HomeMy WebLinkAboutRES-2014-001 Resolution approving Motor Vehicle Property Tax Releases/Refunds NORTH CAROLINA RES-2014-001
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 foregoing resolution was passed b the following votes:
Ayes: Commissioners j
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
Board of Commissioners for said County at a regular meeting of said Board held on
� said 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 m ® } rporate seal of said County,this day of
o�
,2 4.
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S� Clerk to the Boarff of Commissioners
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Clerical errorG.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) JANUARY 23, 2014
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
Anchor Capitol Corporation 595689 2013 18,470 0 (321.90) County changed to Craven(Illegal tax)
Avent, Mary Elizabeth 595866 2013 4,980 3,486 (23.62) High mileage&damage(Appraisal appeal)
Bedor,John 963372 2013 3,720 1,860 (16.71) Total loss title(Appraisal appeal)
Bethune,SallyTart 1014082 2013 9,500 7,125 (26.75) Rebuilttitle(Appraisalappeal)
Blackwood,Paul 10124863 2013 1,700 500 (53.49) Incorrect situs address&antique auto plate(Illegal tax&appraisal appeal)
Calvin J Slaughter Trucking Inc. 9575590 2012 13,690 13,690 (128.28) Situs error(Illegal tax)
Carroll,Sarah 1048486 2013 16,450 14,988 (24.21) Purchase price(Appraisal appeal)
Carter,James 1045956 2013 7,750 5,580 (20.21) High mileage&damage(Appraisal appeal)
Choi,Jongmin 1013699 2013 9,180 7,528 (26.11) High mileage(Appraisal appeal)
Dew,Stephen James 1049827 2013 11,050 9,107 (30.71) Purchase price(Appraisal appeal)
Elkins,Steve Wilson 10038304 2013 9,240 9,240 (95.59) Situs error(Illegal tax)
Ewell,Harrison 1044875 2013 27,240 21,476 (91.09) Purchase price(Appraisal appeal)
Ferguson,David Lee 9845028 2013 7,010 7,010 (81.72) Situs error(Illegal tax)
Fox,Dean Allen II 981856 2013 10,140 10,000 (2.21) Incorrect value(appraisal appeal)
Freeman,Nancy Taylor 585068 2013 2,370 1,778 (5.50) Salvage title(appraisal appeal)
Friedman, Michael Harold 9395398 2013 23,430 0 (417.96) County changed to Chatham(Illegal tax)
George,Joseph 9985944 2013 23,280 500 (212.21) Antique auto plate(Appraisal appeal)
Hackney,Kenneth Bryant 1020805 2012 3,000 0 (84.84) County changed to Chatham(Illegal tax)
Hastings, Nicholas 1048116 2013 9,810 5,190 (73.00) Damage(Appraisal appeal)
Hernandez,Evelyn Azarel 1046637 2013 12,500 0 (236.98) County changed to Randolph(Illegal tax)
Hicks,Jack Bolen III 1014399 2013 5,360 2,680 (42.35) Repair estimate(Appraisal appeal)
Hicks,James Warren 10091677 2013 17,400 500 (272.92) Antique auto plate(Appraisal appeal)
Hodge,Jadyn 970166 2012 13,400 0 (135.45) Military exempt-Leave&earning statement home of record TX
Hodge,Jadyn 970166 2011 13,530 0 (131.26) Military exempt-Leave&earning statement home of record TX
Hodge,Jadyn 1026740 2012 29,141 0 (280.74) Military exempt-Leave&earning statement home of record TX
Hodge,Jadyn 970166 2013 13,120 0 (125.50) Military exempt-Leave&earning statement home of record TX
Hodge,Linda&Jadyn 656535 2010 9,680 4,840 (45.96) Half off value--Co owner military exempt -Leave&earning statement home of record T
Holman,Thelon Nalette 1022454 2012 20,520 0 (257.95) County changed to Durham(Illegal tax)
Holmes,George Luther 982507 2013 9,438 7,965 (13.52) High mileage(Appraisal appeal)
Horton,Randy 10045870 2013 17,000 500 (273.21) Antique auto plate(Appraisal appeal)
Hudgens,Amy 1043438 2013 3,560 0 (91.89) County changed to Chatham(Illegal tax)
Huntzinger, Marc Ryan 9486885 2013 20,160 0 (363.80) County changed to Chatham(Illegal tax)
