HomeMy WebLinkAboutRES-2013-057 Resolution approving Motor Vehicle Property Tax Releases/Refunds 3 �b
NORTH CAROLINA RES-2013-057
i
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 seconded,the foreZt/.*24. esolution was passed by the following votes:
Ayes: Commis ers1
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
Board of Commissioners for said County at a regular meeting of said Board held on
,.lfoaid 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
{ ,2013.
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�o Ci k iooNt e Board of Comtrussioners
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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) SEPTEMBER 5� 2013
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
Abela,Andrew 1038544 2013 25,500 0 (219.22) County changed to Durham (Illegal tax)
Altamimi, Mahdi 1032240 2013 7,030 5,624 (21.66) High mileage(Appraisal appeal)
Altamimi, Mahdi 1001597 2013 3,560 2,777 (12.06) High mileage(Appraisal appeal)
Anderson,John Prescott Jr. 1032799 2013 20,100 13,266 (105.28) High mileage(Appraisal appeal)
Annas, Kim Ray 327583 2013 530 530 (13.30) Incorrect situs address(Clerical error)
Arthur,Amber Elizabeth 1032717 2013 14,290 0 (263.76) County changed to Buncombe(Illegal tax)
Atwater,James David 1031741 2013 4,000 0 (37.12) County changed to Chatham (Illegal tax)
Atwater,James David 1035817 2013 6,260 0 (58.09) County changed to Chatham (Illegal tax)
Atwater,Walter Marvin 1023279 2012 5,370 0 (53.07) County changed to Chatham (Illegal tax)
Ayers, Patricia 969781 2013 5,840 5,840 (5.57) Incorrect situs address(Clerical error)
Badrock, Roger 954735 2012 6,080 0 (131.86) County changed to Chatham (Illegal tax)
Balch, Deborah 967491 2013 11,300 6,257 (46.28) Repairestimate(Appraisal appeal)
Barnard, Leon Bronson 653725 2013 7,900 7,900 (78.38) Incorrect situs address(Clerical error)
Bernstein,Justin 960887 2012 20,150 20,150 (138.68) Incorrect situs address(Clerical error)
Berrien, Kathryn 363830 2013 3,910 3,519 (6.02) High mileage(Appraisal appeal)
Berry,Wayne 327901 2013 3,060 2,295 (7.12) Holds a salvaged title(Appraisal appeal)
Bozarth, Cecil C. III 328073 2013 3,000 500 (38.51) Received antique auto questionnaire
Brittle and Company 1035403 2013 12,300 0 (219.46) County changed to Durham (Illegal tax)
Brown, Grey 1040476 2013 14,280 7,140 (109.98) Repair estimate(Appraisal appeal)
Brumble, Herbert 970774 2012 11,780 10,366 (23.12) High mileage(Appraisal appeal)
Burnette, Beverly 328302 2013 13,290 9,037 (46.63) High mileage(Appraisal appeal)
Caddell, Elisabeth 1033739 2013 22,930 0 (383.21) County changed to Durham (Illegal tax)
Canales, Kimberly 968090 2013 15,340 15,340 (62.58) Incorrect situs address(Clerical error)
Canney, Katalina 992353 2012 7,330 0 (150.25) County changed to Wake(Illegal tax)
Canney, Katalina 992426 2012 3,780 0 (92.00) County changed to Wake(Illegal tax)
Carroll, Robert 364338 2013 3,855 3,413 (4.13) High mileage(Appraisal appeal)
Cates,Williard,Jr. 1037932 2013 18,780 0 319.28 County changed to Durham (Illegal tax)
Cerrone, Marcus 1037954 2013 2,750 0 (23.60) County changed to Durham (Illegal tax)
Chan,Jiegen 1034959 2013 2,260 1,860 (6.16) Damage(Appraisal appeal)
Chan,Yee Wing 967878 2013 23,463 19,005 (68.67) Price paid (Appraisal appeal)
