HomeMy WebLinkAboutAgenda - 02-17-2009 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: .February 17, 2009
Action Agenda
Item No. ~ ~-~
SUBJECT: Motor Vehicle Property Tax Release/Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Release/Refund Data Spreadsheet
Reason for Adjustment Summary
INFORMATION CONTACT:
Jo Roberson, Revenue Director,
919-245-2727
PURPOSE: To consider adoption of a refund resolution related to 58 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
$2,866.30 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2008-2009 is $28,791.81.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution approving 58 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)
Ilegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
February 17, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8 BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Andrews, Addison
2008102809 2008 00 17,420 15,330 -22.18 Appraisal Appeal -High Mileage
Bergland, Gregory
2008124839 2008 26 9,450 5,859 -53.79 Appraisal Appeal -High Mileage
Billings, Douglas
2008124883 2008 26 6,560 0 -98.27 Illegal Tax -County Changed to Alamance
Bork, Benjamin
2008115772 2008 03 11,620 10,045 -16.54 Appraisal Appeal -High Mileage
Bravo, Henry
2008115850 2008 22 12,040 10,015 -36.63 Appraisal Appeal -High Mileage
Chepulskyy, Roman
2008116473 2008 22 2,130 1,065 -19.27 Appraisal Appeal -Repair Estimate
Doyle, Brian James
2007140917 2007 16 16,690 0 -186.39 Illegal Tax- Military Exempt-Home of Record is NY
Ducar, Christopher
2008117455 2008 02 2,680 0 -34.52 Illegal Tax -County Changed to Chatham
Elias, Nicole
2008117614 2008 04 7,780 5,602 -28.82 Appraisal Appeal -High Mileage
Ellis, Ray Fraser III
2008105559 2008 10 11,030 9,486 -16.06 Appraisal Appeal -High Mileage
Farris, Timothy
2008117794 2008 22 13,040 10,954 -37.74 Appraisal Appeal -High Mileage
Fjellstedt, Thorsten A
2008117932. 2008 22 11,160 9,374 -32.31 Appraisal Appeal-High Mileage
French, Frank
2008118054 2008 17 18,040 0 -232.35 Illegal Tax -County Changed to Chatham
French, Sherry
2008118055 2008 17 3,100 0 -39.93 Illegal Tax -County Changed to Chatham
Greene, Stephen
2008118411 2008 21 21,112 17,987 -59.83 Appraisal Appeal -High Mileage
Harding, Warren
2008118608 2008 22 8,990 0 -182.63 Illegal Tax - DMV Error Incorrect Record Sent
Haydi, Ana 2008118710 2008 10 .2,300 1,021 -13.30 Appraisal Appeal -High Mileage and Repair Estimate
Holland, Joan
2008118933 2008 22 9,810 7,259 -46.15 Appraisal Appeal -High Milea e
w
January 1 st thru 31st, 2009
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
I Ilegal Tax 105-381(a)(1 )b.
Appraisal Appeal 105-330.2(B)
BOCC REGISTERED MOTOR VEHICLE REPORT
February 17, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME & BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Huang, Zhiqing
2008119079 2008 21 6,120 5,545 -11.01 Appraisal Appeal -High Mileage
Inselmann, Jared
2008107406 2008 04 10,660 9,381 -16.92 Appraisal Appeal -High Mileage __
Inter Faith Council of
Social Service
2008127977 2008 21 15,310 0 -323.07 Illegal Tax -Tax Exempt
Johnson, Wade Oldham
2008119358 2008 18 89,010 80,109 -93.90 Appraisal Appeal-Purchase Price Paid
Jordan, Richard
2008128213 2008 21 19,840 19,590 -4.78 Appraisal Appeal -High Mileage _
Jordan, Richard
2008128214 2008 21 14,810 14,560 -4.78 Appraisal Appeal -High Mileage
Katz,Richard D.
