HomeMy WebLinkAboutRES-2014-035 Resolution approving Motor Vehicle Property Tax Releases/Refunds -3 _/3/3
NORTH CAROLINA RES-2014-035 G /a
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 RESOLIVED.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 w assed by the following.votes:
Ayes: Commissioners 17,_ V� �'.
a
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
oard of Commissioner's for said County at a regular meeting of said Board held on
�u said record having been made in the Minute Book of the minutes of said Board,
d is a 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
2014.
0&&to
® Clerk to the Board of Commissioners
17 52
�u
o`q aco`%
4
Clerical error G.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) J U N E 3, 2014
ABSTRACT BILLING ORIGINAL ADJUSTE FINANCIAL
NAME NUMBER YEAR VALUE D VALUE IMPACT REASON FOR ADJUSTMENT
Barbee, Richard 20497629 2013 27,400 500 (256.22) Antique auto plate (Appraisal appeal)
Blackwood, Randall 16092982 2013 17,300 500 (157.66) Antique auto plate (Appraisal appeal)
Brown, Robbie 996933 2011 15,570 0 (269.84) County changed to Durham (Illegal tax)
Brown, Robbie 1033261 2012 13,340 0 (259.64) County changed to Durham (Illegal tax)
Brown, Sonya 1040477 2013 14,900 0 (298.71) County changed to Wake (Illegal tax)
Cales, Russell 20322509 2013 10,160 5,080 (152.57) High mileage (Appraisal appeal)
Coldwell, Jenny Powell 19713952 2013 28,335 28,335 (235.21) Situs error (Illegal tax)
George, Carol Whitlow 20303552 2013 13,850 500 (124.36) Antique auto plate (Appraisal appeal)
Hines, Peggy 1049148 2013 24,400 0 (238.38) County changed to Alamance (Illegal tax)
Kashefsky, Howard 1615845 2013 12,300 500 (186.48) Antique auto plate (Appraisal appeal)
Kemp, Everett 1049740 2013 39,874 0 (701.13) County changed to Durham (Illegal tax)
Reardon, Lannie Ray 20118308 2013 96,800 500 (903.19) Antique auto plate (Appraisal appeal)
Reyes, Humberto Ponce 1040435 2013 20,980 0 (210.00) Double billing (Illegal tax)
Richmond, Jimmy 1038466 2013 11,170 0 (113.04) County changed to Durham (Illegal tax)
Riley, Kenneth Norman 16113654 2013 19,000 500 (166.24) Antique auto plate (Appraisal appeal)
Robinson, Darrick 20196356 2013 18,500 500 (284.47) Antique auto plate (Appraisal appeal)
Shave, Dana 9988296 2013 14,044 0 (162.13) County changed to Chatham (Illegal tax)
Ward, Cedric 16898486 2013 6,060 0 (130.34) County changed to Wake (Illegal tax)
Total (4,849.61)
April 17, 2014 thru
May 14, 2014
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub E
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