Chewing,Ashley 1035333 2013 19,910 14,335 (74.05) High mileage(Appraisal appeal)
Chianese,Catherine 654599 2013 11,480 8,954 (22.93) High mileage(Appraisal appeal)
Clark, Christopher 654652 2013 8,970 8,970 (95.59) Incorrect situs address(Clerical error)
Clarke,Janet Lynn 1035018 2013 17,870 12,152 (75.94) High mileage(Appraisal appeal)
Cobb, Myra Nance 1033023 2013 13,430 0 (247.21) County changed to Rockingham (Illegal tax)
Cobb, Myra Nance 1032821 2013 16,960 0 (304.31) County changed to Rockingham (Illegal tax)
Collman, Mitchell 364644 2013 3,679 3,311 (5.66) High mileage(Appraisal appeal)
Cook,Julia Ann 1033327 2013 26,041 0 (431.13) County changed to Chatham (Illegal tax)
De Los Santos, David 1033287 2013 19,930 19,280 (10.02) High mileage(Appraisal appeal)
Dimitrov, Daniel 965205 2013 3,210 1,605 (24.69) High mileage&damage(Appraisal appeal)
May 30, 2013 thru
August 15, 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) SEPTEMBER 5� 2013
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
Disandra,Vincent 357225 2013 7,135 5,670 (22.53) High mileage(Appraisal appeal)
Docro, Inc. 965216 2013 45,313 35,993 (152.46) Damage(Appraisal appeal)
Dunn, Cynthia 1035418 2013 38,972 0 (350.20) County changed to Randolph(Illegal tax)
Euliss, Carolyn 1037378 2013 21,840 0 (345.90) County changed to Carteret(Illegal tax)
Evans, Benny Rogers Jr. 1032646 2013 11,910 0 (108.15) County changed to Durham (Illegal tax)
Evarts,Jeffrey 647845 2013 11,210 10,089 (10.29) High mileage(Appraisal appeal)
Favia, Evakay 664010 2012 2,270 0 (71.50) County changed to Macon(Illegal tax)
Fesel, Kelly 964812 2013 11,940 0 (213.92) Military-leave&earning statement home of record PA(Illegal tax)
Fisher, Gary Steven 1000783 2013 27,840 22,829 (77.19) High mileage(Appraisal appeal)
Friedrick,John 1035674 2013 4,700 0 (43.15) County changed to Durham (Illegal tax)
Friedrick,John 1036399 2013 7,550 0 (69.30) County changed to Durham (Illegal tax)
Fuchs, Edward 1033579 2013 30,381 0 (273.00) County changed to Chatham (Illegal tax)
Gasdaska, Bonnie 968093 2013 12,010 0 (226.47) County changed to Chatham (Illegal tax)
Grass,Jessica 358026 2013 6,250 4,750 (24.54) High mileage(Appraisal appeal)
Graybeal, Lesley 656065 2013 11,429 10,508 (14.18) High mileage(Appraisal appeal)
Greene,Wendall Keith 1031998 2013 6,090 4,567 (23.42) Total loss rebuilt title(Appraisal appeal)
Grumbles,William 1007390 2013 950 0 (46.24) County changed to Macon(Illegal tax)
Ha,Yoon Cheol 1000940 2013 4,450 3,827 (9.58) High mileage(Appraisal appeal)
Ha,Yoon Cheol 1001464 2013 13,460 11,576 (29.02) High mileage(Appraisal appeal)
Hague, Ghazala 358211 2013 13,120 11,546 (24.26) Damage&high mileage(Appraisal appeal)
Hajirahim, Mohsen 358153 2013 10,760 7,747 (46.40) High mileage&damage(Appraisal appeal)
Harris, Brandon 1035035 2013 14,520 0 (124.58) County changed to Durham (Illegal tax)
Hassan,Zaryab 1030309 2012 3,960 2,640 (20.34) Repair estimate(Appraisal appeal)
Holcomb, Hilton 998633 2013 12,280 10,806 (13.47) High mileage(Appraisal appeal)
Holmes, Elizabeth 104612 2013 21,870 19,683 (19.86) High mileage(Appraisal appeal)
Horton,John 358585 2013 7,920 7,920 (27.74) Incorrect situs address(Clerical error)
Howle, Edward 967267 2013 3,000 500 (22.95) Received antique auto questionnaire
Hunter, Kyle James 1004475 2013 4,970 0 (106.55) County changed to Chatham (Illegal tax)
