Agenda - 03-02-2021; 8-b - Motor Vehicle Property Tax Releases Refunds

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4 BOCC REPORT - REGISTERED MOTOR VEHICLES MARCH 2, 2021 ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION Cameron, Donald 58410731 2020 19,840 0 361.15 County changed to Durham(illegal tax Falotico,Barbara Allen 58770816 2020 38,530 0 673.10 County changed to Chatham(illegal tax Hattin ,Daniel Stewart 1 52413471 20191 6,370 1 0 136.32 Military exemption(illegal tax Paul, Elizabeth 58452477 2020 38,068 38,068 312.46 *Situs error(illegal tax Thompson, Lisa Lucas 58794383 2020 22,990 22,990 200.52 *Situs error(illegal tax (1,683.55) Total Adjustment Descriptions Clerical error G.S. 105-381(a)(1)(a):e.g. when there is an actual error in mathematical calculation. Me al 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 or refund of all associated interest,penalties,fees,and costs appurtenant to the released or refunded principal tax amount. January 14, 2021 thru February 10, 2021