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4 <br /> BOCC REPORT - REGISTERED MOTOR VEHICLES <br /> FEBRUARY 5 , 2019 <br /> ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL <br /> NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION <br /> Cato , Michael James 46243605 2018 217988 211988 ( 184 . 95 ) *Situs error ( illegal tax <br /> Duffy , Timothy 44815489 2018 451998 0 (706833 ) Billed in error ( illegal tax) <br /> Naughton , Dawn 45155497 2018 19 , 935 0 ( 188 . 83 ) County changed to Durham ( illegal tax) <br /> Ivey , Brian Gresham 45005632 2018 30 , 577 0 ( 513018 ) County changed to Durham ( illegal tax) <br /> Mersereau , Jennifer 35283033 2018 711430 597292 ( 191081 ) Purchased price ( appraisal appeal) <br /> Shaw , Elvinia 23774686 2018 14 , 990 500 ( 131079 ) Antique plate ( appraisal appeal) <br /> ( 1 , 916 . 89 ) TOTAL <br /> Adjustment Descriptions <br /> Clerical error G. S. 105-381 (a) (1) (a) : e. g. when there is an actual error in mathematical calculation . <br /> 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. <br /> 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. <br /> Appraisal appeal G. S. 105-330. 2 (b) : e. g. reduction in value due to excessive mileage or vehicle damage . <br /> *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 <br /> Classification GS 105-330-9 (b) : e. g. Antique automobiles are designated a special class of property under the NC Constitution . <br /> The spreadsheet represents the financial impact that approval of the requested release or refund would have on the principal amount of taxes . <br /> Approval of the release or refund of the principal tax amount also constitutes approval of the release or <br /> refund of all associated interest, penalties , fees , and costs appurtenant to the released or refunded principal tax amount. <br /> January 4 , 2019 thru January 16 , 2019 <br />