HomeMy WebLinkAboutRES-2014-080 Resolution approving Motor Vehicle Property Tax Releases/Refunds ab14
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NORTH CAROLINA RES-2014-080
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 econded,the for oing resolution was sed by the following votes:
Ayes: Commissioners
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
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 of
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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) DECEMBER 1� 2014
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FORADJUSTMENT
Barbee, Nikkeyla 1042098 2013 26,340 26,340 (483.41) Military exempt(illegal tax)
Barbee, Nikkeyla 1001218 2013 4,550 4,550 (109.82) Military exempt(illegal tax)
Barnard, Leon Bronson 9472480 2014 36,400 500 (354.69) Acquired an antique auto plate(appraisal appeal)
Bateman, Mark 23228348 2014 12,290 12,290 (119.00) Situs error(illegal tax)
Benjamin, Stuart 21849724 2014 22,630 0 (216.77) County changed to Durham (illegal tax)
Benjamin, Stuart 21027917 2013 15,690 0 (154.52) County changed to Durham (illegal tax)
Boyd, Clifton Thomas 23239945 2014 62,400 500 (589.04) Acquired an antique auto plate(appraisal appeal)
Doyle,William Michael Jr. 23187916 2014 25,100 500 (412.00) Acquired an antique auto plate(appraisal appeal)
Johnson, Eric D. 22937679 2014 8,070 0 (165.23) County changed to Chatham (illegal tax)
Johnson, Eric D. 22937628 2014 8,530 0 (172.95) County changed to Chatham (illegal tax)
Manring, Margaret 23011201 2014 32,270 32,270 (274.35) Situs error(illegal tax)
McCracken,Richard 1048832 2013 24,280 0 (473.24) County changed to Alamance(illegal tax)
McGinty, Mary 1038019 2013 15,570 0 (235.72) County changed to Alamance(illegal tax)
Myerson,Andrew 1051871 2014 26,430 0 (308.62) County changed to Chatham (illegal tax)
Valleroy, David 22842412 2014 12,300 500 (136.21) Acquired an antique auto plate(appraisal appeal)
Total 4,205.57
October 16, 2014 thru
November 12, 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