Agenda 10-01-19 Item 8-a - Minutes

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14 1 Commissioner Greene agreed that there appears to be unjust enrichment, and since the 2 County is the other party, it can reimburse the taxes. She asked if the County were to do so, 3 would it be obligated to pay it back for all the previous owners of the property back to the 4 creation of the subdivision in the 1970s. 5 Nancy Freeman said the landowners would need to request a refund, and they have 5 6 years to ask for a refund. She said there are a few other property owners who have completed 7 surveys, and if they were to request a refund, could be granted it. 8 Commissioner Greene clarified that the Guiberts could only be given 5 years of a refund, 9 not back to 2002 when the property was purchased. 10 Nancy Freeman said that is correct. 11 John Roberts said the State Statute is very specific about the five years. 12 Nancy Freeman said there are roughly 75 other parcels on Lake Orange that have not 13 had a corrected survey, the owners of which, may now do so, and would then be able to request 14 a refund for 5 years. 15 Commissioner Dorosin said this is all property upon which the County has collected 16 double taxes. 17 Michael Burton said both parties were taxed for what they claimed. 18 Commissioner Dorosin said there are now property owners that have resolved the claim, 19 and are making it clear that they do not own the land, and another taxpayer making it clear that 20 they do own the land. 21 Michael Burton said, per Statute, the County has corrected the record based upon the 22 new recording of survey, which moves forward from here on. 23 Commissioner Dorosin said there are other homeowners, and there is this notion that 24 the County is opening up a Pandora's box, but the homeowners would only be eligible to a 25 refund if it can be shown that taxes were doubly taxed. 26 Michael Burton said there may be some parties that will be unwilling to give the land 27 back to Lake Orange, now that they may have adverse possession. He said many cases have 28 gone to the Supreme Court regarding overlapping land. He said one of the most precise things 29 in those cases is that the individual has been paying taxes on the land all along. 30 Commissioner Price asked if the exact process for taxing land could be explained. She 31 said she had an issue with her property and the former Tax Administrator said there is one set 32 amount for the land, and the improvement (building) is assessed separately. She asked if 33 taxation is done by square footage. 34 Michael Burton said it is done by acreage of land, and based upon the schedule of 35 values adopted by the BOCC. 36 Commissioner Price clarified that if the BOCC awards repayment in this case, that 37 anyone who has had a dispute could have a survey completed and determine if double taxation 38 has occurred. 39 Michael Burton said there are over 55,000 parcels of land in Orange County, of which, 40 each and every one of those neighboring properties could have a survey done, and both 41 surveys may overlap with each other. 42 Nancy Freeman said there are other cases in Orange County that staff has noted on 43 maps, which have not yet been corrected, and there may be more. 44 Commissioner McKee asked if this has been corrected now. 45 Nancy Freeman said yes. 46 Commissioner McKee asked if John Roberts would explain his recommendation that the 47 Manager deny the refund. 48 John Roberts said there are only a very limited number of reasons to issue a refund: 49 clerical error, unlawful tax, or tax for unlawful purpose. He said, at the time this was taxed, this 50 was not a clerical error by County staff; it was not a tax that was for an unlawful purpose; and at 51 the time it was not an unlawful tax. He said through the land records, two parties were claiming