Minutes 09-17-2019 Regular Meeting

Browse Search

15 the same property, and because of that, staff cannot say this was an unlawful tax, or an issue of double taxation, even though two parties were paying the tax on it. He said they both had, what appeared to be, lawful claims based on their recorded documents. He said, based on the risk to the Board for refunding a tax outside of those three purposes, he recommends denying the refund. Commissioner Marcoplos clarified that the County cannot be reasonably responsible for sorting out these land issues, wherever they may occur. Nancy Freeman said that is correct. Commissioner Marcoplos said the County may have received taxes from both parties, and perhaps someone is due a refund, but it is not the County’s responsibility to be there at the transaction, to examine transactions, and confirm that all i’s are dotted and t’s are crossed. John Roberts said that is correct. Commissioner Marcoplos said that makes sense. Commissioner Greene referred to the abstract, which states: “If the issue were not determined as double taxation, the Board would be at risk of personal liability to anyone in the County who challenged it,” and asked if the “it” could be defined. John Roberts said the refund. He said if this is not an unlawful tax, not for an unlawful purpose, and is not a clerical error, but if the Board issues a refund anyway, then each Board member who votes in favor of a refund, is personally liable for the refund. Commissioner Greene asked if those with standing to challenge it could be identified. John Roberts said any taxpayer in the County. Commissioner Marcoplos said staff mentioned there are a lot of instances of overlappage in the County, and asked if these property owners have been contacted. Michael Burton said typically property owners find out by hiring a surveyor, who defines the land and the properties which people own, and attorneys are responsible for doing the title search and history. He said any overlaps that arise should be disclosed to the purchaser when buying a property. He said the mapping world does show these as conflict lines, now that the age of GIS has come a little further. He said the original cadaster of the mappings show the 615-620 contour line being owned by Lake Orange, Inc. He said Lake Orange was created because the Town of Hillsborough was running out of water, and it was to be a water supply. Commissioner Marcoplos asked if he had overlappage, of which he was unaware, would he receive a letter from the County. He said it sounds like the County knows of some of these instances. Michael Burton said the last time these types of issues were discovered was in the 1980s, and property owners were sent letters, and asked to bring in documents, so that the County could put it on record. He said the maps still depict the conflict lines as the mappers find them. Commissioner Price said it seems that the burden is on the homeowner. Commissioner Greene asked if this is a situation that a person’s title insurance would take care of. Michael Burton said possibly. Commissioner Greene asked John Roberts if there have been any reported cases on the argument that Commissioner Dorosin and she are making about an equitable solution of unjust enrichment, when the government gets paid twice for the same taxable land. John Roberts said he does not know of any, and has researched this topic at a previous time, but not in this instance. Commissioner Bedford asked if she voted yes to the refund, and a resident objected, if she would liable for the $1,622 one time back to the County, or to every single taxpayer. John Roberts said one time back to the County. He said he is not sure that this would happen, but it is his job to advise the Board of risk.