HomeMy WebLinkAboutRES-2018-061 Motor Vehicle Property Tax Releases Refunds 3
NORTH CAROLINA RES-2018-061
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:
es: Commissio 4f V4. A-A&
q J'no,
y
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
(b,L- 1�i 7A t ,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
2018. oil 0 fs¢ *
Clerk to the Board of Commissioners
17 52
OCTOBER 25 2016
NAME
ACCOUNT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
ADDITIONAL EXPLANATION
Snipes,Alfred
44056906
2018
26,400
26,400
(224.57)
*Situs(illegal tax)
Steger,Thomas
37628082
2017
41,080
33,686
(114.43)
High mileage(appraisal appeal)
TOTAL
1 (339.00)
Adjustment Descriptions
Clerical error G.S. 105-381 a 1 a:e. . 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.
August 16, 2018 thru September 12, 2018