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