HomeMy WebLinkAboutRES-2012-051 Resolution approving Motor Vehicle Property Tax Releases/Refunds ,� -,s- �z
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, NORTH CAROLINA rS- a C7�a- ��J � �a 3
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ORANGE COUNTY .
REFUND/RELEASE RESOLUTION(Approval)
Whereas,North Carolina General Statutes 105-381 and/or 3302(b)allows for the refund and/or
release of ta.xes when the Board of County Commissioners determines that a taxpayer applying forthe
release/refund has a valid defense to the tax unposed;and
Whereas,the properties listed in each of the attached"Request for Property TaxRefund/Release"
has been ta�ted and the tax has not been collected: and
Whereas,as to each of the properties listed in the Request for Properiy TaY 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 unposed as indicated on the Request for Property TaxRefund/Release.
NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY
COD'IIVIISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s)and
release(s)are approved.
Upon motion duly made and seconded,the foregoing resolution was passed by the following votes:
Ayes: Commissioner c� � �����
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W�(.�
Noes:
I,Donna Baker,Clerk to the Board of Commissioners for the County of Orange,North Carolina,
DO HEREBY CERT'IFY that the foregoing has been carefully copied from the recorded minutes of the
Board of Commissioners for said County at a regular meeting of said Board held on
) ��2;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
resolution described in said proceedings.
WITNESS�� ��da���corporate seal of said County,this� y of
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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) J U N E 5, 2��2
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Alderson,John Gilmore 994516 2011 24,970 23,489 (24.22)Price paid(Ap raisal appeal)
Angeli,Michael Allen 643236 2011 4,870 (50.65)Incorrect rate code(Clerical error)
Angeli,Michael Allen 643236 2010 5,460 (53.69)Incorrect rate code(Clerical error)
Angeli,Michael Allen 643236 2009 6,230 (57.04)Incorrect rate code(Clerical error)
Angeli,Michael Allen 559339 2008 7,020 (56.58) Incorrect rate code(Clerical error)
Angeli,Michael Allen 473773 2007 8,000 (57.76)Incorrect rate code(Clerical error)
Arab,Alexander Stephen 962552 2011 18,090 13,748 (48.84) High milea e(Appraisal appeal)
Atwater,David Elbridge 995446 2011 1,350 0 (12.53) Change county to Chatham(Illegai tax)
Big s,Russell 636532 2011 9,600 8,448 (10.42) High mileage(Appraisai appeal)
Black,Luther 996742 2011 13,970 0 (153.17) Change coun to New Hanover(Illegal tax)
Bruckenstein,David 994713 2011 11,240 7,166 (62.77 Damages and repairs(Appraisal appeal)
Cohn,Jonathan Allen 997147 2011 28,720 20,180 131.56) Incorrect model(Appraisai appeal)
Collman,Mitchell 644336 2011 11,780 10,366 21.77) High mileage(Appraisal appeal)
Compton,RobeR Howard 960499 2011 18,670 17,670 (9.31) Hi h mileage(Appraisal appeal)
Davis,Jennifer 996409 2011 10,940 0 145.29) Change county to Durham(Ille al tax)
Dawson,Dayla 997092 2011 18,090 15,557 (39.01) High milea e(Appraisal appeal)
Dawson,Dayla 996213 2011 5,080 3,454 (25.05) High mileage(Appraisai appeal)
Fennell,Ralph 645096 2011 8,240 4,944 (30.13 High milea e(Appraisal appeal)
Flanagan,Mary Jane 994698 2011 28,010 14,005 (215.74 Half off co-owner is not milita -leave&earnin statement home of record is PA(Ille al tax)
Freeman,Ronnie 993670 2011 16,900 16,675 (2.04) Hi h mileage(A praisal appeai)
Garlick,James 645343 2011 9,390 (99.20)Incorrect rate code(Clerical error)
Gifford,Allen John 638134 2011 9,600 7,488 (22.96) High mileage(Appraisal appeal)
Hebert,Paui 638531 2011 11,780 9,424 (38.53)High mileage(Appraisal appeal)
Hicks,Freda Sharpe 638624 2011 8,470 6,268 (33.92) High mileage(Appraisal appeal)
Holahan,Barbara 962728 2011 23,840 0 362.36) Change county to Granville(Illegal tax)
Holland,Robert 961995 2011 5,430 4,235 (18.40)Hi h mileage(Appraisal appeal)
Hollowa ,Michael 993853 2011 11,170 8,378 (37.08) Holds a total loss title(Appraisal appeal)
Huang, Kuan 997342 2011 12,580 0 (223.79) Change county to Durham(Illegal tax)
Johnson,Andrea Lea 992598 2011 5,130 3,500 24.10) High mileage&Dama e-(Appraisal appeal)
Johnson,Renny Kinnard 639035 2011 19,790 18,740 (16.16) High milea e 8�Damage-(Appraisal ap eal)
Kang,Kyoungpyo 993898 2011 15,540 13,986 (23.94) High mileage(Appraisal appeai)
Laske ,Justin 960935 2011 30,990 26,999 36.10) Price paid(Appraisal appeal)
Madaminov,Adilbek 963324 2011 5,800 4,408 (22.78 High mileage(Appraisal appeal)
Martin,Adrian 639973 2011 8,070 6,617 (13.15) High mileage(Appraisal appeal)
Mason,Robert 994580 2011 28,720 23,717 (46.43) Price aid(Appraisal appeal)
Moss,Christopher 640453 2011 14,480 9,636 74.62) High milea e&Damage-(Appraisal appeal)
Nagelhout,Linda 996861 2011 29,257 0 (262.97) Change county to Durham(Ille al tax)
N'ord,Rebecca Anne 997162 2011 20 860 0 371.23 Chan e coun to Durham Ille al tax
A
Aprii 26,2012 thru May 16, 2012
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) .JUNE S, 2��2
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Nudelman,Devon 962798 2011 6,560 0 (137.30) Milita leave and earning statement home of record is TX(Illegal tax)
Pfaff,Emily 962553 2011 13,690 41.60 Incorrect rate code(Clerical error)
Pickett,Gordon 640943 2011 5,570 2,785 25.56 High milea e 8�Damage-(Appraisal appeal)
Piedmont Electric Membership 987529 2011 32,500 0 (316.39 Propert Exem t(Illegal tax)
Piedmont Electric Membership 987044 2011 25,990 0 (253.01) Property Exempt(Ille al tax)
Shaw,Andrew 996169 2011 28,800 25,344 (56.53) High milea e(Appraisal appeal)
Short,Jack 659859 2011 1,560 (42.66)Incorrect rate code(Clerical error)
Smith,Teresa 687170 2011 9,040 (49.20) Incorrect rate code(Clerical error)
Strachan,Ryan 634699 2011 14,150 11,886 37.04 Hi h mileage(Appraisal appeal)
Strauss,Nancy Barron 994465 2011 28,720 20,180 (131.56) Incorrect model(Appraisal appeal)
Tidoe,Winston 996746 2011 9,090 0 (120.71) Change county to Alamance(Illegal tax)
Total 4,146.85
April 26,2012 thru May 16, 2012 �
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 6
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 sta#us 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
Tota1 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 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 Flora wittt NCDMV
September 8,2006