HomeMy WebLinkAboutAgenda - 05-19-2009 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 19, 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 Summa
PURPOSE: To consider adoption of a refund resolution related to 51 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
$6,258.23 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2008-2009 is $ 45,008.83.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution approving 51 motor vehicle property tax release/refunds requested in accordance
with North Carolina General Statutes.
NORTH CAROLINA
ORANGE COUNTY
2
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)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
May 19, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Aherndsen, Mark Douglas
2008147481 2008 22 6,370 5,920 -8.13 Appraisal Appeal-High Mileage
Albishtawi, Rana
2008139839 2008 22 9,650 8,299 -24.44 Appraisal Appeal-High Mileage
Baldwin, Angelo Mondrell
2007132062 2007 04 13,990 0 -199.13 Illegal Tax-County changed to Chatham
Blouin, Francine
2008140336 2008 02 15,100 0 -194.49 Illegal Tax-County Changed to Chatham
Blouin, Francine
2008148058 2008 02 5,760 0 -74.19 Illegal Tax-County Changed to Chatham
Blouin, Francine Germain
2007139719 2007 02 17,420 0 -209.65 Illegal Tax-County changed to Chatham
Blouin, Francine
Germaine 2006101951 2006 02 4,650 0 52.71 Illegal Tax-County changed to Chatham
Blouin, Francine
Germaine 2006111770 2006 02 1,950 0 -22.11 Illegal Tax-County changed to Chatham
Blouin, Francine
Germaine 2006155181 2006 02 21,280 0 -241.21 Illegal Tax-County changed to Chatham
Blouin, Francine
Germaine 2006162887 2006 02 7,990 0 -90.57 Illegal Tax-County changed to Chatham
Blouin, Francine
Germaine 20071147452 2007 02 6,900 0 -83.04 Illegal Tax-County changed to Chatham
Blouin, Francine
Germaine 2007114957 2007 02 4,090 0 -49.23 Illegal Tax-County changed to Chatham
Blouin, Francine
Germaine 200893463 2008 02 3,630 0 -46.76 Illegal Tax-County changed to Chatham
Broyles, William
2008140536 2008 22 8,940 6,973 -35.58 Appraisal Appeal-High Mileage
Bulbrook, James
2008148339 2008 22 30,120 24,000 -110.72 Appraisal Appeal -Price Paid
Cerrato, Teresa
2008148619 2008 21 7,560 4,687 -55.00 Appraisal Appeal-High Mileage
Darst, Glenn Allen
2008149132 2008 22 12,990 -60.40 Clerical Error -Incorrect Rate Code
Davis, Cheryl 2008126003 2008 09 16,460 0 -183.64 Ille al Tax-Coun chap ed to Wilkes
April 1st thru April 30th, 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
May 19, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE. IMPACT REASON FOR ADJUSTMENT
Elchayeb, Jacques
2008149484 2008 21 14,510 0 -307.76 Illegal Tax-County Changed to Chatham
Entsminger, John
2008141675 2008 22 11,490 9,881 29.11 Appraisal Appeal-High Mileage
Figueroa, Joel
200810941 2008 22 21,490 0 -416.96 Illegal Tax -Military Exempt Home of Record (NY)
For Gardens Sake. LLC
2008134613 2008 22 18,080 0 -363.41 Illegal Tax-County Changed to Chatham
Fromme, Lewis
2008149845 2008 22 22,790 19,599 -57.73 Appraisal Appeal-High Mileage
Gifford, Allen 2008150004 2008 11 14,460 12,146 -29.38 Appraisal Appeal-High Mileage
Handin, Rober Frank 2008 23 185,050 0 -1665.19 Illegal Tax-County changed to Durham
Hibbert, David
2008127675 2008 02 11,110 0 -151.33 Illegal Tax-County Changed to Chatham
Hibbert, David Alan
2006135067 2006 02 11,720 0 -132.84 Illegal Tax-County changed to Chatham
Hibbert, David Alan
200622608 2006 02 9,180 0 -98.09 Illegal Tax-County changed to Chatham
Hibbert, David Alan
200711928 2007 02 9,120 0 -103.37 Illegal Tax-County changed to Chatham
Hibbert, David Alan
2007126919 2007 02 9,250 0 -111.33 Illegal Tax-County changed to Chatham
Hibbert, David Alan
200811806 2008 02 7,210 0 -86.78 Illegal Tax-County changed to Chatham
Hibbert, David Alan
200896567 2008 02 400 0 -5.15 Illegal Tax-County changed to Chatham
Laws, Carlton
2008151472 2008 00 4,500 500 -42.44 Appraisal Appeal-Poor Condition
Long, William Christopher
2008143895 2008 21 4,960 4,266 -13.29 Appraisal Appeal-High Mileage
Misenheimer, Luther
2008144460 2008 07 22,840 19,642 -41.44 Appraisal Appeal-High Mileage
Oyarzabal, Esteban
2008144868 2008 22 6,180 4,944 -22.36 Appraisal Appeal-Hi h Milea e
April 1st thru April 30th, 2009
0
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
May 19, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Perlmutter, Jason
2008145063 2008 21 10,910 9,383 -29.23 Appraisal Appeal-High Mileage
Raskin, Melanie
2008145325 2008 04 8,630 8,005 -8.27 Appraisal Appeal-High Mileage
Routa, Jennifer
2008153500 2008 22 4,460 0 -100.68 Illegal Tax-County changed to Durham
Share, Tamara
2008153723 2008 21 7,230 0 -168.41 Illegal Tax-County changed to Durham
Siamakpour, Reza
2008153802 2008 22 19,100 18,404 -12.59 Appraisal Appeal -Price Paid
Smith, Nancy 2008146063 2008 21 19,810 16,640 -60.69 Appraisal Appeal-High Mileage
Tobias, Mario
2008146557 2008 21 10,970 7,487 -66.68 Appraisal Appeal-High Mileage & Repair Estimate
Travis, Jerry
2008154460 2008 03 4,500 2,250 -23.62 Appraisal Appeal -Poor Condition
Vanname, Chistopher
2008146727 2008 22 9,510 4,755 -86.00 Appraisal Appeal-High Mileage
Wang, Xiaofei
2008146925 2008 22 8,970 5,891 -55.70 Appraisal Appeal - Repair Estimate
White, James
2008154923 2008 16 11,200 8,736 -26.39 Appraisal Appeal-High Mileage
Wilke, Nathan Paul
2008154980 2008 21 7,610 6,960 -12.44 Appraisal Appeal-High Mileage
Williams, Danielle
2008155001 2008 22 10,450 9,791 -11.93 Appraisal Appeal -Price Paid
Wozniak, Edward
2008155162 2008 10 7,430 3,715 -38.63 Appraisal Appeal-High Mileage
Young, George Joseph
2008155231 2008 17 23,420 0 -301.65 Illegal Tax-County changed to Durham
-6258.23
April 1st thru April 30th, 2009
0
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