HomeMy WebLinkAboutRES-2019-034 Motor Vehicle Property Tax Releases Refunds 3
NORTH CAROLINA RES -20I M34
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
c
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
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 corpora eal of said County, this day of
1 , 2019 . �atfi f
ot
17 er to the Board of Commissioners
4
BOCC REPORT - REGISTERED MOTOR VEHICLES
JUNE 45 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION
Hernandez, Ivan 43324060 2017 18,430 0 166.94 Military exemption (Illegal tax
Miller, Helen Neighbours 47068141 2018 23,324 23,324 194.37) *Situs error(illegal tax)
Residential Services, Inc 47559130 2018 37,951 0 (629.71) Tax exempt (illegal tax
Residential Services, Inc 47559316 2018 37,951 0 (629.71) Tax exempt(illegal tax)
Residential Services, Inc 47595222 2018 1 27,740 0 (468.35) Tax exempt (illegal tax)
Seehusen, Susan 46496895 2018 4-4,6901 32,096 (199.00) Purchase price (appraisal appeal
(2,288.08) 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 Me gal 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.
April 11, 2019 thru May 15, 2019