Agenda 12-02-19 Item 8-b - Motor Vehicle Property Tax Releases Refunds

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4 BOCC REPORT - REGISTERED MOTOR VEHICLES DECEMBER 2, 2019 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION Anderson,Mary Louise 47547161 2018 22,881 22,881 (190.02) *Situs error(illegal tax) Patel,Sarah 50363922 2019 15,390 0 286.88 County changed to Chatham illegal tax Shanklin,Stacy Ellen 50609404 2019 37,970 37,970 (308.47) *Situs error(illegal tax) Tilley,Patricia Condie 49589088 2019 27,119 27,119 213.73 *Situs error illegal tax Wilson,Bradley Thomas 1 50686175 1 2019 1 23,600 500 (343.70) Antique plate(property classification) 1,342.80 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 h sical 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. October 17, 2019 thru November 13, 2019