Orange County NC Website
4 <br /> BOCC REPORT - REGISTERED MOTOR VEHICLES <br /> DECEMBER 6, 2021 <br /> ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL <br /> NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION <br /> Hutcherson,Jack Earle Jr. 63218259 1 2021 28,000 500 (242.40)Antique plate(property classification) <br /> Wilson,Thomas Cody 63449089 2021 20,870 20,870 (178.41) *Situs error(illegal tax)The situs error was to correct the default district for addresses that do not validate during billing <br /> Total (420.81) <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 location. <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 /> October 14,2021 thru November 16,2021 <br />