HomeMy WebLinkAboutRES-2020-068 Motor Vehicle Property Tax Releases-Refunds 3
RES - 202M68
NORTH CAROLINA
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 C \ it �- 10
1 i
7�ee Ayct
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Noes :
I, Greg Wilder, Interim 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
L ,,,, ,
N Or �P � sad record having been made in the Minute Book of the minutes of said Board,
id proceedings of said Board as relates in any way to the passage of the
and is a true copy of so much of sa
resolution described in said proceedings .
EjWITNESS my hand and the corporate seal of said County, this day of
ay/fAb, , 2020 .
�d Clerk t t Board of Commissioners
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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 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 (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 .