Agenda 8-b - Motor Vehicle Property Tax Releases Refunds

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4 BOCC REPORT - REGISTERED MOTOR VEHICLES JUNE 4, 2019 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION Hernandez, Ivan 43324060 2017 18,430 0 166.94 Military exemption(Illegal tax Miller, Helen Neighbours 47068141 2018 23,324 23,324 (194.37) "Situs error(illegal tax) Residential Services, Inc 47559130 2018 37,951 0 629.71 Tax exempt ille al tax Residential Services, Inc 47559316 2018 37,951 0 (629.71)l Tax exempt(illegal tax) Residential Services, Inc 47595222 1 2018 1 27,740 0 468.35 Tax exempt(illegal tax Seehusen,Susan 46496895 1 2018 1 44,6901 32,096 (199.00)l Purchase price(appraisal appeal) 2,288.08 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 inspecific tax rates applied to that physical location. 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. April 11, 2019 thru May 15, 2019