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2 <br /> appraisal error. The appropriate procedure is to correct the error and valuation for the current tax <br /> year and subsequent years, which has been done for 2020 and forward according to NCGS 105- <br /> 287. <br /> FINANCIAL IMPACT: Approval of the refund request would result in a $16,893.12 loss in <br /> revenue. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board deny this refund request <br /> based on consultation with the County Attorney. <br />