HomeMy WebLinkAboutAgenda - 01-22-2009 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 22, 2009
Action Agenda
Item No. +~-' G
SUBJECT: Motor Vehicle Property Tax Release/Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Jo Roberson, Revenue Director,
Release/Refund Data Spreadsheet 919-245-2727
Reason for adjustment Summary
PURPOSE: To consider adoption of a refund resolution related to 53 requests for motor vehicle
property tax releases or refunds.
BACKGROUND: GS 105-381(a)(1) allows a taxpayer to assert a valid defense to the
enforcement of the collection of a tax assessed upon his/her property under three sets of
circumstances:
(a) "a tax imposed through clerical error", for example when there is an actual error in
mathematical calculation;
(b) "an illegal tax", such as when the vehicle should have been billed in another county, an
incorrect name was used, or an incorrect rate code (the wrong combination of applicable
county, municipal, fire district, etc. tax rates) was used;
(c) "a tax levied for an illegal purpose", which would involve charging a tax which was later
deemed to be impermissible under state law.
GS 105-381(b), "Action of Governing Body" provides that "Upon' receiving a taxpayer's written
statement of defense and request for release or refund, the governing body of the taxing unit
shall within 90 days after receipt of such a request determine whether the taxpayer has a valid
defense to the tax imposed or any part thereof and shall either release or refund that portion of
the amount that is determined to be in excess of the correct liability or notify the taxpayer in
writing that no release or refund will be made".
For classified motor vehicles, GS 105-330.2(b) allows for a full or partial refund when a tax has
been paid and a pending appeal for valuation reduction due to excessive mileage, vehicle
damage, etc. is decided in the owner's favor.
FINANCIAL IMPACT: Approval of these release/refund requests will result in a net reduction of
$6,255.56 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2008-2009 is $25,925.51.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution approving 53 motor vehicle property tax release/refunds requested in accordance
with North Carolina General Statutes.
NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund of taxes
when the Board of County Commissioners determines that a taxpayer applying for the refund has a valid
defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refunds" has
been taxed; and
Whereas, as to each of the properties listed in the Request for Property Tax Refunds, the taxpayer
has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Refunds.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) are
approved.
Upon motion duly made and seconded, the foregoing resolution was passed by the following
votes:
Ayes: Commissioners
Noes:
I, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North Carolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Board of Commissioners for said County at a regular meeting of said Board held on
said record having been made in the Minute Book of the minutes of said Board,
and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the
resolution described in said proceedings.
WITNESS my hand and the corporate seal of said County, this day of
Clerk to the Board of Commissioners
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
I Ilegal Tax 105-381(a)(1 )b.
Appraisal Appeal 105-330.2(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
January 22, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME ~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Avent, Mary Elizabeth
2008102957 2008 22 9,940 7,952 -35.96 Appraisal Appeal -High Mileage
Bryant, Alan 200893782 2008 23 33,390 0 -566.94 Illegal Tax -County Changed to Wake
Bryant, Robert Kelly, Jr.
