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C! <br />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 />Figure 3: Taxpayer Analysis <br />IDwisTippens's property tax Overcharge analysis for 107 Boulder Lane Schedule <br />Tax Year Status Tax Value <br />Charged <br />Approximate Overcharge' <br />3.% interest <br />S% interest <br />Orange County's 10% interest <br />2017 Correct 237,6CC.CC <br />3901.32 <br />2016 Error 258,413.00 <br />4346.93 <br />732.00 <br />756.15 <br />790.55 <br />869:62 <br />2015 Error 258,413.00 <br />4346.93 <br />732.00 <br />776.58 <br />853.80 <br />939.19 <br />2014 Error 258,413.00 <br />4342.73 <br />687.80 <br />751.58 <br />866.43 <br />953.07 <br />2013 Error 258,413.00 <br />4272.95 <br />658.02 <br />740.51 <br />895.23 <br />984.75 <br />2612 Error 258,413.01) <br />4157.59 <br />542.66 <br />629.09 <br />797.35 <br />877.08 <br />2011 Error 258,413.01) <br />4152.59 <br />537.66 <br />641.99 <br />853.20 <br />938.52 <br />2010 Error 258,413.01) <br />4147.59 <br />532.66 <br />655.10 <br />912.89 <br />1,01)4.17 <br />21)09 Error 258,413.00 <br />4147.59 <br />532.66 <br />674.75 <br />985.92 <br />1,084.51 <br />2909 Correct 191,041,00 <br />3614.93 <br />-c _a I's bused on 0%/ 3 %/ 8%/ 10% <br />4,955.46 <br />5,625.87 <br />6,955.37 <br />7,650.91 <br />Total amount Staff offered on 4/6/17 <br />1,678.89 <br />1,678.89 <br />1,678.89 <br />1,678.89 <br />Even if it was 5 years maximum <br />3,352.48 <br />3,654.01 <br />4,203.37 <br />4,623.71 <br />Tax rates wouid need to be reconciled to each year by staff. Estimated }/- 196 variance <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 />