HomeMy WebLinkAboutAgenda - 04-21-2009 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 21, 2009
Action Agenda
Item No. ~ ` ~.
SUBJECT• Motor Vehicle Property Tax Release/Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (YIN) 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 67 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
$5,505.10 to Orange County, the towns, and school. and fire districts. Financial impact year to
date for FY 2008-2009 is $38,750.60.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution approving 67 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 Appea1105-330.2(6) April 21, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Altman, Kari 2008139907 2008 21 9,850 7,289 -49.03 Appraisal Appeal -High Mileage
Apgar, Sara
2008132643
2008
21
6,960
5,785
-22.49
Appraisal Appeal -High Mileage
Boros, Christie
2008124983
2008
08
11,070
9,742
-14.15
Appraisal Appeal -High Mileage
Bourquin, Michael
2008140394
2008
22
10,550
9,284
-21.22
Appraisal Appeal -High Mileage
Boyard, Crisor
2008148134
2008
21
22,840
0
-467.22 Illegal Tax -Military Leave and Earnings Statement Home of
Record (FL)
Brennan, Robert
2008140443
2008
22
10,750
8,900
-33.47
Appraisal Appeal -High Mileage & Repair Estimate
Campbell, Margaret
2008133409
2008
22
3,740
3,216
-9.47
Appraisal Appeal -High Mileage
Campbell, Margaret
2008133409
2008
22
3,216
1,870
-24.37
Appraisal Appeal -Repair Estimate
Cao, Liyu 2008133424 2008 22 14,030 13,580 -7.55 Appraisal Appeal -High Mileage
Caplan, Nigel 2008133429 2008 23 3,960 3,260 -9.26 Appraisal Appeal -High Mileage
Copeland Radio & TV
2008125795
2008
10
8,410
0
-91.84
Illegal Tax -County Changed to Alamance
Danku, Christopher
2008141283
2008
01
13,880
12,214
-17.63
Appraisal Appeal -High Mileage
Deva, Walton
2008134130
2008
15
13,040
8,346
-49.01
Appraisal Appeal -High Mileage
Dye, Amy 2008134279 2008 22 1,630 -32.19 Clerical Error-Rate Code Change
Edwards, Lovelia
2008105513
2008
17
7
380
0
-101.22
Illegal Tax- County changed to Chatham
Evans, Lyle Lamont
2007141146
2007
26 ,
600
23
0
-372.56 Illegal Tax- Military Leave and Earnings Statement Home of
Record is Florida
Evans, Lyle Lamont
2007156891
2007
26 ,
20,310
0
-326.91 Illegal Tax-Military Leave and Earnings Statement Home of
Record is Florida
Ewell, Harrison
2008134444
2008
22
3,340
1,670
-30.20
Appraisal Appeal -Repair Estimate
W
March 1st thru March 31st, 2009
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
April 21, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Fowler, Robert Danette
2008134644 2008 16 6,850 0 -73.36 Illegal Tax-Dealer Error
Frederick, Boycutt
2008141970 2008 22 12,950 10,360 -46.86 Appraisal Appeal -High Mileage
Gibbs, Helen
2008134866 2008 00 5,610 4,660 -10.08 Appraisal Appeal -High Mileage
Greaney, James
2008135026 2008 21 25,340 21,792 -69.72 Appraisal Appeal -High Mileage
Hall, Lloyd
200$150265 2008 15 8,730 4,365 -45.57 Appraisal Appeal -High Mileage & Repair Estimate
Harpin, Cory
2008135290 2008 22 9,750 9,125 -11.31 Appraisal Appeal -High Mileage
Hart, Peter 2008142533 2008 09 13,460 11,037 -25.56 Appraisal Appeal -High Mileage
Heath, Randall
2008135425 2008 04 11,100 7,992 -41.12 Appraisal Appeal -High Mileage
Hill, Richard
2008150560 2008 03 8,170 6,295 -19.69 Appraisal Appeal -Repair Estimate
Hill, Timothy 2008150561 2008 22 16,110 -141.47 Clerical Error-Rate Code Change
Huang, Jing
2008142905 2008 22 19,100 17,388 -30.98 Appraisal Appeal -Price Paid
Johnson, Megan
2008150959 2008 26 16,480 -72.02 Clerical Error-Rate code change
Joyner, Angela
2008128225 2008 22 59,710 57,307 -43.79 Appraisal Appeal -High Mileage
Kempter, John
2008143384 2008 15 25,240 0 -263.51 Illegal Tax- County changed to Chatham
Lane, Virgil Wilson III
2008128559 2008 22 30,580 19,513 -210.21 Appraisal Appeal -Repair Estimate
Larson, Eric Wright
2008143648 2008 21 3,730 3,282 -8.57 Appraisal Appeal-High Mileage
Lawler, Daniel
2008136368 2008 22 16,880 13,504 -61.06 Appraisal Appeal -High Mileage
Lockhart, Travis
