HomeMy WebLinkAboutAgenda - 06-16-2009 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 16, 2009
Action Agenda
Item No. ~ -G
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 30 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
$2,452.54 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2008-2009 is $47,461.37.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution approving 30 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
June16, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Aviles, Baldemar
2008155515 2008 22 4,750 0 -105.94 Illegal Tax -Change County to Chatham
Barkemeyer, John
2008124684 2008 22 14,040 0 -288.58 Illegal Tax -Military Exempt Home of Record (IL)
Bauers, Julie
2008.155658 2008 22 15;670 15,270 -7.23 Appraisal Appeal -High Mileage
Bell, Lloyd 2008147917 2008 17 7,660 -16.63 Clerical Error -Incorrect Rate Code
Bunch, William Henry
2008156106 2008 04 7,130 6,274 -11.32 Appraisal Appeal -High Mileage
Chapman, Donna
2008156383 2008 00 7,130 5,989 -12.11 Appraisal Appeal -High Mileage
Craig, Susan 200810235 2008 22 6,930 0 -148.88 Illegal Tax-Change County to Guilford
Daughton, David
2008156806 2008 03 13,490 0 -141.68 Illegal Tax -Change County to Durham
Davis, Robyn
2008156858 2008 23 10,180 8,962 -20.32 Appraisal Appeal -High Mileage and Repair Estimate
Davis, Worthen
2008156866 2008 07 2,480 2,232 -3.21 Appraisal Appeal -High Mileage
Doyle, Brian 2008141507 2008 00 14,080 0 -149.39 Illegal Tax -Military Exempt Home of Record (NY)
Emmerson, Fred
2008149520 2008 22 5,144 3,180 -35.53 Appraisal Appeal -High Mileage and Repair Estimate
Fang, Xifeng
2008157311 2008 22 1,120 560 -10.13 Appraisal Appeal - Holds a Salvaged Title
Felts, Marion
2008149658 2008 00 10,630 9,130 -15.92 Appraisal Appeal -High Mileage
Hagy, Judith
2008157909 2008 22 16,850 14,491 -42.68 Appraisal Appeal -High Mileage
Jalali, Amirkeyvan
2008150867 2008 22 10,950 10,475 -8.59 Appraisal Appeal -High Mileage and Repair Estimate
Lamb, Gwendolyn
2008143621 2008 22 7,420 5,936 -26.84 Appraisal Appeal -High Mileage
Lee, Chung Won
2008151508 2008 22 17,840 15,342 -45.19 Appraisal Appeal - Hi h Milea e
U~
May 1st thru May 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
June16, 2009
NAME 8 BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Martin, Randall
2008159477
2008
21
12,150
10,692
-27.91
Appraisal Appeal -High Mileage
Prater, Jennifer
2008137756
2008
22
4,600
0
-107.38
Illegal Tax -Change County to Chatham
Price, Stephen
2008153100
2008
21
7,510
4,957
-48.87
Appraisal Appeal -High Mileage
Rathore, Sonali
2008145328
2008
22
14,610
12,857
-31.71
Appraisal Appeal -High Mileage
Russell, Kathryn
2008153521
2008
22
13,770
0
-269.09
Illegal Tax - DMV Error
Seip, Daniel
2008161312
2008
23
4,600
500
-68.39
Appraisal Appeal -Poor Condition
Shannon & Bill
Enterprises 2008130804
2008
15
1,206
0
-13.40
Illegal Tax -Change County to Durham
Shotwell, Brandon
2008153788
2008
16
12,320
0
-131.94
Illegal Tax -Change County to Durham
Shundi, Anli
2008161411
2008
22
22,790
19,599
-57.73
Appraisal Appeal -High Mileage
Timmons, Martha
2008154394
2008
22
15,340
0
-297.50
Illegal Tax -Change County to Chatham
West, Phyllis Braxton
2008162465
2008
23
13,910
0
-242.02
Illegal Tax -Change County to Wake
Yeisley, Mark 2008147367 2008 09 12,290 0 -66.43 Illegal Tax-Military Exempt
-2452.54
May 1st thru May 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