2008107780 2008 22 44,180 37,981 -112.15 Appraisal Appeal-Purchase Price Paid
Krishnan, Vedamurthy
2008108070 2008 22 1,510 755 -13.64 Appraisal Appeal -Repair Estimate
Lavani, Bhimjibhai
2008119877 2008 23 730 365 -6.08 Appraisal Appeal - Holds a Salvaged Title __
Mann, Robert Lee
200898121 2008 16 12,030 11,755 -2.94 Appraisal Appeal -High Mileage
Margolis, Marybeth
2008128947 2008 17 18,210 15,260 -37.99 Appraisal Appeal -High Mileage
Markel, Marilyn Wilson
2008120325 2008 22 5,020 3,417 -29.00 Appraisal Appeal -Repair Estimate
Marks, Carl 2008120330 2008 16 9,450 4,725 -50.61 Appraisal Appeal -High Mileage and Repair Estimate
McCullough, Melissa
2008129117 2008 22 2,120 -35.99 Illegal Tax-Incorrect Rate Code
McCullough, Melissa
2008129118 2008 22 15,510 -136.94 Illegal Tax-Incorrect Rate Code
Mine, Mark
2008129350 2008 21 5,850 5,350 -9.57 Appraisal Appeal -High Mileage
Mojica, Angelo
2008120804 2008 22 5,820 4,520 -23.51 Appraisal Appeal - Hi h Milea e
January 1 st thru 31st, 2009
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
February 17, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Moody, Cynthia
2008129395 2008 26 8,570 0 -128.38 Illegal Tax -County Changed to Alamance
Morehouse, Kurt
2008120855 2008 22 7,040 6,195 -15.28 Appraisal Appeal -High Mileage
Nichol, Gene
2008129611 2008 22 14,820 13,042 -32.16 Appraisal Appeal -High Mileage
Pastrana, Shiela
2008121358 2008 22 11,190 10,540 -11.77 Appraisal Appeal -High Mileage ___
Perkins, James Linwood
2000105721 2000 23 1,120 0 -26.30 Illegal Tax-Incorrect Rate Code
Perkins, James Linwood
199985028 1999 23 910 0 -25.26 Illegal Tax-Incorrect Rate Code
Perkins, James Linwood
2001122490 2001 23 2,470 0 -36.48 Illegal Tax-Incorrect Rate Code
Perkins, James Linwood
200114369 2001 23 980 0 -24.20 Illegal Tax-Incorrect Rate Code
Perkins, James Linwood
200188948 2001 23 1,340 0 -26.69 Illegal Tax-Incorrect Rate Code
Phillips, Anneta
2008130006 2008 22 11,490 10,341 -19.17 Appraisal Appeal -High Mileage __ __
Prisk, Thomas
2008130152 2008 09 12,830 10,160 -28.16 Appraisal Appeal-Purchase Price Paid _
Roberson, Joann
2008122048 2008 00 16,220 13,949 -24.10 Appraisal Appeal -High Mileage
Saldana, Sofia
2008122250 2008 21 5,590 4,696 -17.11 Appraisal Appeal -High Mileage
Schuster, Michael
2008122372 2008 23 5,770 4,530 -20.68 Appraisal Appeal -High Mileage
Schuster, Michael
2008122373 2008 23 12,960 11,405 -25.94 Appraisal Appeal -High Mileage
Shannon, Tayler
2008122460 2008 22 7,990 7,680 -5.60 Appraisal Appeal -Repair Estimate
Shannon, Tayler
2008122460 2008 22 7,680 7,666 -0.26 Appraisal Appeal -Repair Estimate
January 1stthru 31st, 2009 `J I
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Ilegal Tax 105-381(a)(1 )b.
Appraisal Appeal 105-330.2(6)
BOCC REGISTERED MOTOR VEHICLE REPORT
February 17, 2009
NAME 8~ BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT ,
REASON FOR ADJUSTMENT
Squire, Pamela
2008122810
2008
19
6,570
0
-79.08
Illegal Tax - DMV Error Incorrect Record Sent
Turrentine, Associates
Inc. 2008123431
2008
15
4,613
1,275
-34.84
Appraisal Appeal-Purchase Price Paid
Ward, Alfred
2008131925
2008
21
3,740
3,430
-5.93
Appraisal Appeal -Repair Estimate
Yao, Tso 2008124219 2008 21 5,390 5,240 -2.88 Appraisal Appeal -High Mileage
Yoder, Monte Lee
2008124248
2008
22
4,600
0
-103.22 Illegal Tax -Military-Leave and Earnings Statement Home of
Record is FL
Yoder, Monte Lee
2008132392
2008
22
4,600
0
-103.22 Illegal Tax -Military-Leave and Earnings Statement Home of
Record is FL
-2866.30
January 1stthru 31st, 2009
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
NORTH CAROLINA
ORANGE COUNTY
-REFUND RESOLUTION (Approval)
2
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:
Noes:
I, Donna Baker, Clerk to the Board of Commissioners for the County of Orange, North Cazolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Boazd of CommissioneGr'~s for said County at a regular meeting of said Boazd held on
~ 2d v / ,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 Boazd as relates in any way to the passage of the
resolution described in said
WITNESS~~m~y)h~and
_t~•
said County, this /day of
5Z
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