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HomeMy WebLinkAboutRES-2018-001 Resolution approving motor vehicle property tax releasesNORTH CAROLINA RES- 2018 -001 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: 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 3 i f , said record ha ' de in the Minute Book of the minutes of said Board, Nt and is a true copy of so much of s40 pteSoedingso ddl and as relates in any way to the passage of the resolution described in said pro WITNESS my hand C , 2018. f s id ounty, this day of Clerk to the Board o Commissioners 3 BOCC REPORT - REGISTERED MOTOR VEHICLES JANUARY 23, 2018 NAME ACCOUNT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION Dorney, Douglas Reid Jr 38645066 2016 20,150 0 (384.55) County changed to Chatham (illegal tax) Holden, Henry Wayne 40142398 2017 17,300 500 (148.99) Acquired antiqe plate (appraisal appeal) Lankford, Melissa 38707304 2017 23,836 23,836 (206.86) *Situs error (illegal tax) Latta, Christopher 40410742 2017 27,895 0 (484.38) County changed to Alamance (illegal tax) Rabinowitz, Alexander 29383746 2014 13,870 13,870 (138.93) *Situs error (illegal tax) Sammons, Heather 39965177 2017 17,665 0 (317.75) County changed to Chatham (illegal tax) Thompson, Lisa 39968221 2017 18,495 18,495 (159.41) *Situs error (illegal tax) (1,840.87) TOTAL 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.g. charging a tax that was later deemed to be impermissible under State law. Appraisal appeal G.S. 105- 330.2(b): e.g. reduction in value due to excessive mileage or vehicle damage. *Situs error. An incorrect rate code was used to calculate bill. Value remains constant but bill amount changes due to the change in specific tax rates applied to that physical location. The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes. Approval of the release or refund of the principal tax amount also constitutes approval of the release or refund of all associated interest, penalties, fees, and costs appurtenant to the released or refunded principal tax amount. November 15, 2017 thru January 5, 2018 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 (IRP): 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.