Orange County NC Website
1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 17, 2019 <br /> Action Agenda <br /> Item No. 6-a <br /> SUBJECT: Refund Request from John C. and Judith K. Guibert, Lake Orange Property <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACTS: <br /> PowerPoint Presentation Nancy Freeman, Tax Administrator, 919- <br /> John C. and Judith K. Guibert Refund 245-2735 <br /> Request Michael Burton, GIS/LR Manager, 919- <br /> NCGS 105-381 — Taxpayer Remedies 245-2502 <br /> Refund Data Spreadsheet-Guibert Dawn Perry, Deputy GIS/LR Manager, <br /> Resolution 919-245-2509 <br /> PURPOSE: To: <br /> 1) Receive additional information regarding a refund request made by John C. and Judith K. <br /> Guibert at the June 4, 2019 BOCC Meeting; and <br /> 2) Take action on the Guibert refund request. <br /> BACKGROUND: At the June 4, 2019 Board of County Commissioners meeting, John C. and <br /> Judith K. Guibert submitted a refund request for property at Lake Orange for taxes overpaid <br /> from 2014 through 2018. A copy of the request is attached. The Guiberts state that double <br /> taxation of the 615' to 620' elevation line has occurred and that he has been taxed for property <br /> he does not own based on an incorrect survey/plat from the 1970's. <br /> Following discussion on the Guibert refund request, the Board requested more comprehensive <br /> information regarding Lake Orange parcels to make a more informed decision following the <br /> summer break. A PowerPoint presentation is attached detailing this additional information. <br /> Key Points <br /> • Mr. Guibert recorded a new survey in February 2019, and the change in size of the <br /> property and a reduction in value will be effective for the 2019 tax bill and future years. In <br /> accordance with state law, the change should not become effective until 2020, but the <br /> decision was made in March 2019 by the Tax Office to change the 2019 value in this <br /> particular case. <br /> • Pursuant to North Carolina State law, the 2019 survey is not sufficient information to <br /> support the Guibert request for a refund for tax years 2014 through 2018. Based on that <br /> new survey/plat, the County cannot determine if double taxation occurred during the <br /> years 2014 through 2018. Rather, it seems that the prior years' taxation is in adherence <br /> to the law, in accordance with the plat/survey recorded in the 1970's. <br />