HomeMy WebLinkAboutRES-2020-046 Motor Vehicle Property Tax Releases-Refunds 3
NORTH CAROLINA RES - 202M46
I
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas North Carolina General Statutes 105 -381 and/or 33 0 . 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
I
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
I
release(s) are approved .
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes :
Ayes : Commissioners
lye
Noes :
I , David Hunt, Deputy 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
OC. 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 .
WITNESS my hand and the corporate seal of said County , this (day of
520200
VOW $ att
Deputy Clerk to the Board Commissioners
K., lli i
17a 4 5 �
off
� 'y
U) o
W N z
J o 0
9 U cV a
0
= r Q M
az
mmi U
W p! n. o
�>/ MW W a) U
LL W J j
O Q
co
F.. W _0
O ~ )
n. o o
W Q
U) - o
W O Q) 0 0 0 0 (III Q O
CD. i = E Z3
L
ui a�i �a �a m m �a o a, M o
U U U U U
W x U Q
L Q 1,-.. L L L i L Q U Cl)FEML O 0 O o o 0 O O ' � a (a (LS
L `� L L "Mr (O (� a) Q
W o a� a� a� 0 W � a) ,z o �,
LL � c C/3 O C a) L
Q � U) � COU � U cu) Q � ' � a o Q
p z o
" � c � C), 0 � L �
A U � Q) p OL L
W W U > Q) E ,� O a
Q) Q) C N
Q) a
U J C) C/) (L)
V x � ( ) a) 0a)
m ~ � � ZSo � co Q ( moo
J o Ln o o) Ln LnPPmPbb% a co o Z cB MQ � � co O L() I"- ti r U � lo
U (� (0 c�i � o � tiRT (1) a c
Q LO 6) N N CM CDce) o
Z a o� N r N N r r u . C Z 5 L Q L
Z (Lblz az j m ' � � n
N M a) � Q) X Q
LL w Q . Q -Q a ( ) cB
0000000 ca a) � � )
Co IIQ
wCc W M � LSD LID
CNO_ 4Z o
Jco co N
Q) Q) Q O j a
Q) Q) O Q)
j Q) Q - Q)
O CDr 0 0 0 m e- Q O
m N LO N (O Q uj
Q W LO O CD LO N CO r a (III N (O C o
Z O r O (6 Cb O L()
J It c') � (V N r � OQ M • a
cu
O
Q) N
J Q) +. CO
Q) rn a) ' -
J W 0 0 0 0 0 0 0 L .Q h (u 1 C
} N N N N N N N
cB cB 1 O ctS
U UO
Z � N I` � 00 r r U cB O >
W "t (O LO I� O N M ' L (UOL
LO LO 00 CDr M O ' � Q) Q C13
� 0) � CDc0 O U ' QL h C� a) flCD CO LO III —
U r LC) CO d' 'd' O N C)L :z Q
(„) = Liz r 00 N t' LO LO Q-�
Q Z LO L0 Nt LO LO LO LC) ems-
O (13
ff
CO O D N
x
Q) Q a r
e— IM
o U)
U a
M N M Q
C C
c M Q �
S2 _ r
C Q) o O
..0 C O C)
� U � Y a) N
U U C
ca N
W -� U)75
>,
Z mW � (i � j >'u Li I Ll
5
Military Leave and Earning Statement (LES ) : Is a document given on a monthly basis
to members of the United States military which reports their pay , home of record and
service status . The LES is required when applying for exemption from Motor Vehicle
Property Taxes . Active duty , non-resident military personnel may be exempt from North
Carolina motor vehicle property tax as allowed by United States Code , Title 50 , Service
members ' Civil Relief Act of 1940 . (Amended in 2009 by The Military Spouse ' s
Residency Relief Act)
Titles and Brands : Section 1 , Chapter 7
NCDMV Title Manual 10' 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 (IRP) : 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 years old or older . Vehicle status
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 .