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6 <br />Mr. John Smith <br />Page 2 <br />October 12, 2D00 <br />5. Your office received an application from Mr. and Mrs. <br />McBroom for use value for the. 28 acres f.or the year 2001, an <br />application made necessary by the change in ownership of that <br />property on or before June 27, 2000. <br />6. No application for use value has been made for the 2 <br />acre and the 3.6 acre parcels of land. <br />Based an the above facts it is my opinion that an <br />application for use value ,fox the 2 acre tract and the 3.6 acre <br />tract to be combined with the 28 acre tract can qualify all 3 <br />tracts for use value, assuming other use value requirements axe <br />rnet by the combined tracts. It is further my opinion that the <br />deferred taxes plus interest due on the 2 acre and 3.6 acre <br />tracts far the years 1997, 1998 and 1999, pursuant to G.S. § <br />105-277.9 (which calls for the collection of deferred taxes for <br />3 years immediately preceding a disqualification), can be <br />"compromised" by the Grange County Board of County Commissioners <br />pursuant to G.S. § 105-312(k). That is, the error in the use <br />value classification of the property resulted in "discovered <br />property," under N.C. Gen. Stat. § 105-312, in an amount equal <br />tO the difference between the use value and the market value. <br />Subsection (k) of G.S. § 105-312 authorizes the Board of County <br />Commissioners to, upon the petition of the taxpayer, Compromise, <br />settle ox adjust the County's claim for taxes arising from the <br />discovery, <br />The taxes for the 2. acre and 3.6 <br />year 2000 must be calculated based on <br />tracts. That is because the property <br />value taxation for the year 2000 thus <br />reasonable basis for compromising the <br />bill. <br />acre tract of land for the <br />the market value of those <br />did not qualify for use <br />I can think of no <br />year 2000 market value tax <br />Tf you have any questions about any of this, please call. <br />Very truly yours, <br />GEG/lsg <br />~~y~7c~tere\em1[hmAAroom..~.n <br />CaLEM~N, C3LEbHILL ~ H1IRGRAVE, P.G. <br />,.~eaffrey , Gle hill <br />i - <br />