Agenda - 11-21-2000-8e - Laserfiche WebLink

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5 LAW ()FF1CF$ Co1.~MAN, GI~D~IILL & HARGRAV~ A PROFES5IDNAL C'.URR)MTI~)N 129E TRYON 57REE7 (>. 134A~YEA 1529 HILLSADADUGH. NUitTH ('AM()llNA :7278 910.7.)1 2196 FAX 919.732.7997 wEast7e www t:nANnH.C.OM October 12, 2000 Mr. John Smith Orange County Tax Assessor Fost Office Sox 8181 Hillsborough, North Carolina 2727A RB: David McBroom Tax Questiane Dear John: FRAM 71iE DESK OF GFAFFREY ~. G1EDF9ILL This letter confirms our telephone conversation on October 11, 2000 and provides .you my opinion about the remedies available for handling' Che McBroom tax mattex. My opinion is based on the following facts: 1. Prior to June 2000, Mr. McHroom and his mother, Mrs. Garrard, owned an approximately 2A acre piece of land that qualified for and was in the use value Cax pxogram. 2. Prior to the yeax 2000, Mr. MCHroom and his wide Robin also owned a 2 acre tract of land and a 3.6 acre tract of land that were in the use value tax program but because the ownership was not identical to the 28 acre tract those tracts did not qualify far use value taxation. 3. In October 1999 the errox' in classifying the 2 acre tract and the 3.6 acre tract for use value taxation was discovered. In the year 2000 the discovery of the previous classification error resulted in a "discovery" process pursuant to G.S. § 105-312 effective with the tax year 2D00. The Tax Collector received a receipt for the market value taxes fox Chose two parcels of land for the year 2000 and for deferred taxes plus interest far the 3 prior years, 1999, 1998 and 1997, 4. The ownership of the 28 acre parcel of land was changed in June 2000. Some time on ar before June 27, 2000 a deed to that property was recorded showing Che ownership of it to be Mr. McBroom and hie wife, Robin.