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March 15, 2010 (Regular Meeting) <br />Page 1858 <br />own. I see nothing in the statute that prohibits the correction <br />of such an error, especially in exceptional circumstances such as <br />these. Article 27 of Chapter 105 of the North Carolina General <br />Statutes is clearly intended to ensure equal protection among <br />properties and taxpayers in assessment by the governing body and <br />not to prohibit the correction of clear errors, even if the error <br />is by the taxpayer. <br />I urge you to review the statute and the associated <br />annotations and reconsider your advice to the Tax Assessor in <br />this situation. Furthermore, without admitting that the statute <br />controls in these circumstances, please also accept this letter <br />as a formal request pursuant to N.C.G.S. ~ 105-381 for the <br />redirection of the amount paid to other accounts of the McAfees, <br />or in the alternative, a refund of the amount paid so that it can <br />be applied by the McAfees to their proper obligations, or in the <br />alternative, a release of their other obligations for the 2009 <br />tax year up to the amount mistakenly paid. We also request that <br />any interest after January 5, 2010 on such amount be tolled until <br />this matter is finally decided by the County Commission. Please <br />contact me if you would like to discuss in further detail. We <br />appreciate your and the County Commissioners' consideration. <br />Thank you. <br />Yours, <br />MORETZ & SKUFCA, PLLC <br />/s/ Zac Moretz <br />Zachary M. Moretz <br />Enclosure <br />cc: Edward H. McAfee <br />Letter from Moretz & Skufca, PPLC dated June 23, 2009 <br />Matthew McKee, Esq. <br />2701 Coltsgate Road <br />Charlotte, NC 28211 <br />Philip A. Glass, Esq. <br />5540 Centerview Drive, Suite 416 <br />Raleigh, NC 27606 <br />Jack Lezman, Esq. <br />4801 E. Independence Blvd., Suite 616 <br />Charlotte, NC 28212 <br />Warren L. Tadlock, Esq. <br />Bankruptcy Trustee <br />4600 Park Road, Suite 101 <br />Charlotte, NC 28209-0201 <br />Mr. Johnny Clifton 111 VIA EMAIL TO jclifton2006@carolina.rr.com <br />Universal Funding, Inc. <br />P.O. Box 7452 <br />Charlotte, NC 28241 <br />Mr. David R. Miller VIA EMAIL TO drmiIler@carolina.rr.com <br />771 Dale Earnhardt Boulevard <br />Kannapolis, NC 28081 <br />Jason Price, Esq. VIA E-MAIL TO jasonprice@ctc.net <br />Re: Foreclosure by St. Andrews Homeowners Association of <br />Cabarrus, Inc. ("Association")' upon real property known as <br />Lot 207, St. Andrews Subdivision, Phase 3, Map 2, Cabarrus <br />County, North Carolina, also known as 1219 Piney Church <br />Road, Concord, North Carolina <br />Dear Gentlemen: <br />This law firm represents the Association as well as <br />Research City, LLC. As some of you are aware, on behalf of the <br />Association I foreclosed a homeowners' association lien filed on <br />the above-referenced property on June 5, 2009. The owner of <br />record of the property is The CIT Group/Consumer Finance, Inc., <br />pursuant to a Substitute Trustee's Deed recorded by Mr. Glass on <br />December 5, 2007. There are no court filings or documents <br />