Agenda - 10-01-2024; 8-b - Motor Vehicle Property Tax Releases Refunds

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4 BOCC REPORT - REGISTERED MOTOR VEHICLES OCTOBER 1, 2024 ACCOUNT BILLING ORIGINAL I ADJUSTE FINANCIA NAME NUMBER YEAR VALUE D VALUE L IMPACT REASON FOR ADJUSTMENT ADDITIONAL EXPLANATION Campos, Hector 70124617 2022 40,426 0 (684.33) County changed to Durham (illegal tax) Cohen, Michael 67938858 2023 51,190 25,507 (235.77) Value adjustment(appraisal appeal) Mar Realty Corp 79858147 2024 34,480 34,480 (267.05) *Situs error(illegal tax) McCausland, John 79632654 2024 121,570 0 (2,054.51) County changed to Chatham (illegal tax) Ruchlis, Michael 79541400 2024 34,510 0 (672.23) County changed to Chatham (illegal tax) (3,913.89) 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 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 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. August 17, 2024 thru September 13, 2024