HomeMy WebLinkAboutRES-2010-013 Resolution approving Motor Vehicle Property Tax Release/RefundsR E 5- ao ~o - ~ ~3 ~'~~~~-~v3Jo
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NORTH CAROLINA ~ c
ORANGE COUNTY
REFUND RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund of taxes
when the Board of County Commissioners detemtines that a taxpayer applying For the refund has a valid
defense to the tax imposed; and
Whereas, the properties Listed in each of the attached "Request for Property Tax Refunds" has
been taxed; and
Whereas, as to each of the properties listed in the Request for Property Tax Refunds, the ta.Tcpayer
has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request far Property Tax Refunds.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) are
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes:
Noes:
I, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North Carolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Board of Commissioners for said County at a regniar meeting of said Board held on
(p ~ fi said record having been made in the Minute Book of the minutes of said Board,
and is a tnie copy of so much of said proceedings of said Board as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said Cotmty, this day of
Clerk t e Board of Commissioners
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(6)
BOCC REGISTERED MOTOR VEHICLE REPORT
February 16, 2010
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME & BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Andrews, Addison
2009102726 2009 00 15,220 13,089 -19.42 Appraisal Appeal -High Mileage _;__
Benjamin G. Edwards
Trading 2009115582 2009 22 14,470 0 -252.89 Illegal Tax -Change Coun tv Durham
Boak, Jeffrey 2009103437 2009 22 4,856 3,802 -16.24 Appraisal Appeal -High Mileage & Damage ~~ __ ________ ___
Bryant, Alan 2009896 2009 00 2,540 0 -29.30 Illegal Tax -Change County to Wake _ __ _______
Bryant, Alan 2009897 2009 . ~ 00 6,270 0 -72.35 Illegal Tax -Change County to Wake
i
Buley, Bruce 2009116020 __ 2009 01 27,520 21,954 _ -51.10 Appraisal Appeal -Price Paid
Campbell, Michael
200917930 2009 22 4,390 0 -115.19 Illegal Tax -Change County to Durham
Chepulskyy, Roman
2009116462 2009 22 1,880 ~ 940 -14.47 j Appaaisal Appeal -Repair Estimate
Clapp, Steven
2009104479 2009 21 1,000 500 -8.17 Appraisal Appeal -Repair Estimate
Cox, Katherine
2009125546 2009 03 18,850 18,600 -2.26 Appraisal Appeal -High Mileage _ _ ___
Crutchfield, William
2009125623 2009 21 5,410 0 -118.50 IE{egal Tax -Change County to Chatham __
Debree, Daniel and Diana _ ____ ~ Illegal Tax - Military Leave and Earning Statement Home of
2009117207 2009 00 11,530 5,765 -52.55 Record is NJ 1/2 ofFvalue Co-owner is not Military exempt __
i
____
Elliott, Christopher _ _
2009117588 2009 32 6,920 5,813 -17.85 Appraisal Appeal -High Mileage __ _ _ _ _ _ __
Folger Automotive LLC
2009117897 2009 22 15,410 0 -267.38 Illegal Tax -Change County to Mecklenburg _ _ _ _ __
Godfrey, Emory
2009118215 I 2009 03 4,790 4,490 -2.71 Appraisal Appeal -High Mileage & Damage ____ __________
Huang, Zhiging
2009118992 2009 21 5,350 3,063 -37.4'1 Appraisal Appeal -Repair Estimate
Jenkins, Jonathan
2009119174 2009 E 22 ~ 14,010 11,208 -43.16 Appraisal Appeal -High Mileage ___
_
Lemaster, Michael __ _
'
2009119826 2009 f 16
i 9,240 7,762 -13.62 Appraisal Appeal -High Mileage
Long, Lunsford
2009119982 2009 22 24,420 I 23,520 -13.87 A sisal A peal - Hi h Milea e
January 1st thru January 31st , 2010
.~
Clerical Error 105-381{a)(1)a.{INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B}
BOCC REGISTERED MOTOR VEHICLE REPORT
February 16, 2010
BILLING RATE ORIGINAL ADJUSTED ~ FINANCIAL
NAME & BILL NUMBER YEAR CODE VALUE Levy VALUE . IMPACT REASON FOR ADJUSTMENT ___ __
~ _~_
- ~ Illegal Tax -Military Leave and Earning Statement Home of
Lopez, Cesar 2009108413 2009 22 6,560 0 I -131.05 Record is TN
Merritt, Michael
2009109010 2009 21 10,440 6,890 -58.07 Appraisal Appeal-High Mileage __________________.._.___..,__.___
Mostafa, Osman
2009109291 2009 21 6,010 4,386 -26.57 Appraisal Appeal -Price Paid
Myles, EI'¢abeth
2009120813 2009. 03 5,920 2,960 -26.77 Appraisal Appeal -Repair Estimate
Nichols, Barbara
2009120883 2009 ~ 08 ( 9,750 4,875 X4.61 Appraisal Appeal - Holds a Total Loss Title____ _____ __ ____
Obrien, Sheny
2009109604 2009 00 5,590 4,807 -7.14 Appraisal Appeal -High Mileage ___ _
Oliver, Harold ,
2009121018 2009 23 17,700 ( 0 -271.61 I Ilegal Tax - DMV Error
Rainbow Water Service
Inc. 2009110314 2009 21 14,460 12,725 -28.39 Appraisal Appeal -High Mileage ______ ______.__^_______..__
________
Roberson, Joann __
2009121859 2009 00 13,420 11,810 -14.67 Appraisal Appeal -High Mileage _~ _________._. ___.__.