2007147700 2007 14 810 0 -24.07 Illegal Tax- County changed to Durham
Campbell, Lauren
200893996 2008 22 28,910 0 -542.98 Illegal Tax -County Changed to Wake
Capps, Tavey
200894021 2008 00 18,820 0 -209.67 Illegal Tax -County Changed to Wake
Carmichael, Nicholas
200894045 2008 10 4,780 0 -49.71 Illegal Tax -County Changed to Rockingham
Castaneda, Pavelid
2008104286 2008 22 8,500 6,550 -35.27 Appraisal Appeal -High Mileage
Chacon, Reinaldo Javier
Vasquez 200818442 2008 09 2,900 0 -29.20 DMV Error-wrong record submitted
Colquhoun, Geoffrey
2008104698 2008 00 19,540 16,804 -29.03 Appraisal Appeal -High Mileage
Conerly, Porter
200894467 2008 22 13,640 10,366 -57.58 Appraisal Appeal-High Mileage
Cordero, Brittany
200894532 2008 03 7,810 1,810 -59.54 Clerical Error -Value was Keyed Incorrectly
Danieley, Ned
2008105022 2008 10 17,010 0 -176.90 Illegal Tax-County changed to Durham
Deese, Timothy Wayne
200885119 2008 22 16,360 0 -307.82 Illegal Tax -County Changed to Roberson
Deese, Timothy Wayne
200885120 2008 22 4,530 0 -99.70 Illegal Tax -County Changed to Roberson
Dodson, Willard
2008117386 2008 21 17,140 -181.34 Clerical Error -Incorrect Rate
Freeman, Connie
2008106007 2008 22 23,410 0 -443.48 Illegal Tax-County changed to Durham
Gwinn, Jeremy Illegal Tax -Military Leave and Earnings Statement Home of
2008106565 2008 21 19,670 0 -406.55 Record is WA
Harp, Alisha 2008106743 2008 03 10,370 9,126 -13.06 Appraisal Appeal - Hi h Milea e
W
December 1st thru December 31st, 2008
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(6)
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8< BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Harris, Andrea 200896365 2008 00 11,400 9,576 -19.35 Appraisal Appeal -High Mileage
Hodge, Samantha
200896641 2008 21 7,390 6,384 -19.25 Appraisal Appeal -Price Paid
Isenhour, Beth
2008107428 2008 21 8,190 7,190 -19.14 Appraisal Appeal -High Mileage
Joyner, Nancy
200887322 2008 22 2,210 0 -408.97 Illegal Tax-County changed to Jackson
Karr, Jonathan
2008107768 2008 16 6,320 4,677 -17.60 Appraisal Appeal -High Mileage
Kidd, Robert Matthew 2007 22 29,620 0 -559.71 Illegal Tax-County changed to Durham
Kim, Dong Hyun
2008107882 2008 22 12,290 11,890 -7.23 Appraisal Appeal -High Mileage
Kintner, Bradley
2008107938 2008 17 11,330 9,970 -17.52 Appraisal Appeal -High Mileage
Leap, Monica 2008108252 2008 21 4,180 2,090 -40.00 Appraisal Appeal -Repair Estimate
Leclair, Haley
200821746 2008 22 4,180 0 -94.58 Illegal Tax-County changed to Durham
Ligon, Robert 2008108402 2008 09 6,370 5,870 -5.27 Appraisal Appeal-High Mileage
Lim, Sukkyoo 2008108408 2008 22 8,610 7,335 -23.06 Appraisal Appeal -High Mileage
Loziuk, Elizabeth
2008108578 2008 03 13,330 11,464 -19.59 Appraisal Appeal-High Mileage
Lyster, Barbara
2008120197 2008 09 9,420 0 -99.38 Illegal Tax-County changed to Durham
Majors,Chris Wesley
2008108705 2008 03 7,890 0 -82.86 Illegal Tax-County changed to Alamance
Marks, Lee
2008108792 2008 22 29,440 28,673 -13.87 Appraisal Appeal -High Mileage and Repair Estimate
Matherly, Elizabeth
2008108883 2008 21 22,050 -33.22 Clerical Error -Incorrect Rate
McCauley, Larry Bernard
200797728 2007 22 500 0 -29.64 Illegal Tax-County changed to Chatham
Medical Ground Transport
2008109114 2008 22 23,560 0 -446.20 Ille al Tax - Has a Tax Exempt Status
BOCC REGISTERED MOTOR VEHICLE REPORT
Janua 22 2009
December 1st thru December 31st, 2008
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(6)
BOCC REGISTERED MOTOR VEHICLE REPORT
Jan~~alrv 22
NAME 8~ BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT ~ -~
