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Home My WebLink AboutRES-2017-070 Resolution approving Motor Vehicle Property Releases/Refunds 4b 3 NORTH CAROLINA RES-2017-070 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 passed by the following votes: Ayes: Cxmissioners � /►�((�� 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 Z 7 ,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 han to seal of said County,this _day of 2017. r �a Clerk to the Board o Commissioners s.,,zia` ..✓ 0i fi$' 4 BOCC REPORT - REGISTERED MOTOR VEHICLES NOVEMBER 2, 2017 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION Briggs,Willard Ray 39172141 2017 19,400 500 (173.62) Acquired antique plate(appraisal appeal) Flannery, Elaine Jones 39181095 2016 13,960 13,960 135.23 *Situs error(illegal tax) Total (308.85) Adjustment Descriptions Clerical error G.S. 105- 1 a a :e.g. when there is an actual error in mathematical calculation. Illegal tax G.73 a :e.g. when the vehicleshould have been billed in another coup , an incorrect name was used, or an incorrect rate code was used. Fax levied ror an llie al purpose G.S. 1 5-38 a c:e.g. charging a tax that was later deemed to be impermissible under State law. A praisa appeal :e.g.reduction in value due to excessive mileage or vehicle amage. i us error. n incorrect ra a co a was sed to calculate bill. value remains constant u t bill amount changes clue to the c ange in specific tax rates applied o that The spreadsheet represents the financial impact that aRproval of the requested release or refund would have on the principal amount of taxes. Approval ot the release or re and ot the principal tax amount also constitutes approva o t e release or refund of all associated interest, penalties,fees, and costs appurtenant to the released or refunded principal tax amount. September 14, 2017 thru October 11, 2017 ' 5 Military Leave and Earning Statement(LES): Is a document given on a monthly basis to members of the United States military which reports their pay, home of record and service status. The LES is required when applying for exemption from Motor Vehicle Property Taxes. Active duty, non-resident military personnel may be exempt from North Carolina motor vehicle property tax as allowed by United States Code, Title 50, Servicemembers' Civil Relief Act of 1940. (Amended in 2009 by The Military Spouse's Residency Relief Act) Titles and Brands: Section 1, Chapter 7 NCDMV Title Manual 14th Edition Revised January 2016 Title: Document that records the ownership of vehicles and the liens against them. Custom-Built: A vehicle that is completely reconstructed or assembled from new or used parts. Will be branded"Specially Constructed Vehicle" Flood Vehicles: A motor vehicle that has been submerged or practically submerged in water to the extent that damage to the body, engine, transmission or differential has occurred.. Reconstructed Vehicles: A motor vehicle required to be registered that has been materially altered from original construction due to the removal addition or substitution of essential parts. Salvaged Motor Vehicles: Is a vehicle that has been damaged by collision or other occurrence to the extent that the cost of repairs exceeds 75% of fair market value, whether or not the motor vehicle has been declared a total loss by an insurer. Repairs shall include the cost of parts and labor, or a vehicle for which an insurance company has paid a claim that exceeds 75% of the Fair Market Value. If the salvaged vehicle is six model years old or newer, an Anti-Theft Inspection by the License and Theft Bureau is required. Salvage Rebuilt Vehicle: A salvaged vehicle that has been rebuilt for title and registration. Junk Vehicle: A motor vehicle which is incapable of operation or use upon the highways and has no resale value except as scrap or parts. The vehicle shall not be titled. Antique Vehicle:A motor vehicle manufactured in 1980 and prior Commercial Trucking (IIW): The International Registration Plan is a registration reciprocity agreement among jurisdictions in the US and Canada which provides for payment of license fee on the basis of fleet miles operated in various jurisdictions. 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 Destruction: NC DMV will not register this type of vehicle. It is not fit for North Carolina roads.