HomeMy WebLinkAboutRES-2013-026 Resolution approving Motor Vehicle Property Tax Releases/Refunds Ll- -zi -
NORTH CAROLINA RES-2013-026
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
Yhereas,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 refunds)and
release(s)are approved.
Upon motion duly made and seconded,the foregoing resolution was passed by the following votes:
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Ayes: Co An s sioners za-t�
Noes:
I,Donna Baker,Clerk to the Board of Commissioners for the County of Orange,North Carolina,
DO BEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Boa of Commissioners for'said County at a regular meeting of said Board held on
tsa record having been made in the Minute Book of the minutes of said Board,
V
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,thisn�v day of
2013.
e Board of Commissioners
17 52
4
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) APRIL 23� 2013
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Adolph, Darwin 959808 2012 2,140 2,140 (43.40) Incorrect situs address(Clerical error)
Baker, Brian 1024237 2012 24,820 22,338 (22.54) High mileage(Appraisal appeal)
Bass, Stephanie 1027387 2012 2,600 1,600 (8.99) High mileage(Appraisal appeal)
Charles, John Richard 960462 2012 8,880 0 (166.79) County changed to Randolph(Illegal tax)
Clark Unlimited L.L.C. 1024795 2012 37,770 0 (640.90) DMV error(Illegal tax)
Cornelius, Delores 956579 2012 13,790 8,826 (76.34) High mileage(Appraisal appeal)
Dwane, Richard John 1028886 2012 29,650 0 (486.73) County changed to Durham(Illegal tax)
Earp, Lila 1029105 2012 2,910 0 (77.60) County changed to Durham(Illegal tax)
Ebenezer Baptist Church 1025694 2012 19,060 0 (174.95) Tax exempt(Illegal tax)
Freedom House Recovery 1004042 2012 6,280 0 (135.92) Tax exempt(Illegal tax)
Fulbright, Tiffany 1011600 2012 9,560 0 (197.72) County changed to Ashe(Illegal tax)
Gattis, Melvin 998450 2012 12,340 0 (116.73) County changed to Durham(Illegal tax)
Henshaw, Cynthia 631361 2012 12,530 11,026 (23.18) High mileage(Appraisal appeal)
Long, Karen 639737 2012 16,170 13,906 (37.04) High mileage(Appraisal appeal)
O.E. Enterprises 1029140 2012 1,500 0 (10.00) Tax exempt(Illegal tax)
O.E. Enterprises 1029142 2012 1,500 0 (10.00) Tax exempt(Illegal tax)
O.E. Enterprises 1029141 2012 4,480 0 (10.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027998 2012 6,960 0 (143.85) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027164 2012 2,200 0 (65.99) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027195 2012 2,710 0 (74.33) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027197 2012 4,510 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027198 2012 2,540 0 (71.55) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027223 2012 5,300 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027228 2012 2,150 0 (65.17) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027229 2012 4,710 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027242 2012 4,950 0 (110.98) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027245 2012 3,350 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027268 2012 6,700 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027288 2012 3,430 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027314 2012 5,970 0 (127.66) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027355 2012 4,710 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027364 2012 3,560 0 (88.23) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027384 2012 4,110 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027398 2012 8,660 0 (171.66) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027400 2012 1,720 0 58.14 Tax exempt(Illegal tax)
March 21, 2013 thru
April 3, 2013
5
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) APRIL 23� 2013
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Orange Water and Sewer Authority 1027418 2012 1,910 0 (61.25) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027433 2012 8,260 0 (165.11) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027440 2012 4,990 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027468 2012 3,350 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027471 2012 3,220 0 (82.68) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027512 2012 2,150 0 (65.17) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027521 2012 7,850 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027544 2012 6,480 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027569 2012 7,070 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027571 2012 8,180 0 (163.80) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027575 2012 2,150 0 (65.17) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027585 2012 3,450 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027600 2012 8,180 0 (163.80) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027603 2012 2,310 0 (67.79) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027818 2012 15,030 0 (30.00) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1027918 2012 8,700 0 (172.32) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1028160 2012 12,990 0 (242.48) Tax exempt(Illegal tax)
Orange Water and Sewer Authority 1028173 2012 30,420 0 (30.00) Tax exempt(Illegal tax)
Pillot, Jeffrey 1028411 2012 32,120 0 (524.77) County changed to Durham(Illegal tax)
Residential Services Inc. 992580 2012 17,660 0 (302.03) Tax exempt(Illegal tax)
Residential Services Inc. 1025058 2012 1,500 0 (53.11) Tax exempt(Illegal tax)
Residential Services Inc. 1025230 2012 4,990 0 (106.86) Tax exempt(Illegal tax)
Residential Services Inc. 1025306 2012 3,370 0 (81.91) Tax exempt(Illegal tax)
Residential Services Inc. 1025779 2012 10,520 0 (192.05) Tax exempt(Illegal tax)
Residential Services Inc. 1025849 2012 15,270 0 (265.22) Tax exempt(Illegal tax)
Residential Services Inc. 1025881 2012 15,510 0 (268.92) Tax exempt(Illegal tax)
Residential Services Inc. 1025897 2012 10,200 0 (187.13) Tax exempt(Illegal tax)
Residential Services Inc. 1025977 2012 8,510 0 (161.09) Tax exempt(Illegal tax)
Shukla, Veda 9923158 2012 16,020 0 (276.77) County changed to Wake(Illegal tax)
Siatini, Jennifer 986747 2012 9,610 0 (178.03) County changed to Alamance(Illegal tax)
Stadter, Philip 641872 2012 1,590 0 (54.49) County changed to Chatham(Illegal tax)
Stapleton,Aileen 1026527 2012 24,650 20,706 (64.52) High mileage(Appraisal appeal)
Taylor, Marguerite 1023522 2012 18,260 15,338 (32.86) High mileage(Appraisal appeal)
Tolton, Mark 1027909 2012 15,370 0 (266.76) County changed to Durham(Illegal tax)
Tolton, Mark 1028486 2012 29,160 0 (479.18) County changed to Durham(Illegal tax)
Welch, Joan Michels 959134 2012 3,330 0 (81.29) County changed to Chatham(Illegal tax)
Total 8,522.95
March 21, 2013 thru
April 3, 2013
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 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