Agenda 8-b - Motor Vehicle Property Tax Releases Refunds

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4 BOCC REPORT - REGISTERED MOTOR VEHICLES FEBRUARY 5, 2019 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION Cato, Michael James 46243605 2018 21,988 21,988 (184.95) *Situs error(illegal tax Duffy,Timothy 44815489 2018 45,998 0 (706.33) Billed in error(illegal tax) Haughton, Dawn 45155497 2018 19,935 0 (188.83) County changed to Durham(illegal tax) Ivey, Brian Gresham 45005632 2018 30,577 0 (513.18) County changed to Durham(illegal tax) Mersereau,Jennifer 35283033 2018 71,430 59,292 (191.81) Purchased price(appraisal appeal) Shaw, Elvinia 23774686 2018 14,990 500 (131.79) Antique plate(appraisal appeal) (1,916.89) TOTAL Adjustment Descriptions Clerical error G.S. 105-381(a)(1)(a):e.g. when there is an actual error in mathematical calculation. Illegal tax G.S. 105-381(a)(1)(b):e.g. when the vehicle should have been billed in another county, an incorrect name was used, or an incorrect rate code was used. Tax levied for an illegal purpose G.S. 105-381(a)(1)(c):e.g. charging a tax that was later deemed to be impermissible under State law. Appraisal appeal G.S. 105-330.2(b):e.g. reduction in value due to excessive mileage or vehicle damage. *Situs error:An incorrect rate code was used to calculate bill. Value remains constant but bill amount changes due to the change in specific tax rates applied to that physical Classification GS 105-330-9(b):e.g.Antique automobiles are designated a special class of property under the NC Constitution. The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes. Approval of the release or refund of the principal tax amount also constitutes approval of the release or refund of all associated interest, penalties,fees,and costs appurtenant to the released or refunded principal tax amount. January 4, 2019 thru January 16, 2019