Frequently Asked Questions
Two-County
Property
Q: The Orange County tax assessor discovers
that a house on parcel of land taxed by Orange County
actually is located in Chatham County. What action
should she take to correct this problem?
A: (1) The tax assessor should advise the taxpayer
to request a release or refund of taxes unlawfully
levied on the property by Orange County. (2) The
tax assessor should include this request on the
agenda for the county commissioners along with all
other releases/refunds. (3) The tax assessor should
then advise Chatham County that the portion of the
property located in Chatham County is no longer
being listed in Orange County. (4) Chatham County
should initiate a discovery for all tax years released
by Orange County. Chatham County should not assess
a late listing penalty, since the discovery is not
due to the taxpayer’s failure to list the
property for taxation. (4) Chatham County must apply
the schedule of values in effect in Chatham County
during the tax years for which the discovery is
made.
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