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1 <br />i <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />Action Agenda <br />Item No. X -A <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: <br />SUBJECT: $100 Motor Vehicle Penalty <br />DEPARTMENT: PUBLIC BEARING: Yes No <br />Assessor's Office <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Kermit Lloyd, Ext 2101 <br />18 TELEPHONE NUMBER: <br />Eillsborough - 732 -8181 <br />Chapel Hill - 968 -4501 <br />Mebane - 227 -2031 <br />Durham - 688 -7331 <br />PURPOSE: The attached copy of GS 105 -312 pertains to <br />discovered property, appraisal and penalties. Specific <br />reference is made to paragraph (hl) and the following <br />paragraphs, concerning the $100 penalty for falsely <br />certifying that a motor vehicle was listed for property <br />taxes. <br />The attached letters are from taxpayers who are appealing the <br />$100 penalty imposed on them by the enactments of the above <br />.referenced statute and who wished to exercise their right to <br />be heard by the governing board. <br />Walter Bollenbacher David Lamson <br />Valerie Moore Keith Layden <br />" Don MacLeod Angie Owens <br />Cameron Nims Edward Eagle, Jr. <br />Medora Ebersole Shannon L. Talton <br />Luis-Manuel Cubeddu Louise James <br />BACKGROUND: In accordance with GS 105- 312(h1), on page 5 of <br />this agenda: "If the discovered property is a motor vehicle <br />and the county assessor determines from records of the <br />Division of- Motor Vehicles that the owner of the vehicle <br />falsely certified that he listed the vehicle for property <br />taxes in violation o-f <br />GS 20- 50.2(a)(1), the county assessor shall add a penalty of <br />$100.00 for failure to list that vehicle in that county." <br />The Orange County Assessor has applied this penalty to <br />approximately 975 vehicles. <br />Section 2 of the new act reads: "Effective for taxable years <br />beginning on or after January 1, 1988, and before December <br />31, 1989, a county may release or refund all or part of the <br />penalty imposed by G.S. 105--312(hl) if it determines that the <br />taxpayer's false certification under that subsection was not <br />