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Staff will provide more detail about the circumstances of this case during a brief presentation at <br />the March 4 meeting. <br />FINANCIAL IMPACT: If the refund is granted, the reduction in revenue to the County and fire <br />district will be $165.35. <br />RECOMMENDATION(S): The Manager acknowledges that there is no clerical error, within the <br />narrow and archaic meaning of the Machinery Act. However, the collective machinery of the <br />State and Orange County produced a tax bill with an incorrect value for the trailer in question for <br />a second year in a row. Although the Manager acknowledges that the taxpayer has a <br />responsibility to make sure the tax bill is correct, the burden is also on the County and the State <br />to produce accurate tax bills. Therefore, the Manager recommends that the BOCC consider a <br />refund, based on the functional error that is obvious in this case.