HomeMy WebLinkAboutRES-2019-003 Motor Vehicle Property Tax Releases-Refunds 3
NORTH CAROLINA RESimmmvM 003
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 : CommissionersA L�
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
21a a v � 9 , 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 1 of said County, this day of
2019 .
.521 Cl k to the Board of Commissioners
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BOCC REPORT - REGISTERED MOTOR VEHICLES
JANUARY 22, 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION
Carter, Dallas Lee 45643382 2018 35,537 25,568 (157.53) Over valued (appraisal appeal)
Clayton, John Elvis 45681761 2018 15,780 15,780 (144.89) *Situs error(illegal tax
Dorn, Stephen 44352301 2018 29,998 29,998 (241.40) *Situs error(illegal tax
Freedom Packages Inc 35317237 2016 50,965 50,965 (400.92) *Situs error(illegal tax
Miller, Justin Daniel 43624104 2018 14,950 14,950 (138.89) *Situs error(Illegal tax)
Pope, Douglas 44827475 2018 40,366 40,366 318.70 *Situs error(illegal tax
Weinberg, Janet White 40568265 2017 37,780 37,780 (303.31) *Situs error(Illegal tax
Wilmoth,Amy Adelia 45598306 2018 7,150 0 (147.73) County changed to Durham (Illegal tax
(1,853.37)1 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 h sical location.
Classification GS 105-330-9(b):e.g. Antique automobiles are designated a special class of property under the NC Constitution.
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 14, 2018 thru January 3, 2019