HomeMy WebLinkAboutRES-2017-059 Resolution approving Motor Vehicle Property Tax Releases/Refunds PRF 1D --3-ab)�
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NORTH CAROLINA RES-2017-059
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 resolution was pass 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
d of Commissionneerss for said County at a regular meeting of said Board held on
(ail 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.
WITNES my hand and the corporate seal of said Ca-
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BOCC REPORT - REGISTERED MOTOR VEHICLES
OCTOBER 3, 2017
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION
Snipes,Sarah 38741737 2017 17,990 17,990 (156.71) Situs error(illegal tax
Prince,Carlton 38816743 2016 16,990 0 333.23 County changed to Wake(ille al tax
I
Adjustment DescripFlons
Clerical error G.S. 105-381(a)(1)(a):e.g. when there is an actual error in mathematical calculation.
//legal ax - a .e.g. when the vehicle should ave been billed in ano er ,
coun an incorrect name was used, or an incorrect rate code was used.
Tax levied lor an ille a urpose G.S.7073-81(a)(1)(c):e.g. c ar Ong a ax that was later deemed o e—impermissible under State law.
Appraisal appeal 105-330. b):e.g.reduction m value due to excesswe m�or vehicle damage.
*Situs error:An incorrect rate co a was use r,to ca ct(late i value remains constant u amount changes due to the change in specs is tax rates applied o that physical oca ion.
The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes.
rova o the release or refund o the rinci a ax amount also constitutes approval o t e release or
refund ot all associatea interest,penalties,tees,ancl costs appurtenant tote releasea or retunaecl p incipal tax amount.
i
August 17, 2017 thru September 13, 2017
Military Leave and Earning Statement: Is a copy of a serviceperson's payroll stub 5
covering a particular pay period. This does list a home of record,which is the permanent
state of residence where the individual 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