HomeMy WebLinkAboutRES-2019-043 Motor Vehicle Property Tax Releases Refunds 3
NORTH CAROLINA RES -20I M43
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 6j4wtool LLL
OA
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
and of Commissioners for said County at a regular meeting of said Board held on
2 0 ) y
said record having been made in the Minute Book of the minutes of said Board ,
d 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
9 . —
Clerk to the Board of Commissioners
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B®CC REPORT - REGISTERED MOTOR VEHDCLES
JUNE 183 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION
Green, Valerie 45218954 2018 11,890 11,890 (113.78) *Situs error(illegal tax)
O'Sullivan, Michael Patrick 42748617 2018 29,440 22,374 116.35 High mileage (appraisal appeal)
Reynolds, Patrick 46524830 2018 72,200 65,200 (115.27) Adjustment (appraisal appeal)
(345.40) TOTAL
Adjustment Descriptions
Clerical error G.S. 105-381(a)(1)(a): e.g. when there is an actual errorin mathematical calculation.
Illegal tax G.S. 105-381(a)(1)(b):e.g. when the vehicle should have been billed in another count , an incorrect name was used, or an incorrect rate code was used.
Tax levied foran ille aI ur ose G.S. 105-381(a)(1)(c): e.g. charging a tax that was laterdeemed 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 inspecific 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.
May 16, 2019 thru May 31, 2019