HomeMy WebLinkAboutRES-2014-042 Resolution approving Motor Vehicle Property Tax Releases/Refunds � - J ,7
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NORTH CAROLINA RES-2014-042
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 resolutioil was passed by the following votes:
Ayes: CorvQssioners &(4�"! 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
Board of Commissioners for said County at a regular meeting of said Board held on
L said record having been made in the Minute Book of the minutes of said Board,
d 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 1 of said County,this day of
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ClericalerrorG.S. 105-381(a)(1)(a) BOCC REPORT - REGISTERED MOTOR VEHICLES I
Illegal tax G.S. 105-381(a)(1)(b)
Appraisal appeal G.S. 105-330.2(b) .�U N E �7� 2��4 ,
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ABSTRACT BILLING ORIGINAL ADJUSTED
FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT �
Adair,James 1041853 2013 '
27,770 0 (260.91) County changed to Durham(Illegal tax)
AfFordable Rougemont Self Storage 20397716 2013 28,335 28,335 (244.56) Situs error(Illegal tax) �,
Atchley,Stanley 20704366 2013 29,650 29,650 (256.97) Situs error(Illegal tax) '
Clark, Brian 20505305 2013 31,692 31,692 (259.51) Situs error(Illegal tax)
Crew, Daniel 20503109 2013 14,330 14,330 (138.50) Situs error(Illegal tax)
Du ins
gg Steven 20170223 2013 56,999 56,999 (444.84) Situs error(Illegal tax)
Farroir,Joshua 20405226 2013 10,880 1,470 (166.46) Price paid (Appraisal appeal)&Situs error
Fortune,Timothy 1001999 2013 16,690 0 (298.78) Change county to Craven(Illegal tax)
Fortune,Timothy 1033901 2013 18,400 0 (328.36) Change county to Craven (Illegal tax)
Fortune,Timothy 357660 2013 10,780 0 (196.51) Change county to Craven (Illegal tax)
Freeland,James 20142155 2013 33,997 33,997 (287.43) Situs error(Illegal tax)
Jeffiries, Gernie 20589701 2013 18,990 18,990 (168.22) Situs error(Illegal tax)
Kehren,Jessica 665608 2013 12,730 0 (246.19) Military exempt(Illegal tax)
Kimple,Jay Andrew 20702341 2013 6,180 0 (132.32) County changed to Durham(Illegal tax)
Martinez,Jesus 20473748 2013 23,079 23,079 (197.14) Situs error(Illegal tax)
Moukua, Barbara 1048986 2013 12,320 0 (240.28) Double billed (Illegal tax)
Ramos,Hector 18389716 2013 10,750 500 (169.72) Antique auto plate(Appraisal appeal)
Reed, Michelle May 1035485 2013 17,630 0 (331.44) County changed to Granville(Illegal tax)
Von St Paul, Katherine 20648592 2013 32 475 32 475
, (265.19 Situs error Ille al tax
) � 9
)
Total (4,633.33)
May 15, 2014 thru
June 2, 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