HomeMy WebLinkAboutRES-2019-012 Motor Vehicle Property Tax Releases-Refunds 3
NORTH CAROLINA RES -20I M 12
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 fiaom the recorded minutes of the
Board of Commissioners for said County at a regular meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board,
ings of said Board as relates in any way to the passage of the
and is a true copy of so much of said proceed
resolution described in said r � gta .
4�
WITNESS my an se of said County, this day of
2019 . 17
52
Clerk to e Board of Commissioners
orb Caro ��`�'
4
BOCC REPORT - REGISTERED MOTOR VEHICLES
FEBRUARY 5 , 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION
Cato , Michael James 46243605 2018 217988 211988 ( 184 . 95 ) *Situs error ( illegal tax
Duffy , Timothy 44815489 2018 451998 0 (706833 ) Billed in error ( illegal tax)
Naughton , Dawn 45155497 2018 19 , 935 0 ( 188 . 83 ) County changed to Durham ( illegal tax)
Ivey , Brian Gresham 45005632 2018 30 , 577 0 ( 513018 ) County changed to Durham ( illegal tax)
Mersereau , Jennifer 35283033 2018 711430 597292 ( 191081 ) Purchased price ( appraisal appeal)
Shaw , Elvinia 23774686 2018 14 , 990 500 ( 131079 ) Antique plate ( appraisal appeal)
( 1 , 916 . 89 ) 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
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.
January 4 , 2019 thru January 16 , 2019