Governor-elect Bob Holden is steering clear of any of the controversy over new Hancock refunds. A Cole County judge last week ruled taxpayers should have been awarded an additional $244 million. Holden says he’s watching the legal process unfold and is prepared to put together a budget no matter what happens. He insists he will keep his commitments to education and health care no matter what happens, though he admits it could make things more difficult. He refused comment on his opinion on whether or not the money should be refunded.