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Agenda - 08-22-2006-5c
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Agenda - 08-22-2006-5c
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Last modified
8/29/2008 4:31:24 PM
Creation date
8/29/2008 9:39:24 AM
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Template:
BOCC
Date
8/22/2006
Document Type
Agenda
Agenda Item
5c
Document Relationships
Minutes - 20060822
(Linked To)
Path:
\Board of County Commissioners\Minutes - Approved\2000's\2006
RES-2006-064 Motor Vehicle Property Tax Release/Refunds for June 2006
(Linked From)
Path:
\Board of County Commissioners\Resolutions\2000-2009\2006
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z <br />Department of Revenue that L J Rogers, .)r, Trucking had applied for and been granted taxation <br />under NCGS 105-335(C)(2) as "rolling stock". The definition of "rolling stock" under this statute <br />covers all freight carrier vehicles used in the transport of goods. The company is required under <br />this statute to list with the Department of Revenue in .)anuary of each year, However, L J <br />Rogers, Jr.. Trucking had not followed this statutory requirement in years past. Now that it has <br />complied with the requirement, Orange County can no longer bill the company's vehicles <br />individually, but will be given a value from the Department of Revenue upon which to bill once <br />yearly. The apportioned value assigned is determined by the number of total miles driven within <br />the State of North Carolina versus outside the state. <br />FINANCIAL IMPACT: Approval of these release/refund requests will result in a net reduction of <br />$14,410.41 to Orange County, the towns, and school and fire districts. <br />RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br />resolution approving 90 motor vehicle property tax release/refunds requested in accordance <br />with North Carolina General Statutes. <br />
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