Isham,Steven 956085 2012 11,010 0 (109.08) Military exempt-Leave&earning statement home of record FL
Isham,Steven 990773 2012 8,280 0 (82.03) Military exempt-Leave&earning statement home of record FL
Kang,Lu 1049466 2013 7,950 5,999 (30.84) Purchase price(Appraisal appeal)
Klapper,David Gary 10041831 2013 16,500 500 (252.87) Antique auto plate(Appraisal appeal)
Laws,Carlton Anthony 9997117 2013 3,000 500 (23.29) Antique auto plate(Appraisal appeal)
Lilley,James Preston 5810516 2013 10,980 5,490 (86.77) Damage(Appraisal appeal)
Lomas,Woodrow Ernest II 9605016 2013 27,600 500 (312.85) Antique auto plate(Appraisal appeal)
Lorenzini,Dino Jacques 1049711 2013 23,600 20,809 (44.10) Purchase price(Appraisal appeal)
Loziuk,Elizabeth 1046554 2013 9,330 7,464 (17.32) High mileage(Appraisal appeal)
Maclachlan, Lucrecia 1049839 2013 11,070 9,963 (17.03) High mileage(Appraisal appeal)
Maclachlan, Lucrecia 1049837 2013 18,760 0 (293.92) Incorrect vehicle year on Mav-1 received from Wake(Illegal tax)
McGhee,James 1009001 2013 1,500 500 (9.14) Antique auto plate(Appraisal appeal)
McGowan,Kevin Larkin 9748768 2013 14 820 9 485 88.34 Hi h milea e A raisal a eal
November 20,2013 thru
December 20,2013
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Clerical errorG.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) JANUARY 23, 2014
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
Meacham,Shawn Alaine 1049845 2013 1,860 0 (17.60) County changed to Chatham(Illegal tax)
Moore, Mary Mack 1019299 2012 15,570 0 (159.71) County changed to Durham(Illegal tax)
Morales,Romain Marcus 1049490 2013 5,000 4,000 (9.32) High mileage(Appraisal appeal)
Nelson,Suzanne 360370 2013 12,190 0 (119.62) County changed to Alamance(Illegal tax)
Overton,Brenda Blalock 602352 2013 7,440 3,720 (34.53) High mileage&damage(Appraisal appeal)
Pleasants, Brandy Michelle 9675659 2013 1,290 1,290 (39.34) Situs error(Illegal tax)
Post,Charlotte 1046854 2013 13,090 9,257 (60.57) High mileage&damage(Appraisal appeal)
Reep,Prairie Dawn 1047331 2013 12,070 10,380 (26.71) High mileage(Appraisal appeal)
Rigsbee,Jennifer 9551024 2013 13,250 10,335 (32.84) High mileage(Appraisal appeal)
Ross-Snipes,Leslie Anne 9990133 2013 3,770 3,770 (42.36) Situs error(Illegal tax)
Shamma,Ramzi Abdul 1047001 2013 3,980 2,950 (17.05) Purchase price(Appraisal appeal)
Shan,Jing 1046666 2013 15,950 14,036 (30.24) High mileage(Appraisal appeal)
Simon-Ross, Meredith 1046048 2013 5,050 0 (109.81) County changed to Durham(Illegal tax)
Slanker,Edward Frederick II 942959 2013 22,640 16,754 (54.03) High mileage(Appraisal appeal)
Smith,Eugene Thomas 5765222 2013 10,520 8,626 (22.08) High mileage(Appraisal appeal)
Sowder,John Hugh 1049363 2013 3,000 500 (29.16) Antique auto plate(Appraisal appeal)
Toll,Alan Casey 1049730 2013 23,600 20,137 (39.97) Purchase price(Appraisal appeal)
Towe,Sinclair 985054 2012 4,610 0 (109.89) County changed to Durham(Illegal tax)
Town of Hillsborough 1036721 2013 2,570 0 (52.10) Property exempt(Illegal tax)
Wagner,Charles Steven 1047203 2013 1,620 0 (14.53) County changed to Alamance(Illegal tax)
Ward,Willard Allen 9982617 2013 1,880 1,880 (43.62) Situs error(Illegal tax)
Wheaton,Robert J. III 9880302 2013 26,900 500 (304.76) Antique auto plate(Appraisal appeal)
White,Hollie 605327 2013 12,060 11,710 (5.79) High mileage(Appraisal appeal)
Whitlock,James Allan 942274 2013 17,700 12,744 (46.18) High mileage(Appraisal appeal)
Wilcox,Leslie Anne 978633 2013 9,670 9,670 (68.64) Situs error(Illegal tax)
Willms,Susan Jane 10091349 2013 8,020 8,020 (95.26) Situs error(Illegal tax)
Wu,Chin Yu 981862 2013 9,990 8,192 (28.41) High mileage(Appraisal appeal)
Total 6 989.34
November 20,2013 thru
December 20,2013
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