Hunter, Kyle James 1004037 2013 10,000 0 (184.04) County changed to Chatham (Illegal tax)
Johnson,Janace 1032931 2013 5,320 4,575 (6.75) High mileage(Appraisal appeal)
Jones,Amanda 1014959 2012 16,270 0 (163.54) County changed to Johnston(Illegal tax)
Justice, Linda Obriant 1035345 2013 19,060 0 (323.60) County changed to Person(Illegal tax)
Keating,Arthur 965186 2013 22,910 22,635 (2.50) High mileage(Appraisal appeal)
Kehren,Jessica Ann 649271 2013 13,270 0 (234.41) Military-leave&earning statement home of record MN(Illegal tax)
Kirby, Mary Megan 1021790 2012 15,000 0 (257.43) County changed to Alamance(Illegal tax)
Kirby, Norman 1032230 2013 10,860 8,688 (19.73) High mileage(Appraisal appeal)
Koban, Donald 1038038 2013 23,010 0 (384.45) Military-leave&earning statement home of record TN(Illegal tax)
Kurt, Mark 98559 2013 23,350 18,213 (79.13) High mileage(Appraisal appeal)
Lancaster,Alvis Earl Jr. 649504 2013 10,960 8,549 (22.47) High mileage(Appraisal appeal)
Latta,Yolanda 649549 2013 13,890 13,890 (39.17) Incorrect situs address(Clerical error)
Lu,Xiaozhi 1035891 2013 23,550 19,009 (69.96) Price paid (Appraisal appeal)
Lutz, David 1001448 2013 9,500 7,600 (17.44) High mileage(Appraisal appeal)
May 30, 2013 thru
August 15, 2013
6
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) SEPTEMBER 5� 2013
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
Lynn, Peter Charles 1036123 2013 21,260 0 (182.41) County changed to Person(Illegal tax)
Lyons, David 1036891 2013 5,180 4,248 (14.35) High mileage(Appraisal appeal)
Marks, Carl 657819 2013 4,840 2,420 (22.55) Damage&high mileage(Appraisal appeal)
Marshall, Nathan 921968 2013 3,000 500 (22.70) Received antique auto questionnaire
Martinique, Hope 987273 2012 3,390 0 (40.15) County changed to Chatham (Illegal tax)
Mauk, Rhiannon 359767 2013 10,800 10,800 (88.26) Incorrect situs address(Clerical error)
McGuire, Erica 998482 2013 13,780 0 (155.01) County changed to Forsyth(Illegal tax)
Merriman, Patricia 970299 2013 20,360 0 (323.14) County changed to Chatham (Illegal tax)
Meyer,Thomas Judy 1001184 2013 3,000 0 (76.21) County changed to Durham (Illegal tax)
Miller, George 360079 2013 3,000 1,500 (13.48) Repair estimate(Appraisal appeal)
Mitchell,Terry 1000384 2013 8,865 1,600 (66.40) Damage(Appraisal appeal)
Monroe,Weston Michael 1034953 2013 580 0 (39.49) County changed to Durham (Illegal tax)
Moore,Tracey Dee 650349 2013 14,950 0 (260.29) County changed to Durham (Illegal tax)
Morris,Jock 1023054 2012 1,110 0 (12.96) County changed to Chatham (I Ilegal tax)
Myers,Jacqueline 1030511 2013 18,610 0 (168.98) County changed to Durham (Illegal tax)
Nagelhout, Daniel 1024667 2012 21,260 0 (205.59) County changed to Durham (Illegal tax)
Nielsen, Pamela 998834 2013 15,480 11,765 (33.96) High mileage(Appraisal appeal)
Nissan Infiniti Lt. 1019574 2012 15,640 0 (270.92) Double billed (Illegal tax)
Noell,Valerie 1035697 2013 16,880 0 (185.07) County changed to Chatham (Illegal tax)
Nowlan, Kathryn 1035852 2013 9,380 9,380 (29.18) Incorrect situs address(Clerical error)
O Daniel, Ralph 350516 2013 4,320 4,170 (1.39) High mileage(Appraisal appeal)
Philemon, Bianca 967312 2013 15,340 0 (280.93) County changed to Durham (Illegal tax)
Piedmont Electric Membership 1036430 2013 25,040 0 (228.89) Tax exempt status(Illegal Tax)
