HomeMy WebLinkAboutAgenda - 03-17-2009 - 4c ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 17, 2009
Action Agenda
Item No. 4- 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
$4,453.69 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2008-2009 is $33,245.50.
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.
2
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) BOCC REGISTERED MOTOR VEHICLE REPORT
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B) March 17, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME&BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Allen, Gerald
2008132559 2008 26 20,430 17,978 -36.73 Appraisal Appeal -High Mileage
Allison, Melissa
2008124442 2008 16 7,020 6,720 -3.21 Appraisal Appeal- High Mileage
Arab, Alexander
2008132650 2008 04 13,290 9,740 -46.97 Appraisal Appeal - High Mileage
Baker, Brian
2008132751 2008 23 21,730 -141.90 Clerical Error- Incorrect Rate Code
Baker, Diane
2008115394 2008 09 4,240 -0.67 Clerical Error- Incorrect Rate Code
Betts, Sherman
2008115636 2008 02 850 0 -11.50 Illegal Tax-County Changed to Chatham
Betts, Sherman
2008115637 2008 02 850 0 -11.50 Illegal Tax-County Changed to Chatham
Capell, Doyle Craig
2008116187 2008 00 7,040 6,195 -8.96 Appraisal Appeal - High Mileage
Carter, Johnny
2008133499 2008 09 3,170 2,170 -10.55 Appraisal Appeal- Repair Estimate
Castle, Russell
2008133532 2008 10 1,230 615 _ -6.40 Appraisal Appeal- Repair Estimate
Chapel Hill-Carrboro
YMCA 2008116398 2008 22 14,750 0 -286.84 Illegal Tax- Has Tax Exempt Status
Chapel Hill-Carrboro
YMCA 2008116399 2008 23 14,750 0 -286.84 Illegal Tax- Has Tax Exempt Status
Clement, Aadam Miguel
2007140407 2007 23 10,260 0 -191.72 Illegal Tax-Military Exempt Home of Record (FL)
Conteh, Patrick
2008133811 2008 26 6,820 0 -102.16 Illegal Tax-County Changed to Alamance
Davis, Kathy
2008105074 2008 22 29,320 0 -576.92 Illegal Tax-County Changed to Avery
Davison, Brenda
2008117141 2008 21 1,290 _ 0 -55.94 Illegal Tax-County Changed to Chatham
Deruyter, Frank
2008126119 2008 22 14,080 13,580 -9.04 Appraisal Appeal- Repair Estimate
Dickens, Melvin
2008134141 2008 15 4,500 500 -41.76 Appraisal Appeal - Repair Estimate
February 1st thru February 28th, 2009
Clerical Error 105-381(a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE REPORT
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B) March 17, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME&BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Donovan, David
2008117409 2008 00 920 0 -9.76 Illegal Tax-County Changed to Durham
Ewell, Harrison
2008117746 2008 22 22,220 19,554 -48.23 Appraisal Appeal- High Mileage
Gerdau, Gregg
2008118214 2008 22 7,390 7,140 -4.52 Appraisal Appeal - High Mileage
Gross, Timothy
2008127289 2008 22 9,040 5,786 -58.86 Appraisal Appeal - High Mileage
Harrison, Bettie
2008135335 2008 23 1,090 -16.61 Clerical Error- Incorrect Rate Code
Harrison, Bettie
2008135336 2008 23 2,800 -27.00 Clerical Error- Incorrect Rate Code
Harrison, Bettie
2008135337 2008 23 300 -11.82 Clerical Error- Incorrect Rate Code
Haubert, Veronica
2008127537 2008 00 9,240 8,131 -11.77 Appraisal Appeal - High Mileage
Hoesch, James
2008135605 2008 22 7,550 7,075 -8.59 Appraisal Appeal- High Mileage
Hoopes, Lori
2008127834 2008 21 5,610 4,085 -29.20 Appraisal Appeal- High Mileage and Repair Estimate
Jenkins, Jonathan
2008119271 2008 22 18,390 15,448 -53.22 Appraisal Appeal- High Mileage
Johnson, William Scott
2007118611 2007 09 6,890 0 -79.10 Illegal Tax-County changed to Durham
Johnson, William Scott
2007142604 2007 21 25,430 0 -533.61 Illegal Tax-County changed to Durham
Johnson, William Scott
200821197 2008 09 2,150 0 -23.38 Illegal Tax-County changed to Durham
Jordan, Gwendolyn
200821270 2008 23 14,230 -99.01 Clerical Error- Incorrect Rate Code
Kielpinski, Sebastian
2008119602 2008 04 6,730 0 -93.49 Illegal Tax-Military Exempt Home of Record (TX)
Kielpinski, Sebastian
200897367 2008 04 4,550 0 -64.11 Illegal Tax-Military Exempt Home of Record (TX)
Kirkpatrick, Fay
2008136203 2008 03 8,000 4,000 -42.01 Appraisal Appeal- Rebuilt/total loss title status
February 1st thru February 28th, 2009 --;\
Clerical Error 105-381(a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE REPORT
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B) March 17, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME&BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Lemaster, Michael
2008128658 2008 16 16,050 12,840 -34.38 Appraisal Appeal- High Mileage
Leysieffer, Kirsten
20084282 2008 10 9,720 0 -104.54 Illegal Tax-DMV Error Incorrect Record Sent
Mcgurk, John 2008136875 2008 02 22,540 20,165 -30.58 Appraisal Appeal- High Mileage
Osborne, Thomas
2008129761 2008 15 7,200 4,500 -28.19 Appraisal Appeal -Repair Estimate
Potter, Joan
2008130114 2008 22 5,350 4,550 -14.47 Appraisal Appeal- High Mileage
Potter, Joshua
2008137738 2008 03 8,180 4,254 -41.23 Appraisal Appeal- High Mileage
Shulman, Michael
2008130873 2008 22 2,620 0 -67.40 Illegal Tax-County Changed to Chatham
Shulman,Michael
2008130874 2008 22 13,400 0 -262.40 Illegal Tax-County Changed to Chatham
Smythe, Jeanne
2008131018 2008 22 9,110 6,817 -41.47 Appraisal Appeal-Repair Estimate
Straubel, Richard
2008131213 2008 07 6,370 5,478 -11.55 Appraisal Appeal-High Mileage
Stutts, James
2008138716 2008 00 7,100 6,075 -10.88 Appraisal Appeal- High Mileage
Sulewski, Charles
2008131253 2008 22 6,990 0 -146.45 Illegal Tax-Military Exempt Home of Record (PA)
T.H. Bradley Grading &
Septic 2008131320 2008 16 10,140 0 -108.60 Illegal Tax-County Changed to Alamance
Tillman, Betty
2008138961 2008 07 4,780 2,390 -30.95 Appraisal Appeal - Repair Estimate
Wheeler, Warren
2008139433 2008 21 3,050 0 -88.39 Illegal Tax-County Changed to Chatham
Wu, Xiangyang
2008132346 2008 22 3,830 3,000 -15.01 Appraisal Appeal- Repair Estimate
Yamauchi, Deborah
2008132363 2008 22 19,530 0 -373.30 Illegal Tax-County changed to Durham
-4453.69
February 1st thru February 28th, 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
Co
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