the statute applied
<br />to all taxes, that the remedy provided was exclusive, and that a failure to make demand within
<br />the time prescribed was fatal to the right to maintain an action to recover the taxes. The
<br />requirement of making a demand within the prescribed time is mandatory.
<br />Refund Analysis
<br />For the statutorily- affected tax years of 2012 -2016, the tax assessment for 107 Boulder Lane
<br />would have been $237,300 instead of $258,413 had the property record reflected the more
<br />accurate 1,336 square feet instead of 1,784 square feet. Applying the corresponding tax rates for
<br />each year and each jurisdiction, this results in a 5 -year refund amount of $1,678.89. Figure 1:
<br />Tax Office Analysis below shows this illustration.
<br />Figure 1: Tax Office Analysis
<br />Doris Tippens's property tax Overcharge analysis for 107 Boulder Lane Schedule
<br />Tax Year
<br />Assessed Value
<br />Corrected Value
<br />Difference
<br />Tax Rate
<br />Difference
<br />Refund Due
<br />2016
<br />$
<br />258,413
<br />$
<br />23 7, 300
<br />21,113
<br />0.016104
<br />21,113
<br />340.00
<br />2015
<br />$
<br />258,413
<br />$
<br />23 7, 300
<br />$
<br />21,113
<br />0.016104
<br />21,113
<br />340.00
<br />2014
<br />340.40
<br />2-.58,413
<br />$
<br />237,300
<br />$
<br />21,113
<br />0.016104
<br />$
<br />340.00
<br />2013
<br />$
<br />258,413
<br />$
<br />23 7, 300
<br />$
<br />21,113
<br />0.015804
<br />5
<br />333.67
<br />2012
<br />$
<br />258,413
<br />$
<br />23 7, 300
<br />$
<br />21,113
<br />0.015404
<br />$
<br />325.22
<br />$
<br />325.22
<br />2011
<br />$
<br />258,413
<br />$
<br />23 7, 300
<br />$
<br />5
<br />1,678.89
<br />Figure 2 below provides an expanded analysis showing the difference in billed amount for tax
<br />years 2006 -2016, which includes all tax years the property has been owned by Ms. Doris
<br />Tippens. The difference between the recommended refund of five years and the taxpayer's
<br />request of full restituation is $1,755.58.
<br />Figure 2: Tax Office Analysis - Expanded
<br />❑orisTippens's prupertytax Overcharge analysis for 107 Boulder Lane Schedule
<br />Tax Year
<br />Assessed
<br />Value
<br />Corrected Value
<br />Difference
<br />Tax Rate
<br />Refund Due
<br />2015
<br />258,413
<br />2-37,300
<br />$
<br />21,113
<br />4.015144
<br />$
<br />340.40
<br />2015
<br />$
<br />2.58,413
<br />$
<br />237,300
<br />$
<br />21,113
<br />0.016104
<br />$
<br />340.40
<br />2014
<br />258,413
<br />$
<br />23 7, 300
<br />$
<br />21,113
<br />0.015104
<br />$
<br />340.00
<br />2013
<br />$
<br />258,413
<br />$
<br />237,300
<br />$
<br />21,113
<br />4.01 -5844
<br />$
<br />333.57
<br />2012
<br />$
<br />258,413
<br />$
<br />237,300
<br />$
<br />21,113
<br />0.015404
<br />$
<br />325.22
<br />2011
<br />$
<br />258,413
<br />$
<br />23 7, 300
<br />$
<br />21,113
<br />0.01.5404
<br />$
<br />325.22
<br />2010
<br />$
<br />258,413
<br />$
<br />23 7, 300
<br />$
<br />21,113
<br />0.015404
<br />$
<br />325.22
<br />2009
<br />$
<br />258,413
<br />$
<br />2-37,300
<br />21,113
<br />0.015404
<br />$
<br />3 25.22
<br />2008
<br />$
<br />191,041
<br />$
<br />175,743
<br />15,29 ^9
<br />0.01809
<br />$
<br />276.74
<br />2007
<br />$
<br />191,041
<br />$
<br />175,743
<br />$
<br />15,29.8
<br />0.016755
<br />$
<br />256.32
<br />2005
<br />$
<br />191,041
<br />$
<br />175,743
<br />$
<br />15,298
<br />0.015135
<br />$
<br />245.83
<br />3,434.47
<br />
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