HomeMy WebLinkAboutRES-2014-051 Resolution approving Motor Vehicle Property Tax Releases/Refunds ` b 3
NORTH CAROLINA RES-2014-051
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 second d,the foregoing res 1 tion was passed the following votes: /
Ayes: issioners /��`
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
QO A (- q
I�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 ..-� o f eal of said County,this day of
2014.
17 52
Clerk to the Board o ommissioners
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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) OCTOBER 7, 2014
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
A&B Paving Corp. 21148393 2013 40,625 40,625 (321.64) Situs error(illegal tax)
Ackerman, Wilbur Carl 18382059 2013 90,466 78,710 (156.12) Retail dealer appraisal (appraisal appeal)
Adair, James 9239341 2013 19,400 19,400 (166.45) Situs error(illegal tax)
Aguilar, Jessica Elizabeth 9870374 2013 18,466 18,466 (163.73) Situs error(illegal tax)
Bascovsky, John Edward 622412 2009 7,800 - (211.82) Military exempt(illegal tax)
Bascovsky, John Edward 636182 2009 10,080 5,040 (116.25) Military exempt half off value co-owner is not military(illegal tax)
Boyer, Matthew Edward 21372421 2013 17,670 - (322.58) County changed to Chatham(illegal tax)
Burton, Jeannie 19834114 2013 24,895 24,895 (213.67) Situs error(illegal tax)
Evans, MarkAllen 21259415 2013 19,300 500 (174.46) Received complete antique auto questionnaire (appraisal appeal)
Farkas, Richard 21698419 2013 11,500 500 (102.47) Acquired antique auto plate(appraisal appeal)
Farrell, James Mark 20581606 2013 12,300 500 (111.62) Received complete antique auto questionnaire (appraisal appeal)
Farrell, James Mark 20581624 2013 12,600 500 (114.47) Received complete antique auto questionnaire (appraisal appeal)
Friedman, Daniel Joseph 1042258 2013 21,470 - (406.63) County changed to Durham(illegal tax)
Harris, David Wayne 21795114 2013 17,100 500 (154.05) Acquired antique auto plate(appraisal appeal)
Holmes, Stacy Lynn 1011728 2013 15,110 - (289.42) County changed to Durham(illegal tax)
Howell, Curtis 21600116 2013 20,100 500 (183.83) Acquired antique auto plate(appraisal appeal)
Keller, Daryl Wayne 21811839 2013 22664 22664 (207.07) Situs error(illegal tax)
Kuligowski, Ronald Edward 20771868 2013 14,120 - (263.80) County changed to Chatham(illegal tax)
Kuligowski, Ronald Edward 20771857 2013 2,440 - (70.40) County changed to Chatham(illegal tax)
Kuligowski, Ronald Edward 20617901 2013 2,620 - (73.38) County changed to Chatham(illegal tax)
Lovitte, Alvin 21312226 2013 17,100 500 (149.17) Acquired antique auto plate (appraisal appeal)
Lucas, Ada Hopkins 21392033 2013 31,300 500 (486.76) Received complete antique auto questionnaire (appraisal appeal)
Lunsford, Gattis Austin 21620052 2013 21,200 500 (192.84) Received complete antique auto questionnaire (appraisal appeal)
McKinley, John James 999298 2013 13,160 - (256.53) County changed to New Hanover(illegal tax)
Moore, Joseph Odell 21418406 2013 21,700 21,700 (187.15) Situs error(illegal tax)
Rogers, Thomas Charles Jr. 1009134 2012 28,720 20,380 (135.89) Incorrect model (illegal tax)
Strongoli, Peter 20704074 2013 17,100 500 (193.63) Acquired antique auto plate(appraisal appeal)
Yates, Morgan Denae 21763045 2013 17,471 17,471 (165.00) Situs error(illegal tax)
Total 5,590.83
August 14, 2014 thru
September 10, 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