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March 26, 2007 (Regular Meetinq) Page 311 Commissioner Privette made a MOTION to refund the taxes for 2005 and release the taxes for 2006 to Union Lodge #618 and. to have the County Attorney compose detailed findings of fact to support the motion. There was a brief discussion on personal liability and Mr. Koch responded to several questions. Commissioner Privette's motion died for lack of a second. Mr. Mills stated if any taxpayer feels aggrieved by the Board's decision and brings an action against the Commission members, the County Attorney would make sure that Union Lodge #618 was joined in that proceeding. Unless something phenomenal happens, he said Union Lodge #618 would be able to refund the taxes, should it be held liable for the taxes in such a lawsuit. There was a brief discussion. Commissioner Mynatt made a MOTION to refund the taxes for 2005 and release the taxes for 2006 to Union Lodge #618 and to have the County Attorney compose detailed findings of fact to support the motion. Commissioner Privette seconded the motion. Vice Chairman Juba stated her intent to vote against the motion. Mr. Koch interjected that if he understood Mr. Mills correctly, he was offering to allow the Board to be indemnified by Union Lodge #618. He said there is nothing to prohibit it. Mr. Mills said to the extent that offer is consistent with public policy and the State of North Carolina, the Lodge would specifically and explicitly offer to indemnify the Commissioners. Commissioner Mynatt amended her motion to include the indemnification offered by Mr. Mills on behalf of the Lodge. Commissioner Privette also amended his second. Vice Chairman Juba called for discussion. Hearing none, she called for a vote. The MOTION unanimously carried with Vice Chairman Juba and Commissioners Mynatt and Privette voting for and Commissioner White abstaining. FINDINGS OF FACT UNION LODGE #61B REQUEST FOR REFUND AND RELEASE OF TAXES 1. The Union Lodge #618 ("Lodge 618") is entitled to an ad valorem property tax exemption for its real estate being exclusively used for meeting or lodge purposes, pursuant to N. C. Gen. Stat. ~ 105-275 (18). 2. As of December 30, 2004, Lodge 618 owned two real estate parcels in Cabarrus County: (1) the "New Lodge", a building and tract located at Highway 601 and Cal Bost Road (PIN 5546918810); and (2) the "Old Lodge", a building and tract located at Highways 601 and 24-27 (PIN 5559199624). 3. Lodge 618 moved its lodge meetings to the New Lodge prior to 2005. 9. On December 30, 2009, Lodge 618 attempted to transfer title to the Old Lodge to Barrett 0. Fl owe. Attorney David Williams, who prepared the deed, accidentally attached the legal description for the New Lodge to the deed conveying the Old Lodge. As a result, Barrett Flowe obtained title to the New Lodge instead of the Old Lodge, although Lodge 618 continued to occupy and use the New Lodge. 5. Mr. Williams was made aware of the mistake by the Tax Assessor's office in May, 2005, when it became apparent to that office that the wrong property had been conveyed. Although Mr. Williams attempted to correct the error, Mr. Flowe would not consent to sign the correction deed until December, 2006. 6. Because the real estate and tax records of Cabarrus County indicated that Lodge 618 did not own the New Lodge in Tax Years 2005 and 2006, it was not eligible for the tax exemption on that property. A total of