Orange County NC Website
4 <br /> BOCC REPORT - REGISTERED MOTOR VEHICLES <br /> JANUARY 16, 2024 <br /> ACCOUNT BILLING ORIGINAL ADJUSTED FINANCIAL <br /> NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION <br /> Demagistris, Jeffrey 69221458 2023 11,100 500 (170.16) Antique plate(property classification) <br /> Horton, James 75443138 2023 45,387 45,387 (360.65) Situs error(illegal tax) <br /> Pace, Laura 75175770 2023 21,270 0 (378.34) County changed to Chatham (illegal tax) <br /> (909.15) TOTAL <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 <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 /> November 25, 2023 thru December 29, 2023 <br />