HomeMy WebLinkAboutRES-2013-016 Resolution approving Motor Vehicle Property Tax Releases/Refunds 3
NORTH CAROLINA RES-2013-016 43
ORANGE COUNTY
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 conde the foregoing resolution passed by following votes:
Ayes: Commissioners
Noes:
1,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
oard of Commissioners for said County at a regular meeting of said Board held on
, aid 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 and the corporate seal of said County,this day of
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17 52 Cler o e Bo4d of Commissioners
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Clerical error 105-381(a)(1)a.(Incorrect rate) BOCC REPORT REGISTERED MOTOR VEHICLE
Illegal tax 105-381(a)(1)b.
Appraisal appeal 105-330.2(b) MARCH 7, 2013
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Adams,Allandra Olishia 614359 2012 4,170 0 (38.12) County changed to Alamance(Illegal tax)
Buck,Toni Curl 955170 2012 16,380 15,305 (16.56) High mileage(Appraisal appeal)
Chen,Shuo 1021977 2012 12,290 11,340 (15.54) High mileage(Appraisal appeal)
Childers,Michael 1022541 2012 8,480 5,766 (44.41) High mileage(Appraisal appeal)
Corley, Denver 1008985 2012 10,685 5,343 (78.96) DMV vin error(Appraisal appeal)
Dodson,John Bradley 1021315 2012 5,360 4,288 (17.54) High mileage(Appraisal appeal)
Eastwood,William Donald 616245 2012 8,110 0 (73.64) County changed to Craven(Illegal tax)
Fox,James Lindsay 624010 2012 11,220 10,098 (10.26) High mileage(Appraisal appeal)
Friedman, Katie 983647 2012 3,160 2,275 (13.62) High mileage(Appraisal appeal)
McPherson,Carlton 1021173 2012 9,560 0 (86.47) Military exempt(Illegal tax)
Moss, Kristin Leslie 1022778 2012 18,160 14,528 (55.94) High mileage(Appraisal appeal)
NC United Methodist Camp and Retreat Ministries 685822 2010 5,400 0 (113.18) Property exempt(Illegal tax)
NC United Methodist Camp and Retreat Ministries 960982 2010 3,340 0 (31.73) Property exempt(Illegal tax)
Pehrson, Richard 954556 2012 12,630 10,104 (22.86) High mileage(Appraisal appeal)
Piedmont Electric Membership 984668 2012 29,634 0 (284.42) Property exempt(Illegal tax)
Shukla,Veda 1022444 2012 19,260 0 (326.68) County changed to Wake(Illegal tax)
Shull, Deirdre Gregg 1022206 2012 20,740 17,798 (45.32) Purchased price(Appraisal appeal)
Smith,Joseph 606597 2012 1,330 0 (111.88) County changed to Durham(Illegal tax)
Snider,William 1022320 2012 15,410 0 (267.38) County changed to Durham(Illegal tax)
Walker, Donna 951051 2012 13,920 0 (131.33) County changed to Durham(Illegal tax)
Ward,Alfred 621529 2012 2,002 1,702 (4.91) Damage estimate(Appraisal appeal)
Total (1,790.75)
January 31, 2013 thru February 13, 2013
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 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