HomeMy WebLinkAboutRES-2017-039 Resolution approving Motor Vehicle Property Tax Releases/Refunds Sb 3
NORTH CAROLINA RES-2017-039
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 Ref ind/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 resolution was passed by the following votes:
Ayes: mmissioners
Noes: t!C
I,Donn 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 ay of
CSIVI j 2017.
# p
Clerk to the oard of sinners
17
sz
4
BOCC REPORT - REGISTERED MOTOR VEHICLES
JUNE 6, 2017
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Foreman,Stephanie 37082152 2016 39,686 39,680 (389.86) Military exemption(illegal tax)
Fritz, Kirsten Marion 35549868 2016 22,600 0 (393.95) County changed to Alamance(illegal tax)
Jacobs, Larry Ray 36615163 2016 32,782 500 (296.55) Acquired antique plate(appraisal appeal
James,Sandra Lou 36503394 2016 28,300 500 (263.54) Acquired antique plate(appraisal appeal)
Orange Water and Sewer Authority 36804087 2016 114,102 114,102 (1,942.13) Exempt property(Illegal tax
Piedmont Electric Membership Corporation 36563374 2016 151,830 151,830 (1,460.00) Exempt property(illegal tax
Riley, Dalton Roberts Jr. 36593215 2016 16,495 16,495 (150.05) *Situs error(illegal tax)
Vain,Casey Ryan 37081699 2016 74,610 74,610 (733.05) Military exemption(illegal tax
West, Keith Massey 339783 2010 28,600 0 (750.29 County changed to Iredell ille al tax
ustment escn tons
erica error G.S. 10-M7a a:e.g. when there is an actual error in mat ema tca ca cu ation.
e a ax G. a :e.g. w en eve rce should have been a in another co un , an incorrectname was used,or an incorrect rate code was used.
ax levied for an illegal ur ose G.S. 105-381a c:e.g.char a tax a was later eeme o e impermissible under toe law.
Appraisala ea - 2. :e.g.reduction in value due to excessive mileage or vehicle damage.
us error.An incorrect ra a code was used to ca cu a e bill. value remains constant u amount changes due to the change in specr is tax rates applied o thatphysica
The spreadsheet re resents the financial im act that aR roval of the requested release or refund would have on the principal amount of taxes.
ARproval of the release or retund ot t e principal tax amount also constitutes a rova o t e release or
refund o a oc assiate interest,penalties,tees,an costs appurtenant tote re ease or re un aprincipal tax amount.
April 13, 2017 thru May 17, 2017
. 5
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub
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