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