HomeMy WebLinkAboutRES-2012-108 Resolution approving Motor Vehicle Property Tax Releases/Refunds 3
NORTH CAROLINA RES-2012-108
12- 11- 11"
ORANGE COUNTY 5 4b
REFUND/RELEASE RESOLUTION(Approval)
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 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 911owing votes:
Aye Commissioners It(C
CA-1
Noes:
1,Donna Baker,Clerk to the Board of Commissioners for the County of Orange,North Carolina,
DO HEREBY CERTEFY that the foregoing has been carefully copied from the recorded minutes of the
Bo Commissioners for said I County at a regular meeting of said Board' held on
Lsaid 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 hand an I of said County,this 2-- day of
WITNESS--- 0
N11a,�2O 12.
52 Jerk to the Board of Commissioners
4
Clerical error 105-381(a)(1)a.(Incorrect rate) BOCC REGISTERED MOTOR VEHICLE REPORT DECEMBER 11� 2012
Illegal tax 105-381(a)(1)b.
Appraisal appeal 105-330.2(b)
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
Agnew, Marilyn Sidnell 1013065 2012 3,730 0 (87.46) County changed to Durham(Illegal tax)
Bass,Ashley 947363 2012 15,700 0 (271.85) County changed to Durham(Illegal tax)
Buckley, John Joseph 1014147 2012 7,780 6,380 (21.56) High mileage(Appraisal appeal)
Cho, Min Geun 1013485 2012 18,590 15,494 (47.68) Price paid(Appraisal appeal)
Freedman, James 1012686 2012 3,250 0 (80.07) County changed to Durham(Illegal tax)
Gao, Bai 1011625 2012 18,090 14,982 (47.86) Price paid(Appraisal appeal)
Hamby,Ann 1013837 2012 25,880 0 (428.66) County changed to Durham(Illegal tax)
Hong, Song 1014765 2012 13,470 13,145 (5.00) High mileage(Appraisal appeal)
Hughes,Wendy Clark 978703 2012 29,810 0 (276.64) County changed to Alamance(Illegal tax)
Hursey, Bonita 599945 2012 4,500 (19.05) Incorrect rate code(Clerical error)
Kim, Sang Gu 1014825 2012 38,740 34,377 (67.22) Price paid(Appraisal appeal)
Kim, Sun 1014258 2012 18,640 0 (51.67) High mileage(Appraisal appeal)
Meacham, Marvin Cook 1012161 2012 1,490 0 (12.78) County changed to Chatham(Illegal tax)
Meacham, Marvin Cook 1013210 2012 11,340 0 (97.30) County changed to Chatham(Illegal tax)
NC High School Athletic Assoc. 1014099 2012 34,640 0 (563.69) Property exempt(Illegal tax)
Olson, Denise 1012351 2012 7,780 0 (71.41) County changed to Durham(Illegal tax)
Prather, Jefferson 1014334 2012 22,680 0 (379.36) County changed to Durham(Illegal tax)
Stearns, Carolyn 604163 2012 6,870 5,359 (23.24) High mileage(Appraisal appeal)
Torain, Brittany 1014088 2012 16,020 14,098 (29.56) High mileage(Appraisal appeal)
Valencia, Christopher 669305 2012 13,030 0 (253.81) Military leave and earning statement home of record is OR(Illegal tax)
Wall, Linda 1008002 2012 1,050 0 (10.12) County changed to Durham(Illegal tax)
Wilson, Charles Jeffrey 1013832 2012 5,180 2,590 (23.68) Condition(Appraisal appeal)
Woods, Rebecca 1012495 2012 6,550 0 (58.86) County changed to Durham(Illegal tax)
Total (2,928.53)
November 14, 2012 thru November 21, 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