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7 <br /> 1 Commissioner Price thanked Gary Donaldson and his team. <br /> 2 <br /> 3 6. Regular Agenda <br /> 4 <br /> 5 a. Refund Request from John C. and Judith K. Guibert, Lake Orange Property <br /> 6 The Board received additional information regarding a refund request made by John C. <br /> 7 and Judith K. Guibert at the June 4, 2019 BOCC Meeting; and take action on the Guibert refund <br /> 8 request. <br /> 9 Nancy Freeman, Tax Administrator, Dawn Perry, Land Records/GIS Deputy Director and <br /> 10 Michael Burton- Land Records/GIS Director made the following presentation: <br /> 11 <br /> 12 BACKGROUND: At the June 4, 2019 Board of County Commissioners meeting, John C. and <br /> 13 Judith K. Guibert submitted a refund request for property at Lake Orange for taxes overpaid <br /> 14 from 2014 through 2018. A copy of the request is attached. The Guiberts state that double <br /> 15 taxation of the 615' to 620' elevation line has occurred and that he has been taxed for property <br /> 16 he does not own based on an incorrect survey/plat from the 1970's. <br /> 17 <br /> 18 Following discussion on the Guibert refund request, the Board requested more comprehensive <br /> 19 information regarding Lake Orange parcels to make a more informed decision following the <br /> 20 summer break. A PowerPoint presentation is attached detailing this additional information. <br /> 21 <br /> 22 Key Points <br /> 23 Mr. Guibert recorded a new survey in February 2019, and the change in size of the property <br /> 24 and a reduction in value will be effective for the 2019 tax bill and future years. In accordance <br /> 25 with state law, the change should not become effective until 2020, but the decision was <br /> 26 made in March 2019 by the Tax Office to change the 2019 value in this particular case. <br /> 27 <br /> 28 Pursuant to North Carolina State law, the 2019 survey is not sufficient information to support <br /> 29 the Guibert request for a refund for tax years 2014 through 2018. Based on that new <br /> 30 survey/plat, the County cannot determine if double taxation occurred during the years 2014 <br /> 31 through 2018. Rather, it seems that the prior years' taxation is in adherence to the law, in <br /> 32 accordance with the plat/survey recorded in the 1970's. <br /> 33 <br /> 34 Property ownership in North Carolina is deed document based, and taxing jurisdictions do <br /> 35 not have the authority to change the property lines or the size of a property without a legal <br /> 36 document being recorded that indicates the change in acreage or property lines. Tax <br /> 37 records are based on the recorded document, and cannot be changed without a new <br /> 38 recorded document. <br /> 39 <br /> 40 Pursuant to NC Statute 105-381, a refund may be made for the prior five years if it is based <br /> 41 on a clerical error made by the County, or due to an illegal tax. Because the issue in this <br /> 42 situation is created by the surveys and deeds that do not clearly define ownership, it is not a <br /> 43 clerical error on the part of the County. In addition, because the ownership is not clearly <br /> 44 defined, the County cannot determine if this is an issue of double taxation (which would be <br /> 45 an illegal tax). <br /> 46 <br /> 47 Overlappage Issue — Both the Guibert prior survey and the surveys of Lake Orange Inc. <br /> 48 make claim to the same area of property (the area between the 615' and the 620' contour <br /> 49 lines). This is creates an overlappage issue. As in every overlappage situation, the issue <br /> 50 must be resolved between the owners involved, in this case the Guiberts and Lake Orange, <br /> 51 Inc. The issue may be settled between the parties through a newly recorded survey, deed, <br />