_ ___ ____
Rousseau, Alisa __ __ __
2009110781 2009 22 10,340 -75.91 Clerical Error -Incorrect Rate Code
Russell, Elaine
2009122036 2009 22 8,280 0 -157.54 Illegal Tax -Change County to Durham __
__
Schuster, Michael _ _
2009122202 2009 23 4,700 4,425 -4.06 Appraisal Appeal -High Mileage _______________
_ ____
Schuster, Michael __
2009122203 2009 ! 23 I 8,390 7,365 -15.15 Appraisal Appeal -High Mileage __ __.__ .._._._... __._ _._..... __ ._ ..-
1299
Singh, Nalini 200911 2009 _ 22 10,650 i 8,946 ___ _ -26.25 Appraisal Appeal -High Mileage ,___ _ _______________
___
Sterling, James ~
200924466 2009 21 9,810 0 -229.99 Illegal Tax -Change County to Wake
Stromain, David
2009122750 2009 OQ 8,590 7,216 ~ -14.58 Appraisal Appeal -High Mileage _ __ ___ _ _ _ ___ .__ _____.__.__.
Summers, Anita ~
2009122776 2009 22 1,550 0 -53.88 111egal Tax -Change County to Durham _ _
-
--- ....---.._.._......
Wallace, Graham .....-T _. _ _..---- -.-.... -- -... Illegal Tax -Military Leave and Earning Statement Home of
2009112536 2009 00 19,610 D -187.71 Record is TX
January 1st thru January 31st , 2010
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B)
BOCC REGISTERED MOTOR VEHICLE REPORT
February 16, 20'[0
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE I
VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT _____
Wallace, Graham
2009112537 __ __
Wallace, Graham ~
2009112538 _
_ 2009 _
2009 ~
00
00 ~
2,800
6,110 1
_ 0 _____
~
3,055 `
-26.80 ~
-29.24 illegal Tax -Military Leave and Earning Statement Home of
Record is TX _
Illegal Tax -Military Leave and Earning Statement Home of
Record is TX 1/2 off value Co-owner is not Military exempt __
Warrington, Asa
2009123485
2009
21
12,850
0
-240.20 Ille al Tax - Mi(ita Leave and Earnin Statement Home of
9 rY g
Record is FL
Wilson, Joan Brackett
2009123773
2009
03
1,290
645
-5.83
Appraisal Appeal - Molds a Rebuilt Title
Wolf, Debra 2009123821 2009 22 21,350 21,183 -2.56 Appraisal Appeal -Price Paid
Illegal Tax -Military Leave and Earning Statement Home of
Yoder, Monte 2009123959 2009 22 4,010 0 I -9.1.77
~~ Record is FL
Illegal Tax -Military Leave and Earning Statement Home of
Yoder, Mon#e 2009123960 2009 22 14;800 0 i -257.97 Record is FL
-3176.76 SUM
January 1st thru January 31st , 2010
rn
7
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub
covei7ng a particular pay period. This does list his home of record, which is his
permanent state of residence where he would pay any state income taxes.
Vehicle Titles
Salvaged and Salvage Rebuilt: Any repairs that exceed 75% of the vehicle's market
value using NADA, Kelly Blue Book and various other publications.
When the insurance company has totaled the vehicle, and the customer has received the
claim check, four things can happen:
• Insurance company can keep the vehicle.
• Customer can keep the vehicle. The customer is instructed to contact the local
DMV inspector to have an initial inspection done, for vehicles 2001 to 2006
(these dates change yearly, example in 2007 the models will be 2002-2007).
• Affidavit of Rebuilder- The inspector lists each part that needs to be repaired.
• Final inspection- if all work is cleared and approved by the inspector then the
rebuilt status is then removed (salvaged status remains).
Note: Finance companies soil! not finance a salvaged vehicle.
Total Loss: Repairs were more than the market value of the vehicle and the insurance
company is unwilling to pay for the repairs.
Total Loss/Rebuilt: Whatever the repairs were to make the vehicle road worthy after a
Total Loss status has been given. Vehicle must be 5 years old or older. Vehicle status
then remains as salvaged or rebuilt.
Certificate of Reconstruction: When work has been done on (vehicles 2001-2006 in
year 2006) this is issued when the inspector didn't seethe original damaged and the
vehicle has been repaired.
Certificate of Destruction: NC DMV will not register this type of vehicle. It is not fit
for North Carolina roads.
Custom Built: When the customer has built this vehicle himself or herself. Ex. parts
taken from various vehicles to build one vehicle. Three titles are required from the DMV
in this case. 1) Frame 2) Transmission 3) Engine.
Then an indemnity bond must be issued. An indemnity bond must also be issued when
the vehicle does not have a title at all.
Per Ftora ti7th NCI)Ar1V
September 8, 2006