Agenda - 06-02-20; 8-b - Motor Vehicle Property Tax Releases Refunds

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4 BOCC REPORT - REGISTERED MOTOR VEHICLES JUNE 212020 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION Koban, Donald Daniel 42169172 2018 11,360 0 (217.05) Military exemption(illegal tax; Mattison, Brett 26658574 2018 15,060 0 (173.43) Military exemption(illegal tax; Mattison, Brett 26658574 2017 17,580 0 (200.22) Military exemption(illegal tax; Mattison, Brett 26658574 2016 20,820 0 (247.95) Military exemption(illegal tax; Mattison, Brett 26658574 2015 24,150 0 (286.40)1 Military exemption(illegal tax; Somers,Clayton 1 52798670 1 2019 1 91,471 0 (1,556.75)1 County changed to Durham(illegal tax; 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 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 o refund of all associated interest, penalties,fees,and costs appurtenant to the released or refunded principal tax amount April 16, 2020 thru May 13, 2020