HomeMy WebLinkAboutRES-2019-060 Motor Vehicle Property Tax Releases Refunds NORTH CAROLINA RES -20I M60
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 f
� 1 1
( J ei6A
Noes .
t)nnmal 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 .
fL �,E
WITNESS my hand and the corporate seal of said County, this Z day of
Gt` , 2019 .
4�7
Z 4, Clerk to the Board of Commissioners
Q
OC SOBER 19 2019
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION
Anderson, Clain Harmer 49850454 2019 25,900 500 (289.01) Antique plate (property classification
Foster, Elaine 49629830 2018 15,230 0 (280.78) County changed to Chatham (illegal tax)
Gilmour, Arnold 49352393 2018 19,900 500 (285.26) Antique plate (property classification)
Hopkins, Frank Joseph 49833679 2018 52,500 500 (764.51) Antique plate (property classification)
Howard, Antonio 48653901 2018 9,520 0 186.76 Military exemption (illegal tax
Karan, Inc 44136432 2018 57,000 57,000 (469.07) *Situs error (illegal tax)
Strat Security and Fire of NC LLC 48953384 2019 37,718 0 (504.62) County changed to Chatham (illegal tax)
Taylor, Kenneth 35676613 2016 34,580 34,580 (276.96) *Situs error (illegal tax)
Taylor, Teresa 24470734 2014 .32,024 32,024 261.92 *Situs error (illegal tax)
Velas uez Jimenez, Marcos 49160367 2019 8,140 0 (165.87) County changed to Chatham (illegal tax)
3,484.86 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 inspecific 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.
August 15, 2019 thru September 11, 2019