HomeMy WebLinkAboutRES-2012-025 Resolution approving Motor Vehicle Property Tax Releases/RefundsNORTH CAROLINA ~ ~ ~` _ ~ /~' r~ - ~ a 5
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ORANGE COUNTY
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REFUND/RELEASE RESOLUTION (Approval)
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Whereas, North Carolina General Statutes 105-381 and/or 330.2(b) allows for the refund and/or
release of taxes when the Board of County Commissioners determines that a taxpayer applying forthe
release/refund has a valid defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refund/Release"
has been taxed and the tax has not been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refund/Release, the
taxpayer has timely applied in writing for arefund or release of the tax imposed and has presented a valid
defense to the tax imposed as indicated on the Request for Property TaxRefund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMIVIISSIONERS OF ORANGE COUNTY THAT the recommended property taxrefund(s) and
release(s) are approved.
Upon motion duly made and s~nded, the
Ayes:
was passed by the following votes:
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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
ard of Commissioners for said County at a regular meeting of said Board held on
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~! said record having been made in the Minute Book of the minutes of said Board,
and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the
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Clerical error 105-381(a)(1)a.(Incorrect rate) BOCC REGISTERED MOTOR VEHICLE REPORT
illegal tax 105-381(a)(1)b.
Appraisal appeal 105-330.2(b) MARCH 13, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Almarines, David 661772 2011 7,030 0 (146.14) Military leave&earning statement home of record is CA(Illegal tax)
Balthazar, Ursula 95006 2010 19,800 9,900 173.84) Half off co-owner military-leave&earning statement home of record is CO(Illegal tax)
Bane, John McGuire Jr. 98224 2011 3,000 0 (78.87)Changed county to Durham(Illegal tax)
Britton, Eria 985960 2010 5,360 0 (112.57)Changed county to Union(Illegal tax)
Dawkins, Melissa 989224 2011 6,870 3,435 31.88) Holds a salavage title(Appraisal appeal)
Graves,Alfreda 98943 2010 2,860 0 (26.64)Changed county to Caswell(Illegal Tax)
Guidry,Timothy 985832 2011 3,280 1,640 (25.26) Repairestimate(Appraisal appeal)
Hannan, Michael 648518 2010 13,980 (92.07)Incorrect rate code(Clerical error)
Hannan, Michael 956732 2011 31,820 (171.28) Incorrect rate code(Clerical error)
Hatchell, Sylvia 989890 2011 29,490 0 (270.68)Changed county to Durham(Illegal tax)
Hays, William David Jr. 950028 2011 28,920 25,450 (51.28 High mileage(Appraisal appeal)
Hoisin ton, Kenneth 957967 2010 8,280 0 (181.35) Half off co-owner is not military-leave&earning statement home of record is GA(Illegal tax)
Isham,Steven 990773 2011 8,680 0 (77.99) Military leave&earning statement home of record is FL(Illegal tax)
Isham,Steven 956085 2011 11,120 0 (99.92) Haif off co-owner is not military leave&earning statement home of record is FL(Illegal tax)
Jackson, Brandon 989929 2011 12,420 0 (136.17)Changed county to Chatham(Illegal tax)
Jacobs, Barry Marc 617806 2011 15,030 11,272 (34.00) Repair estimate(Appraisal appeal)
Jo, Dongsuk 989856 2011 33,430 32,680 (11.55) High mileage(Appraisal appeal)
Jones,Eddie 948933 2011 1,350 17.99) Incorrect rate code(Clerical error)
Jones, Holly Christine 956832 2011 14,700 14,475 (3.67) High mileage(Appraisal appeal)
Kramer, Nancy Lynn 990913 2011 17,880 0 (322.48)Changed county to Durham(Illegal tax)
Levitt, Daniel Mason 625588 2011 9,850 0 (181.73)Changed county to Alamance(Illegal tax)
Mcalister, Dwight 956573 2011 3,800 1,827 (30.38) Price paid(Appraisal appeal)
McFarland, Michael Bruce 989989 2011 2,060 0 (61.73)Changed county to Durham(Illegal tax)
McGee, Kenneth 985310 2011 14,190 0 (259.51)Changed county to Chatham(Illegal tax)
Miller, Charles Brock 967595 2010 33,290 16,645 (278.83) Half off co-owner is not military-leave&eaming statement home of record is CO(Illegal tax)
Popovich, Karen 626853 2011 6,080 4,621 (12.41) High mileage(Appraisal appeal)
Post, Philip Noble 985900 2011 5,600 0 (116.26) Changed county to Durham(Illegal tax)
Rowles,James Timothy 62025 2011 5,570 4,570 (9.05)High mileage(Appraisal appeal)
Stalnaker, Michelle 954902 2011 9,180 0 (200.07) Changed county to Mecklenburg(Illegal tax)
Ward,Alfred 621529 2011 2,590 2,002 (9.62) Repair estimate(Appraisal appeal)
Total (3,225.22)
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February 2, 2012 thru February 22, 2012
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 5
covering 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 will 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 see the original damaged and the
vehicle has been repaired.
Certificate of Destruction: NC DMV will not register this iype 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 Flora with NCDMV
September 8, 2006