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HomeMy WebLinkAboutRES-2020-017 Motor Vehicle Property Tax Releases-Refunds 3 NORTH CAROLINA RES -202M 17 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 V17 Q rr '' II A41i zi=� ell A lu i 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 business 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 . i TNESS my hand and the corporate seal of said County , this jaayf erk to the� ard of Commissioners I Q O c o a LLJ o J Con Q L '0 �, �I_ o : > © x O C� 0 0 0 0 0 0 0 ° O Q. 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(Amended in 2009 by The Military Spouse ' s Residency Relief Act) Titles and Brands : Section 1 , Chapter 7 NCDMV Title Manual 14th Edition Revised January 2016 Title : Document that records the ownership of vehicles and the liens against them . Custom -Built : A vehicle that is completely reconstructed or assembled from new or used parts . Will be branded " Specially Constructed Vehicle " Flood Vehicles : A motor vehicle that has been submerged or practically submerged in water to the extent that damage to the body , engine , transmission or differential has occurred . Reconstructed Vehicles : A motor vehicle required to be registered that has been materially altered from original construction due to the removal addition or substitution of essential parts . Salvaged Motor Vehicles : Is a vehicle that has been damaged by collision or other occurrence to the extent that the cost of repairs exceeds 75 % of fair market value , whether or not the motor vehicle has been declared a total loss by an insurer . Repairs shall include the cost of parts and labor, or a vehicle for which an insurance company has paid a claim that exceeds 75 % of the Fair Market Value . If the salvaged vehicle is six model years old or newer, an Anti - Theft Inspection by the License and Theft Bureau is required . Salvage Rebuilt Vehicle : A salvaged vehicle that has been rebuilt for title and registration . Junk Vehicle : A motor vehicle which is incapable of operation or use upon the highways and has no resale value except as scrap or parts . The vehicle shall not be titled . Antique Vehicle : A motor vehicle manufactured in 1980 and prior Commercial Trucking JR.P) : The International Registration Plan is a registration reciprocity agreement among jurisdictions in the US and Canada which provides for payment of license fee on the basis of fleet miles operated in various jurisdictions . Total Loss : Repairs were more than the market value of the vehicle and the insurance company is unwilling to pay for the repairs . Total Loss/Rebuilt : Whatever the repairs were to make the vehicle road worthy after a Total Loss status has been given . Vehicle must be 5 ears old or older . Vehicle status g Y then remains as salvaged or rebuilt . Certificate of Destruction : NC DMV will not register this type of vehicle . It is not fit for North Carolina roads .