HomeMy WebLinkAboutRES-2019-049 Motor Vehicle Property Tax Releases Refunds 3
NORTH CAROLINA RES -20I M49
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
/ „ a'v
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 o issioners for said County at a regular meeting of said Board held on
C/
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 proceedi
� f
WITNESS my hand an the sa County, this day of
19 .
erk to he Board of Commissioners
4
BOCC REPORT - REGISTERED MOTOR VEHICLES
SEPTEMBER 3, 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION
Beech, Mark 48361963 2018 55,800 500 (507.93) Antique plate (Classification Change)
Burckett-St Laurent, Lindsay 48406563 2018 28,530 0 (523.26) County changed to Chatham (illegal tax)
Greenhill, Kevin 35750822 2018 31,095 15,510 (143.09) Value adjustment (appraisal appeal)
Intintolo, John 47079723 2018 101,700 82,675 (221.81) Value adjustment (appraisal appeal)
Johanns, Zacahry 48799322 2019 13,430 13,430 (124.51) Military exemption (illegal tax)
Johnson, Curtis 46561290 2018 14,250 800 (197.77) Value adjustment(appraisal appeal) May have been a clerical error in orignial value
Jordan, Michael 49268330 2018 24,125 0 (427.24) County changed to Chatham (illegal tax)
Kennedy, Lewis Russell 48737404 2018 24,630 24,630 (203.56) *Situs error(illegal tax)
LeBeau, Dorothy 48590576 2018 22,280 22,280 (382.07) County changed to Durham (illegal tax)
McFarland Septic LLC 35874329 2016 68,343 68,343 (545.16) *Situs error(illegal tax)
McFarland Septic LLC 35595722 2016 13,310 13,310 (130.34) *Situs error(illegal tax)
McFarland Septic LLC 35073355 2016 25,100 25,100 (210.20) *Situs error(illegal tax)
McFarland Septic LLC 34738232 2016 53,242 53,242 (412.23) *Situs error(illegal tax)
McFarland Septic LLC 27287149 2015 37,681 37,681 (300.51) *Situs error(illegal tax)
McFarland Septic LLC 28900200 2015 136,350 136,350 (1,008.86) *Situs error(illegal tax)
Phelps, Jalissa 25371833 2018 14,864 14,864 (136.48) Military exemption (illegal tax)
Riley, Chad Thomas 18393837 2018 20,700 500 (266.72) Antique plate (Classification Change)
Schwarz, Jochen 48473608 2018 26,000 500 (423.09) Antique plate (Classification Change)
Wagner, Brandon 47937515 2018 28,815 28,815 (236.09) *Situs error(illegal tax)
(6,400.92) 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 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.
JUNE ' '19 thru AUGUST 17, 2019