HomeMy WebLinkAboutRES-2012-079 Resolution approving Motor Vehicle Property Tax Releases/Refunds J�
3
NORTH CAROLINA RES-2012-079
ORANGE COUNTY
REFUND/RELEASE RESOLUTION(Approval)
Whereas,North Carolina General Statutes lOS-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 for the
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 a refund or release of the tax imposed and has presented a valid
defense to the tax imposed as indicated on the Request for Property Tax Refund/Release.
NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS 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: Commissioners
J
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
B of Commissioners for said County at a regular meeting of said Board held on
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 my han rii+pca seal of said County,this day of
4�
12. ,
$� Clerk o the Board of Commissioners
4C a
4
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) SEPTEMBER 18� 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT CLERK DATE
Ayers, Patricia Jane 969781 2012 6,640 (6.34) Incorrect rate code(Clerical error) DMM 8/20/2012
Beckelheimer, Deborah Kay 586791 2011 9,240 0 (188.00) Change county to Alamance(Illegal tax) DMM 8/22/2012
Blackburn, Phillip 989350 2011 8,300 0 (168.08) County changed to Granville (Illegal tax) JMM 8/23/2012
Blackburn, Phillip 962991 2011 28,230 0 (489.86) County changed to Granville (Illegal tax) JMM 8/23/2012
Blackburn, Phillip 964583 2011 1,199 0 (21.06) County changed to Granville (Illegal tax) JMM 8/23/2012
Blackburn, Phillip 980713 2011 16,070 0 (302.92) County changed to Granville (Illegal tax) JMM 8/23/2012
Bordeaux, Diane 1003328 2012 2,490 0 (22.85) Change county to Durham(Illegal tax) DMM 8/21/2012
Buenviaje, Bekki 1004237 2012 16,110 8,055 (131.77) 1/2 off co-owner military home of record TX(Illegal tax) JMM 8/20/2012
Buenviaje, Bekki 1004216 2012 15,730 7,865 (128.66) 1/2 off co-owner military home of record TX(Illegal tax) JMM 8/20/2012
Canon, David 654384 2012 5,607 3,745 (28.68) High mileage and damage(Appraisal appeal) JMM 8/23/2012
Canon, David 654383 2012 3,430 2,930 (7.70) Repair estimate(Apprasial appeal) JMM 8/20/2012
Capalbo, Louis Michael 1002851 2012 7,930 0 (152.15) Change county to Durham(Illegal tax) DMM 8/20/2012
Capalbo, Louis Michael 1002851 2012 4,480 0 (99.01) Change county to Durham(Illegal tax) DMM 8/20/2012
Cates,Claude Gerald 1003622 2012 28,860 0 (261.07) Change county to Alamance(Illegal tax) DMM 8/23/2012
Cates,Gordon 961544 2010 800 0 (12.19) Double billed(Ilegal tax) JMM 8/22/2012
Corum, Lee Lovell 615735 2011 1,230 0 (50.47) Change county to Randolph(Illegal tax) DMM 8/24/2012
Deaton, Kim 1000504 2012 8,970 7,072 (17.34) High mileage(Appraisal appeal) JMM 8/24/2012
Deaton, Kim 1002944 2012 2,200 941 (11.51) Price paid(Appraisal appeal) JMM 8/24/2012
Deneve, Raymond Leslie 1002702 2012 3,000 1,500 (16.44) Condition(Appraisal appeal) DMM 8/21/2012
Dodson, Pansy Ferrell 1003107 2012 6,460 (72.89) Incorrect rate code(Clerical error) DMM 8/22/2012
Edwards,Stepney 1004790 2012 14,980 0 (164.24) County changed to Chatham (Illegal tax) JMM 8/27/2012
Fultz,William 970469 2012 16,750 15,075 (15.32) High mileage(Appraisal appeal) JMM 8/20/2012
Jones,Jaqueline 656900 2012 12,120 10,666 (21.49) High mileage(Appraisal appeal) JMM 8/16/2012
Lorenz, Matthew 1003951 2012 42,658 32,097 (162.69) Price paid(Appraisal appeal) JMM 8/23/2012
Mcclintock, Peter James 997357 2012 28,100 0 (325.81) Change county to Chatham(Illegal tax) DMM 8/16/2012
Miller,Carolyn Cimarelli 1004924 2012 15,670 0 (271.38) Change county to Granville(Illegal tax) DMM 8/27/2012
Mize,Joseph Samson Jr. 1004919 2012 22,960 0 (206.37) Change county to Durham(Illegal tax) DMM 8/20/2012
NC United Methodist Camp and Retreat Ministries 685822 2012 4,860 0 (104.87) Property exempt(Illegal tax) DMM 8/28/2012
NC United Methodist Camp and Retreat Ministries 960982 2011 3,030 0 (29.19) Property exempt(Illegal tax) DMM 8/28/2012
Parham, Patricia Ann 970091 2012 23,935 0 (215.08) Change county to Durham(Illegal tax) DMM 8/21/2012
Parker,John Patrick 658738 2012 15,360 0 (266.61) Change county to Durham(Illegal tax) DMM 8/28/2012
Phinney, Robert Kyle 1004425 2012 22,120 0 (242.52) Change county to Chatham(Illegal tax) DMM 8/20/2012
Sale,James Lee 1005608 2012 17,890 15,637 (29.92) Price Paid(Appraisal appeal) DMM 8/20/2012
Smith,James Alexander 1003678 2012 11,480 0 (206.84) DMV error(Illegal tax) DMM 8/27/2012
Watson,Yvonne 1006943 2012 6,240 0 (126.13) Change county to Durham(Illegal tax) DMM 8/21/2012
$ 4,577.45
August 16, 2012 thru August 29, 2012
5
Military Leave and Earning Statement
: Is a copy of a serviceman’s payroll stub
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 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 with NCDMV
September 8, 2006