REASON FOR ADJUSTMENT
Medical Ground Transport
2008120611
2008
22
12,690
0
-249.57
Illegal Tax - Has a Tax Exempt Status
Merritt, Michael
2008109176
2008
21
12,140
9,440
-51.69
Appraisal Appeal -High Mileage
Mitran, Mihai
2008109331
2008
22
10,210
8,985
-22.17
Appraisal Appeal-High Mileage
Orr, Kathleen 2008109845 2008 17 21,230 21,080 -1.94 Appraisal Appeal -High Mileage
Parrish, Scott 2008110008 2008 10 9,830 1,040 -91.41 Appraisal Appeal -Price Paid
Parry, Megan 2008110011 2008 21 5,770 4,570 -22.98 Appraisal Appeal -High Mileage
Perfect Autobody Com
200899341
2008
16
5,300
3,825
-15.80
Appraisal Appeal -High Mileage
Polito, Gregory
2008110299
2008
15
9,420
6,445
-31.06
Appraisal Appeal-High Mileage
Pura, Remigio Jao
2008110456
2008
22
9,770
8,011
-31.82
Appraisal Appeal -High Mileage
Shanklin, David
2008111328
2008
03
11,260
10,730
-5.57
Appraisal Appeal -Repair Estimate
Singh, Nalini
2008111487
2008
22
11,720
7,520
-75.98
Appraisal Appeal -High Mileage and Repair Estimate
Smith, Wendy
2008122704
2008
10
10,670
5,335
-52.76
Appraisal Appeal-Holds a Rebuilt Title
Sproul, Mark
2008111731
2008
03
14,340
13,790
-5.78
Appraisal Appeal -High Mileage
Wheeler, Steven
2008101994
2008
17
16,270
0
-220.03 _
Illegal Tax -County Changed to Wake
Wilke, Nathan Paul
2008113081
2008
21
37,760
31,718
-115.67
Appraisal Appeal-High Mileage
Yin, Fang Fang
2008113439
2008
21
20,390
18,505
-36.09
Appraisal Appeal -Price Paid
-6255.56
2009
December 1st thru December 31st, 2008
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub
covering a particular pay period. This does list his home of record, which is his
permanent state of residence where he would pay any state income taxes.
Vehicle Titles
Salvaged and Salvage Rebuilt: Any repairs that exceed 75% of the vehicle's market
value using NADA, Kelly Blue Book and various other publications.
When the insurance company has totaled the vehicle, and the customer has received the
claim check, four things can happen:
• Insurance company can keep the vehicle.
• Customer can keep the vehicle. The customer is instructed to contact the local
DMV inspector to have an initial inspection done, for vehicles 2001 to 2006
(these dates change yearly, example in 2007 the models will be 2002-2007).
• Affidavit of Rebuilder- The inspector lists each part that needs to be repaired.
• Final inspection- if all work is cleared and approved by the inspector then the
rebuilt status is then removed (salvaged status remains).
Note: Finance companies will not finance a salvaged vehicle.
Total Loss: Repairs were more than the market value of the vehicle and the insurance
company is unwilling to pay for the repairs.
Total Loss/Rebuilt: Whatever the repairs were to make the vehicle road worthy after a
Total Loss status has been given. Vehicle must be 5 years old or older. Vehicle status
then remains as salvaged or rebuilt.
Certificate of Reconstruction: When work has been done on (vehicles 2001-2006 in
year 2006) this is issued when the inspector didn't see the original damaged and the
vehicle has been repaired.
Certificate of Destruction: NC DMV will not register this type of vehicle. It is not fit
for North Carolina roads.
Custom Built: When the customer has built this vehicle himself or herself. Ex. parts
taken from various vehicles to build one vehicle. Three titles are required from the DMV
in this case. 1) Frame 2) Transmission 3) Engine.
Then an indemnity bond must be issued. An indemnity bond must also be issued when
the vehicle does not have a title at all.
Per Flora with NCDMV
September 8, 2006