Agenda 06-04-2019 8-f - Tax Refund Request – John C. Guibert III

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1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 4, 2019 Action Agenda Item No. 8-f SUBJECT: Tax Refund Request— John C. Guibert III DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: John C. Guibert Refund Request Dwane Brinson, Tax Administrator, Release/Refund Data Spreadsheet - (919) 245-2726 Guibert John Roberts, County Attorney, (919) North Carolina General Statute 105-381 245-2518 Resolution PURPOSE: To consider a resolution denying a refund request submitted by John C. Guibert III. BACKGROUND: Mr. John C. Guibert submitted a refund request for his property at Lake Orange for taxes overpaid from 2014 through 2018. The claim for this refund request is based on the premise that (1) double taxation of the 615' to 620' elevation line has occurred and (2) the Guiberts have been taxed for property they do not own based on an incorrect survey/plat from the 1970's. Mr. Guibert provided a new survey that was recorded February 2019, and the change in size of the property and a resulting reduction in value which is effective for the 2020 tax bill. However, the information provided is insufficient to support a refund of the prior years' taxes in accordance with North Carolina state law. In this situation, taxation has been conducted in strict adherence to North Carolina law, and in accordance with the recorded plat/survey available at that time. The property ownership had been determined by a recorded survey/plat from the 1970's, and based on that survey/plat, no double taxation occurred during the years 2014 through 2018. FINANCIAL IMPACT: Approval of the request would result in a $1,622.43 refund. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution denying the refund request based on consultation with the County Attorney.