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12 <br /> https://canons.sog.unc.edu/2013/02/when-does-an-appraisal-error-justify-a-refund/ <br /> justify a refund,but errors smaller than that do not. <br /> Both suggestions sound reasonable. But neither the Machinery Act nor property tax case law from <br /> state courts make any distinction for refunds based on the size of the error involved. If an error truly <br /> was clerical, as Ken suggests a huge error likely would be, then clearly a refund is justified. But if the <br /> error was truly one of judgment, then I don't think a refund is justified regardless of how big the error <br /> was. <br /> Remember that the General Assembly sets policy, not mere mortals such as you and me. I can't in <br /> good faith recommend a policy, no matter how reasonable, if it contradicts the black-letter statutory <br /> law. Unless and until the law is changed or we get more guidance from the courts, my advice remains <br /> the same: local governments should construe the refund provisions in G.S. 105-381 very narrowly. <br /> Taxpayers can use the appeal process to correct erroneous value judgments for the current tax year <br /> going forward,but they cannot attack those judgments retroactively. <br /> (Hat tip to my friend Lee Harris of Orange County for raising this interesting issue. Lee's wise counsel <br /> has been invaluable during my time at the SOG) <br /> All rights reserved.This blog post is published and posted online by the School of Government to address issues of interest to <br /> government officials.This blog post is for educational and informational use and may be used for those purposes without permission <br /> by providing acknowledgment of its source.Use of this blog post for commercial purposes is prohibited.To browse a complete catalog <br /> of School of Government publications,please visit the School's website at www.sog.unc.edu or contact the Bookstore,School of <br /> Government,CB#3330 Knapp-Sanders Building,UNC Chapel Hill,Chapel Hill,NC 27599-3330;e-mail sales@a sog.unc.edu;telephone <br /> 919.966.4119,or fax 919.962.2707. <br /> Copyright©2009 to Present School of Government at the University of North Carolina. <br />