HomeMy WebLinkAboutRES-2013-108 Resolution approving Motor Vehicle Property Tax Releases/Refunds 3
NORTH CAROLINA RES-2013-108
ORANGE COUNTY
REFUNDIRELEASE 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 an conded,the fore omg resoluti was passed by the following votes:
Ayes: Co oners
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
Boar f Commissionerss for
j saidCounty at a regular meeting of said Board held on
• O �'aiit Ird 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. /(
Iff
WITNESS my hand and the corporate seal of said County,this �" ay of ®t all <+;�
2013. .:
ge
4srf ter o the Board of Commission.
17
52 r.
4
ClericalerrorG.S. 105-381(a)(1)(a) BOCC REPORT - REGISTERED MOTOR VEHICLES
Illegal tax G.S. 105-381(a)(1)(b)
Appraisal appeal G.S. 105-330.2(b) DECEMBER 10� 2013
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Benton, James 1043988 2013 3,000 2,500 (7.90) Damage (Appraisal appeal)
Churas, John Charles 9788928 2013 28,360 28,360 (236.40) Incorrect situs address (Illegal tax)
Crumpton, Danny Lee II 8669543 2013 19,100 500 (170.75) Antique auto plate (Appraisal appeal)
Edwards, Emanuel 1048467 2013 21,260 0 (366.00) County changed to Guilford (Illegal tax)
Fairchild, Muki 1048695 2013 34,520 0 (575.55) County changed to Durham (Illegal tax)
Hauser, Mark Richard 1023259 2012 5,930 5,930 (70.88) Incorrect situs address (Illegal tax)
Kemp, Everett 1045711 2013 1,560 0 (54.65) County changed to Durham(Illegal tax)
Kemp, Everett 1047255 2013 12,390 0 (225.81) County changed to Durham (Illegal tax)
Ling, Cynthia Diane 1047964 2013 23,600 0 (402.97) County changed to Buncombe (Illegal tax)
Mack, Russell 1028269 2012 18,490 0 (183.80) County changed to Durham (Illegal tax)
McBryde, Aubrey 948480 2013 15,410 11,403 (37.33) High mileage (Appraisal appeal)
Miller. Rodrick 9400450 2013 13,330 10,034 (52.10) Price paid (Appraisal appeal)
Newton, Mary 1009789 2013 4,420 3,801 (5.76) High mileage (Appraisal appeal)
Nicholson, Katherine 1048334 2013 19,110 17,199 (22.29) High mileage (Appraisal appeal)
Picotte, Vincent 5761045 2013 9,110 7,470 (15.27) High mileage (Appraisal appeal)
Riley, Kateri 1044517 2013 61,430 30,715 (485.42) Half off value-Co owner is Military exempt- Home of record TX
Southgate, Mark 1048706 2013 53,639 33,639 (186.32) Price paid (Appraisal appeal)
Stuchiner, Noa 1047710 2013 23,550 17,154 (101.09) Price paid (Appraisal appeal)
Thomas, Michael Bradley 604520 2013 13,290 9,835 (32.19) High mileage (Appraisal appeal)
Torain, Brittany 1014088 2013 14,530 12,205 (35.76) High mileage (Appraisal appeal)
Total (3,268.24)
November 14, 2013 thru
November 20, 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