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Home My WebLink AboutRES-2016-052 Resolution approving Motor Vehicle Property Tax Releases/Refunds • �� 3 NORTH CAROLINA RES-2016-052 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 refand(s)and release(s)are approved. Upon motion duly made ands onded,the foregoing resolu ion w passed by the following votes: Ayes: Commission (� , 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 ,2016. Cle to the Board of Commissioners t 17 52 °�}L Qlitt4��44 NORTH CAROLINA RES-2016-052 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 refunds)and release(s)are approved. Upon motion duly made and s onded,the foregoing resolu ion assed by the following votes: Ayes: Commissione C Z;- l 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 2016. Cle to the Board of Commissioners 17 52 °rtb datia��4s I 4 BOCC REPORT - REGISTERED MOTOR VEHICLES SEPTEMBER 6, 2016 ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Adderholdt, Harold 7371 2oT6 11,0 Situs error Q legal tax inac s, Kevin 784 201-6 9,46 County cane to Chat am i e a tax Hall, eon 27301014 2015 32,400 32,40 0 (275.34) Situs error(illegal tax) Hilton, Robert e 32290923 20 51 14,740'----74,740 Military exempt(i egal tax Hilton, Robert Lyle 910 2 5 6, i itary exempt(ille a tax Martin, wina nn 5 4 itus error i legal tax 20 5 29Exempt property(i e a iedmont Electric Membership Corp 31911299 , Piedmont Electric Members hi Corp. 3 349 9,967 29,967 Exempt pro pert ,(i lea tax ) 20 5 29,Piedmont ectric Members i Corp. 31911695 Exempt pro ert i legal tax 67 xempt property i e a tax Piedmont ectric Membership Corp. Piedmont Electric Members ip Corp. 3191 45 15 , 7 ,967 Exempt property i legal tax) Piedmont Electric Membership Corp. --77T2-9-05- 2015 ,,9 7 2T,97 xem t pro e i e a tax Piedmont Electric Mem ership Corp. 3223374 2 5 2 22 xempt property(i e a tax Piedmont Electric Membership Corp. 27 33,942 T3-,94U Exempt property(i ega tax Pie mont eotric Membership Corp. 233694 29,62 Exempt property i e a tax oist ectrtc Mem ers ip orp. -32-5-065-F8 Exempt property(il e a 4 tax ue, Robert 2088 11,786 5 Antique plate(appraisal appeal), scar Glenn 111 32307915 2015 9,200 5 Antique plate (appraisal a pea 8 ers,_ ar es on 406407 20 5 4 4 82 Value adjustment(appraisal appeal) it lams,.. ra Mlllpr 32487839---20-1-5 16,85 6, 50 itus error ilea tax) TA Adjustment Descriptions Clerical error G.S.105-381 a 1 a):e.g. when there is an actual error in mathematical calculation. Illegal tax G.S. 105-381(a)(1)(b):e.g. when the vehicle should have been billed in another county,an incorrect name was used, or an incorrect rate code was used. Tax levied for an illegal purpose G.S.105-381 a (1)(c):e. .charging a tax that was later deemed to be impermissible under State law. Appraisal appeal 6.5.105-330.2(b):e.g. reduction in value due to excessive mileage or vehicle damage. June 3, 2016 thru August 17, 2016 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