HomeMy WebLinkAboutRES-2014-005 Resolution approving Motor Vehicle Property Tax Releases/Refunds 3
NORTH CAROLINA RES-2014-005 4
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 onded,the foregoing res lution was pass by the following votes:
Ayes: Commissioner
r �
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
7 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 my hand and the corporate seal of said County,this day o
•-�,2014. S%%ge
t
r t e bard of Commissioners
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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) FEBRUARY 4� 2014
NAME ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL REASON FOR ADJUSTMENT
Armstrong, Nancy 9640811 2013 10,780 9,055 (27.27) High mileage (Appraisal appeal)
Ballard, Susan 10294177 2013 20,200 500 (183.53) Antique auto plate (Appraisal appeal)
Crassweller, Lindsay 597669 2013 13,880 9,994 (61.41) High mileage (Appraisal appeal)
Decherney, George Elliot 1049968 2013 24,660 0 (419.72) Double billing (Illegal tax)
Glasgow, Troy 1040481 2013 19,865 0 (280.96) Double billing (Illegal tax)
Hall, Douglas Legran 1049990 2013 33,910 0 (450.33) Changed county to Alamance (Illegal tax)
Honda Lease Trust 1044478 2013 28,860 28,860 (21.76) Situs error(Illegal tax)
Howard, James 9967231 2013 7,170 7,170 (82.90) Situs error(Illegal tax)
Johnson, Michael 1049142 2013 19,140 0 (175.68) Double billing (Illegal tax)
Kastleman, Kenneth 600329 2013 14,540 12,795 (28.90) High mileage (Appraisal appeal)
Kintz, Robert 947192 2013 18,600 0 (216.95) Changed county to Durham (Illegal tax)
Lambert, Joanne Lowry 982624 2013 21,870 0 (252.47) Changed county to Chatham (Illegal tax)
Marcella, Pierre Julien 1028794 2012 17,610 0 (327.03) Changed county to Wake (Illegal tax)
Miles, Paul 5774393 2013 3,000 500 (31.35) Antique auto plate (Appraisal appeal)
Nicholson, Billy 619322 2013 4,320 3,888 (4.03) High mileage (Appraisal appeal)
Oquinn, David Clark 1042950 2013 44,260 0 (420.59) Double billing (Illegal tax)
Reinot, Eda 1045242 2013 33,540 0 (590.55) Changed county to Chatham (Illegal tax)
Shallo, Gary Anthony 987375 2013 3,180 0 (80.26) Changed county to Wake (Illegal tax)
Smith, Robert 168262 2013 5,000 5,000 (66.89) Situs error(Illegal tax)
Soulier, Alfred 9471204 2013 810 4,005 (61.61) Damage (Appraisal appeal)
Stephenson, Tammie 8908834 2013 2,560 2,560 (48.38) Situs error(Illegal tax)
Szamatowicz, Lorie 5735236 2013 4,590 3,029 (14.54) Antique auto plate (Appraisal appeal)
Vogt, Anthony 1049919 2013 23,240 21,430 (28.60) Price paid (Appraisal appeal)
White, Hollie 605327 2013 12,060 12,060 (33.79) Situs error(Illegal tax)
Woodland, William 10044537 2013 3,590 3,590 (56.00) Situs error(Illegal tax)
Total (3,965.50)
December 21, 2013 thru
January 13, 2014
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