Pure Water Solutions 950105 2012 8,390 0 (149.36) County changed to Alamance(Illegal tax)
Rechholtz, Robert 1000979 2013 19,100 0 (324.21) County changed to Durham (Illegal tax)
Residential Services, Inc. 1033442 2013 20,230 0 (30.00) Tax exempt status(Illegal Tax)
Richardson, Melissa 1035391 2013 6,710 4,429 (25.66) High mileage(Appraisal appeal)
Riley, Stephen Eugene 1001085 2013 9,500 8,170 (12.16) High mileage(Appraisal appeal)
Rothrock Law Firm PA 651569 2013 11,560 11,560 (82.12) Incorrect situs address(Clerical error)
Roychoudhury, Kingshuk 1035948 2013 23,600 18,240 (82.56) Price paid (Appraisal appeal)
Sage, Kathleen 1034342 2013 8,890 7,112 (16.15) High mileage(Appraisal appeal)
Saleh,Omar Abedel 1031303 2012 13,770 12,943 (12.74) High mileage(Appraisal appeal)
Sapir,Alexander 986982 2013 41,930 0 (675.89) County changed to Durham (Illegal tax)
Sapir,Alexander 1011351 2012 16,350 0 (296.33) County changed to Durham (Illegal tax)
Sauer, Scott Thomas 1025324 2012 2,420 0 (28.99) County changed to Harnett(Illegal tax)
Sesterhenn, Herbert 1035114 2013 29,430 24,873 (70.20) Price paid (Appraisal appeal)
Shaffer,Justin 1033248 2013 13,910 0 (257.55) County changed to Chatham (Illegal tax)
Shaughnessy,Colleen 1035734 2013 12,080 0 (216.09) County changed to Wake(Illegal tax)
Smith,William 982169 2013 12,430 7,955 (68.93) High mileage(Appraisal appeal)
Sparrow,Jonathan 1034647 2013 7,430 0 (81.47) County changed to Chatham (Illegal tax)
May 30, 2013 thru
August 15, 2013
7
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) SEPTEMBER 5� 2013
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
Stevens, Charles 1036381 2013 32,270 31,670 (5.57) High mileage(Appraisal appeal)
Stuchiner,Allon 362189 2013 11,810 9,684 (32.75) Damage&high mileage(Appraisal appeal)
Szalata, Malgorzata 652288 2013 10,070 7,553 (28.59) Repair estimate(Appraisal appeal)
Taylor, Dorothy 1030373 2012 2,510 0 (68.67) County changed to Durham (Illegal tax)
Teasley,James 1035090 2013 14,630 0 (255.36) County changed to Chatham (Illegal tax)
Thompson, David 962476 2013 13,120 0 (119.13) County changed to Wake(Illegal tax)
Turner, Kathryn 1002431 2013 3,580 0 (85.15) County changed to Durham (Illegal tax)
Turner, Ronald Andrew 613507 2012 12,620 12,620 (96.55) Incorrect situs address(Clerical error)
Vanstralen,Adriana 362623 2012 6,670 0 (69.05) County changed to Durham (Illegal tax)
Verhagen, Frans 1033135 2013 19,240 0 (326.38) County changed to Chatham (Illegal tax)
Walker,Andrew Scott 1001642 2013 24,590 0 (276.61) County changed to Moore(Illegal tax)
Williams,Thomas Duke III 1035032 2013 15,910 0 (136.50) County changed to Durham (Illegal tax)
Williams,Wallace 363070 2013 2,850 1,425 (13.22) High mileage&damage(Appraisal appeal)
Wolff, Eliza 363142 2013 5,960 0 (121.81) County changed to Chatham (Illegal tax)
Wozniak, Linda 965222 2013 12,740 9,937 (25.45) High mileage(Appraisal appeal)
Yeung Brothers, Inc. 1030632 2012 21,850 0 (387.42) County changed to Chatham (Illegal tax)
Zakrzewski,Aaron 1035135 2013 15,090 12,977 (32.54) High mileage(Appraisal appeal)
Zhu, Raye Mimi 1038815 2013 23,550 18,188 (82.60) Price paid (Appraisal appeal)
Total (15,035.90)
May 30, 2013 thru
August 15, 2013
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 8
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