HomeMy WebLinkAboutRES-2020-002 Motor Vehicle Property Tax Releases Refunds 1
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NORTH CAROLINA RESwoowM 002
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"
lected : and
has been taxed and the tax has not been co 1
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 refunds) and
release(s) are approved .
Upon motion duly made and seconded, the foregoing resolution was passed by the following votes $
Ayes : Commissioners
. y
Noes :
I, 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 business meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board,
en much of said proceedings of said Board as relates in any way to the passage of the
d is a true copy of so
resolution described ' said proceedings .
WITNESS my hand and the corporate seal of said County, this day of
for-
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Clerk to the Board of Commissioners
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BOCC REPORT - REGISTERED MOTOR VEHICLES
January 21 , 2020
ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION
En edi , Mark 34768733 2019 331020 26 , 070 112. 15 Value adjustment (appraisal appeal)
Epstein , Sharon Ellen 33380836 2019 91930 0 190 .24 County changed to Chatham illegal tax
Henry, Michael 50364108 2019 25, 019 25 , 019 207. 56 *Situs error (illegal tax)
Joyner, Joseph Michael 50826310 2019 71500 11040 ( 104.24) Value adjustment (appraisal appeal)
Medenblik, Anne Hofman 34889436 2019 31 , 631 20 , 249 109 . 81 Value adjustment (appraisal appeal)
Tanson Technology Inc. 50850567 2019 21 , 420 0 (387052) County changed to Durham illegal tax)
Wagner, John 51016035 2019 261400 500 248 .49) Antique plate (property classification
Watkins, Lester Norman 50690175 1 2019 14, 550 500 135 . 54 Antique plate (property classification)
1 ,495.55 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. 10&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 puTose G. S. 10&381 a 1 c : e. . charging a tax that was later deemed to be impermissible under State law.
Appraisal appeal G. S. 10&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 pCincipal tax amount.
November 14 , 2019 thru January 2 , 2020