2008143873 2008 22 10,880 8,922 -35.42 Appraisal A peal - Hi h Milea e
March 1st thru March 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
Apri 121, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Love, Walter
2008143921 2008 22 32,420 31,920 -9.04 Appraisal Appeal -High Mileage
Marsh, Melissa
2008144083 2008 03 19,000 15,580 -35.92 Appraisal Appeal -High Mileage
Miller, James Arthur
2008137033 2008 23 16,930 14,221 -45.19 Appraisal Appeal -High Mileage
Panlilio, Lemuel
2008144907 2008 21 15,470 15,320 -2.87 Appraisal Appeal -High Mileage
Perry, Kristen
2008145076 2008 00 17,550 15,444 -22.35 Appraisal Appeal -High Mileage
Peverelli, Giovanna _
2008137657 2008 23 13,140 10,775 -39.45 Appraisal Appeal -High Mileage
Pickett, Gordon
2008152997 2008 09 5,124 4,055 -11.28 Appraisal Appeal -High Mileage & Repair Estimate
Prins, Jan
2008145244 2008 22 11,760 10,584 -21.27 Appraisal Appeal -High Mileage
Qandil, Stacey
2008137810 2008 21 6,140 5,990 -2.87 Appraisal Appeal -High Mileage
Roslanowick, Chet
2008145637 2008 21 28,490 22,222 -119.99 Appraisal Appeal -High Mileage
Schile, Courtney
2008138244 2008 21 10,550 9,284 -24.23 Appraisal Appeal -High Mileage
Schuman, Julie
2008145810 2008 21 17,880 0 -372.27 Illegal Tax- County changed to Onslow
Seng, David
2008122426 2008 21 20,110 0 -434.21 Illegal Tax -County Changed to Alamance
Silva, Marcelo
2008138411 2008 21 4,930 2,930 -38.28 Appraisal Appeal -Repair Estimate
Smythe, Thomas
2008153933 2008 22 6,810 6,129 -12.33 Appraisal Appeal -High Mileage
Sprinkle, Mitchell
2008138580 2008 23 11,190 9,176 -33.59 Appraisal Appeal -High Mileage
Stalder, Susan
2008138603 2008 21 21,150 18,612 -48.59 Appraisal Appeal -High Mileage
Stanley, Micheal
2008138615 2008 22 7,320 6,149 -21.18 Appraisal Appeal - Hi h Milea e
v 1
March 1st thru March 31st, 2009
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
Apri 121, 2009
NAME & BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Stockbridge, Christopher
2008138673
2008
22
12,280
0
-242.14 Illegal Tax -Military Leave and Earnings Statement Home of
Record (MD)
Tackett, Brian
2008123088
2008
03
910
0
-10.10 Illegal Tax -Military Leave and Earnings Statement Home of
Record is OH
Taylor, Priscilla
2008138837
2008
22
21,430
15,858
-100.80
Appraisal Appeal -High Mileage
Unkiewicz, Richard
2008139088
2008
21
5,760
2,880
-55.12
Appraisal Appeal -Repair Estimate and High Mileage
Voyce, Brian 2008146804 2008 21 37,926 29,610 -159.19 Appraisal Appeal -Billing Error
Wallace, William
2008139285
2008
00
5,500
4,070
-15.17
Appraisal Appeal -High Mileage
Wang, Donqing
2008146919
2008
21
15,390
-26.20
Clerical Error-Rate Code Change
Wilke, Nathan Paul
2008139481
2008
21
11,060
10,485
-10.39
Appraisal Appeal-High Mileage
Williams, Paula
2008139530
2008
01
12,750
10,965
-18.88
Appraisal Appeal -High Mileage
Wolslagel, Thelma
2008102317
2008
21
760
-10.80
Clerical Error-Rate code change
Yang, Yong
2008139702
2008
22
9,730
4,865
-88.00
Appraisal Appeal -Repair Estimate
Yoder, Monte 2008147371
2008
22
18,280
0
-350.68 Illegal Tax -Military Leave and Earnings Statement Home of
Record (FL)
Zelasko, Scott
2008132440
2008
22
25,720
12,860
-232.63 Illegal Tax -Military Leave and Earnings Statement Home of
Record is PA 1/2 off Co-owner is not military
-5505.10
March 1st thru March 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)
Whereas, North Cazolina General Statutes 105-381 and/or 330.2(B) allows for the refund of taxes
when the Boazd 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) aze
approved.
votes:
Upon motion duly made and seconded, the foregoing resolution was passed by the following
Ayes: Commissioners l 1
Noes:
I, Donna Baker, Clerk to the Boazd 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
Board of Commissio~~ne~~rs~~..f~~or said County at a regulaz meeting of said Boazd held on
,`said record having been made in the Minute Book of the minutes of said Boazd,
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.
WITNES~S /myy'~hand and the corporate
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