2005 - 07-25-05 Regular Meeting - Laserfiche WebLink

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0 33UX 0 P'C~ .:11 0 Listing Division Policy • RMV value appeals Appeals of value for RMV must be made before the bill is delinquent. High mileage adjustments will be made upon verification of the mileage (odometer reading) and must be re-checked each year. Other value adjustments will require two (2) appraisals from licensed and franchised dealers only. Lee County will furnish the appraisal form to the customer. The appraisals must be as of January] of the bill year. A bill of sale will also be considered as an acceptable form of appeal if the sale date is in the month of January or February. The tax office will use TEC and NADA in making any adjustments as needed. The adjustment will be for the current year only and will not apply to future years. The value for salvage vehicles will be adjusted if a salvage title is presented to the office. If the vehicle damage has been repaired the value will be adjusted by 20%. If the damage has not been repaired the maximum adjustment will be 40%. If the vehicle has not been repaired the value must be appealed each year. • Proration of RMV bills requires form FS20 (Surrender of tag to DMV receipt) ® and proof of title change to a new owner or proof of registration in another state. A proration for a totaled vehicle requires the tag receipt and proof from the insurance company that they have retained the vehicle. Other personal property appeals Appeals of value for boats, mobile homes, airplanes, business personal property and all other types of personal property may be appealed according to guidelines set forth by N.C. General Statutes. For purposes of appeal and comparison of values, Marine Blue Book, Aircraft Blue Book, NADA (January issue), Hotline Construction, Iron Solutions Farm Equipment and other manuals will be used as needed. Appeals based on bill of sale will require a sale date of January or February to be considered. • Solid Waste Fee Adjustments Solid waste fees may be appealed thirty (30) days from the bill date only. If the taxpayer fails to notify the tax office of a change in the status of their property in regards to waste fees, the fee will be changed for the current year and forward. The burden of proof is the taxpayers to show a change took place prior to the listing date (January 1). For example, a moving permit for a mobile home, repossession papers, fire damage reports, etc). A correction to the bill will be made for an error caused by the tax office for waste fees such as an incorrect number of fees charged, incorrect parcel or location, etc. A release, refund or discovery will be made to