Orange County NC Website
11 <br /> 1 on a set number of acreage, per the deed, and owns between 615 and 620, but there is <br /> 2 nothing on record contradicting the 1973 survey of the original subdivision. <br /> 3 Commissioner Price asked if the statute of limitations could be explained. <br /> 4 Dwane Brinson said one can request a refund up to 5 years, if there was a clerical <br /> 5 error or an illegal tax. <br /> 6 Commissioner Price asked if the statute is applicable in this case. <br /> 7 Dwane Brinson said the County has been taxing the property based on what is on <br /> 8 public record, which has now been corrected, and the County can correct its records <br /> 9 moving forward. <br /> 10 Commissioner Price asked if there is a process to tax the land. <br /> 11 Dwane Brinson said the Guiberts' tax value has been reduced, due to new survey, <br /> 12 and staff has adjusted the value accordingly. <br /> 13 <br /> 14 A motion was made by Commissioner Greene, seconded by Commissioner <br /> 15 Marcoplos to delay the discussion on the refund request submitted by John C. Guibert III <br /> 16 until the Board can receive additional information from the Tax staff. <br /> 17 <br /> 18 Commissioner Dorosin said he is unsure what information can be provided, and <br /> 19 staff needs to develop a plan to deal with this issue holistically once and for all, and the <br /> 20 motion should have some instruction within it. <br /> 21 Chair Rich said if the Board reverses this recommendation, there is likely to be other <br /> 22 residents in the area who will make the same request. <br /> 23 Commissioner Dorosin said he would be in favor of awarding the refund, and he <br /> 24 realized there may be others out there like the Guiberts, but if there is a double taxation, the <br /> 25 County has received unjust enrichment. <br /> 26 Commissioner Greene said she would withdraw the motion, and would welcome <br /> 27 other property owners, in the same situation, to come forward as well. <br /> 28 Commissioner Dorosin said there still needs to be a plan to resolve this. <br /> 29 Chair Rich said is it not clear to her that the land it was doubly taxed. <br /> 30 Commissioner Greene said she made the motion because there is much that is not <br /> 31 clear. <br /> 32 Commissioner McKee said the motion is valid, and he wants to know about other <br /> 33 landowners so the County can resolve the issue all at once, as opposed to piecemeal. <br /> 34 Commissioner Greene said her motion is to postpone the vote, in order to learn <br /> 35 more information about the issue. <br /> 36 Commissioner Marcoplos agreed to this friendly amendment. <br /> 37 John Roberts said if there is a double taxation issue, the Guilberts would be entitled <br /> 38 to the five years back payment. <br /> 39 John Roberts said awarding funds, without full details, puts the Board at risk of <br /> 40 personal liability to any taxpayer in the County who wants to challenge this. He said he <br /> 41 does not see this as a high risk, but it is a risk nonetheless. He would recommend pausing <br /> 42 the issue, determining if double taxation has occurred, and award the refund if so. <br /> 43 Commissioner Greene said this does not change the motion, and she agrees. <br /> 44 Commissioner McKee clarified that the motion is to not award anything at this time, <br /> 45 but come back to this after staff reviews the process. <br /> 46 Chair Rich said yes. <br /> 47 Commissioner McKee said he agrees. <br /> 48 <br /> 49 VOTE: UNANIMOUS <br /> 50 <br /> 51 c. Voluntary and Enhanced Agricultural District Designation: Multiple Farms <br />