HomeMy WebLinkAboutRES-2019-027 Motor Vehicle Property Tax Releases Refunds All
� J
3
NORTH CAROLINA RES -20 I M27
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 ,
1, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North Carolina,
DO BEREBY 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
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 2 da of
Y
Clert to the Boarl of Commissioners
17
P X�
4
B®CC REPORT v REGISTERED MOTOR VEHICLES
Y 2y 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION
Bridge 11 Sports 46079414 2018 41,014 0 (388.48) Exempt (illegal tax)
Fisher, Lisa 47014913 2018 20,710 0 (371.01) County changed to Chatham (illegal tax)
Freeland, Garland 47003924 2018 15,800 500 (145.32) Antique plate (appraisal appeal)
McCubbin, John 35992016 2018 58,578 42,980 (246.49) Purchase price less deprieciation (appraisal appeal)
Reed, Melissa 40822911 2017 19,980 0 (355.45) County changed to Chatham (illegal tax)
Robertson, Nathan 46891402 2018 12,000 12,000 (117.38) *Situs error (illegal tax)
Shaw-Adams, Taylor 40546158 2017 11,050 0 (210.00) County changed to Durham (illegal tax)
(1,834.13)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 la w-
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.
Classification GS 105-330-9 b : e.g. Antique automobiles are designated a special class of propenty 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.
Mar( �, 2019 thru April 10, 2019