HomeMy WebLinkAboutRES-2014-016 Resolution approving Motor Vehicle Property Tax Releases/Refunds 3
NORTH CAROLINA RES-2014-016 -v
ORANGE COUNTY b
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 Refimd/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 forego
in resolution was passed by the following votes:
Aye Commissioners lj#-4-�
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
Vaid record having been made in the Minute Book of the minutes of said Board,
and i 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 an ate seal of said County,this day of
2014. �t
11 , Clerk o th Board of Commissioners
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) APRIL 1, 2014
NAME ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL REASON FOR ADJUSTMENT
Barnhill, William Terry 1025471 2012 2,570 0 (77.30) Changed county to Pender(Illegal tax)
Barnhill, William Terry 1032139 2013 2,670 0 (78.16) Changed county to Pender(Illegal tax)
Ba�er, Deandre 19329784 2013 8,995 8,995 (30.60) Situs error(Illegal tax)
Bayless, Tony Bron 10762999 2013 3,540 3,540 (25.63) Situs error(Illegal tax)
Burke, Jacqueline 19485548 2013 8,080 8,080 (92.40) Situs error(Illegal tax)
Bury, Michael David 1040549 2013 12,730 0 (254.89) Changed county to Durham(Illegal tax)
Carrington, Stacey 1035142 2013 1,674 0 (16.64) Changed county to Durham(Illegal tax)
Craft, Gerald 1029656 2013 2,480 0 (71.26) Changed county to Chatham(Illegal tax)
Crecelius, Gary Lee 1047950 2013 24,570 0 (443.54) Changed county to Chatham(Illegal tax)
Dao, Hong Van Thi 10666675 2013 10,960 10,960 (32.91) Situs error(Illegal tax)
Dawkins, Ricardo 1049437 2013 9,660 0 (95.95) Changed county to Caswell (Illegal tax)
Dehart, Gary 19335089 2013 14,200 500 (127.63) Antique auto plate(Appraisal appeal)
Elkins, Steven 19606882 2013 5,500 5,500 (69.04) Situs error(Illegal tax)
Hamilton, James 5804617 2013 15,450 15,450 (274.17) Bill released-Sold vehicle 24 hours after plate renewal (Illegal tax)
Hedrick, Nancy 9460607 2013 2,140 2,140 (46.20) Situs error(Illegal tax)
Jackson, Christina 1049149 2013 6,190 0 (137.07) Changed county to Franklin (Illegal tax)
Kennison, Douglas Howard 19646983 2013 23,900 500 (219.47) Antique auto plate(Appraisal appeal)
Keogh, Renee 10729101 2013 9,590 8,439 (18.18) High mileage adjusment(Appraisal appeal)
Leblanc, Kristen 1028000 2012 10,790 0 (194.20) Changed county to Alamance (Illegal tax)
Mcbroom, Jerry 19538404 2013 800 800 (35.80) Situs error(Illegal tax)
Mcghee, Judith 10759378 2013 8,940 8,940 (94.74) Situs error(Illegal tax)
Orange County ABC Board 19464001 2013 2,500 0 (71.40) Tax exempt(Illegal tax)
Orange County ABC Board 19459996 2013 21,300 0 (382.68) Tax exempt(Illegal tax)
Pherribo, Valinda 19613399 2013 7,470 7,470 (84.10) Situs error(Illegal tax)
Pope, Roger 19349656 2013 500 500 (33.64) Situs error(Illegal tax)
Robinson, Diane Howell 10274908 2013 11,320 11,320 (111.98) Situs error(Illegal tax)
Rogers, Nathaniel 19515517 2013 9,330 313 (82.77) Condition adjustment(Appraisal appeal)
Shiffman, Ronald Hilton 19532195 2013 8,690 0 (167.34) Double billed (Illegal tax)
Snethen, Paul Emerson 19345273 2013 18,600 500 (168.62) Antique auto plate(Appraisal appeal)
Snipes, Donald Laws 19351013 2013 4,140 4,140 (62.71) Situs error(Illegal tax)
Stuart, Keith 19416767 2013 18,600 500 (168.62) Antique auto plate(Appraisal appeal)
Thompson, William Lee 19349377 2013 4,820 3,820 (15.80) Damage adjustment(Appraisal appeal)
Uyenoyama, Marcy 10505286 2013 22,499 0 (402.54) Changed county to Durham(Illegal tax)
Vierra, Tammie 5745679 2013 6,280 250 (53.06) Price paid (Appraisal appeal)
Wheeler, David Arthur 653008 2013 9,950 8,110 (19.73) Incorrect model (Illegal tax)
Woodward, Williams 10073991 2013 8,090 8,090 (88.59) Situs error(Illegal tax)
Total (4,349.36)
February 13, 2014 thru
March 14, 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