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7 <br /> <br />6. Regular Agenda <br /> <br />a. Refund Request from John C. and Judith K. Guibert, Lake Orange Property <br />The Board received additional information regarding a refund request made by John C. <br />and Judith K. Guibert at the June 4, 2019 BOCC Meeting; and take action on the Guibert refund <br />request. <br />Nancy Freeman, Tax Administrator, Dawn Perry, Land Records/GIS Deputy Director and <br />Michael Burton- Land Records/GIS Director made the following presentation: <br /> <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 /> <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 /> <br />Key Points <br />• Mr. Guibert recorded a new survey in February 2019, and the change in size of the property <br />and a reduction in value will be effective for the 2019 tax bill and future years. In accordance <br />with state law, the change should not become effective until 2020, but the decision was <br />made in March 2019 by the Tax Office to change the 2019 value in this particular case. <br /> <br />• Pursuant to North Carolina State law, the 2019 survey is not sufficient information to support <br />the Guibert request for a refund for tax years 2014 through 2018. Based on that new <br />survey/plat, the County cannot determine if double taxation occurred during the years 2014 <br />through 2018. Rather, it seems that the prior years’ taxation is in adherence to the law, in <br />accordance with the plat/survey recorded in the 1970’s. <br /> <br />• Property ownership in North Carolina is deed document based, and taxing jurisdictions do <br />not have the authority to change the property lines or the size of a property without a legal <br />document being recorded that indicates the change in acreage or property lines. Tax <br />records are based on the recorded document, and cannot be changed without a new <br />recorded document. <br /> <br />• Pursuant to NC Statute 105-381, a refund may be made for the prior five years if it is based <br />on a clerical error made by the County, or due to an illegal tax. Because the issue in this <br />situation is created by the surveys and deeds that do not clearly define ownership, it is not a <br />clerical error on the part of the County. In addition, because the ownership is not clearly <br />defined, the County cannot determine if this is an issue of double taxation (which would be <br />an illegal tax). <br /> <br />• Overlappage Issue – Both the Guibert prior survey and the surveys of Lake Orange Inc. <br />make claim to the same area of property (the area between the 615’ and the 620’ contour <br />lines). This is creates an overlappage issue. As in every overlappage situation, the issue <br />must be resolved between the owners involved, in this case the Guiberts and Lake Orange, <br />Inc. The issue may be settled between the parties through a newly recorded survey, deed, <br />or a judgement from a court. Mr. Guibert has recorded a new survey, and the issue has <br />been settled for future tax years.