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Home My WebLink AboutAgenda - 08-18-2009 - 4cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 18, 2009 Action Agenda Item No. ~- ` ~ SUBJECT: Motor Vehicle Property Tax Release/Refunds for June 2009 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 39 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 $3,659.53 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY 2008-2009 is $51,120.90. RECOMMENDATION(S): The Interim Manager recommends the Board approve the attached resolution approving 39 motor vehicle property tax release/refunds requested in accordance with North Carolina General Statutes. RES-aoo9-o~0 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) Illegal Tax 105-381(a)(1)b. Appraisal Appeal 105-330.2(6) BOCC REGISTERED MOTOR VEHICLE REPORT August 18, 2009 (June) BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME & BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Abdallah, Suma 2008124349 2008 21 11,140 -131.23 Clerical Error -Incorrect Rate Code Allen, Wade 2008155364 2008 10 14,940 12,222 -28.27 Appraisal Appeal -Price Paid Bascovsky,John 2008140157 2008 21 9,380 0 -218.53 Appraisal Appeal -Military Exempt Home of Record (PR) Bascovsky, John Appraisal Appeal -Military Exempt 1/2 Value Home of Record 2008147845 2008 21 12,070 6,035 -115.53 (PR) Bell, Lloyd Daniel, Jr. 2008115562 2008 21 25,190 -256.69 Clerical Error -Incorrect Rate Code Church, Barbara 2008156454 2008 23 5,380 5,280 -1.67 Appraisal Appeal -High Mileage Colacurio. Thomas 2008156539 2008 21 231,440 185,152 -886.08 Appraisal Appeal -Price Paid Cuthrell, David 2008156767 2008 21 5,340 2,670 -51.10 Appraisal Appeal -Repair Estimate Durham, Shirley 2008141564 2008 22 8,630 0 -183.92 Illegal Tax -County Changed to Caswell Ellis, Ray 2008149502 2008 10 12,790 9,209 -37.24 Appraisal Appeal -High Mileage Endres, William 2008157217 2008 23 6,237 -37.24 Clerical Error -Incorrect Rate Code Ferrell, John 2008157374 2008 21 5,420 0 -133.76 Illegal Tax -County Changed to Burke Henderson, Kathryn 2008150457 2008 22 1,180 0 -42.42 Illegal Tax -County Changed to Durham Holmes, Kenneth Michael Jr 2008150645 2008 10 2,490 1,245 -12.94 Appraisal Appeal - Holds a Total Loss /Rebuilt title Holmes, Kenneth Michael Jr 2008150646 2008 10 810 405 -4.21 Appraisal Appeal - Holds a Total Loss /Rebuilt title Hunter, Joseph Bernard Sr 2008158482 2008 26 21,730 19,557 -32.55 Appraisal Appeal -High Mileage Jackson, Dawn 2008158547 2008 22 8,840 0 -179.91 Illegal Tax -County Changed to Chatham Johnson,Daniel 2008158627 2008 22 18,350 16,148 -39.84 Appraisal Appeal - Hi h Milea e June1st thru June 30th, 2009 Clerical Error 105-381(a)(1)a.(INCORRECT RATE) Illegal Tax 105-381(a)(1)b. Appraisal Appeal 105-330.2(8) BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Lavanway, John 200897671 2008 21 13,710 0 -317.44 Illegal Tax -County Changed to Durham Lee, Robert Arthur 2008151517 2008 00 3,258 1,720 -16.32 Appraisal Appeal -High Mileage and Repairs Lloyd, Carl Brady 2008159230 2008 9 1,560 -3.59 Clerical Error- Incorrect Rate Code Marsh, Melissa 2008159459 2008 03 19,310 16,607 -28.39 Appraisal Appeal -High Mileage Marsh, Melissa 2008159460 2008 03 32,420 30,500 -20.16 Appraisal A p p eal -Price Paid Martinez, Ronda _ __ __ _ 2008152005 2008 21 10,980 0 -250.71 Appraisal Appeal -Military Exempt Home of Record (PA) McCrary, Milford 2008159613 2008 22 18,400 15,088 -59.91 Appraisal Appeal -High Mileage Mitchell, Glenn 2008159921 2008 22 5,590 4,584 -18.20 Appraisal Appeal -High Mileage Moss, Christopher 2008152484 2008 22 19,540 15,632 -70.70 Appraisal Appeal -High Mileage Obrien, Elizabeth 2008160289 2008 00 11,190 9,176 -21.37 Appraisal Appeal -High Mileage Poteat, Lee 2008160692 2008 16 1,620 0 -17.35 Illegal Tax -County Changed to Alamance Potter, Joshua Lawrence 2008160697 2008 03 13,760 9,632 -43.36 Appraisal Appeal -High Mileage Powell, Lawrence 2008160708 2008 21 15,910 14,001 -36.54 Appraisal Appeal -High Mileage Robinson, Wright 2008161044 2008 03 4,480 2,240 -23.52 Appraisal Appeal -High Mileage Smith, Terry 2008161537 2008 22 10,720 7,290 -62.05 Appraisal Appeal -High Mileage Spanos, Crystal 2008146136 2008 21 2,210 0 -74.42 Illegal Tax -County Changed to Alamance Strayhorn, Michael 2008154119 2008 23 26,580 22,327 -70.95 Appraisal Appeal -High Mileage Teague, Jeffery 2008161883 2008 21 11,500 9,660 -35.22 Appraisal Appeal -High Mileage BOCC REGISTERED MOTOR VEHICLE REPORT August 18, 2009 (June) June1st thru June 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 August 18, 2009 (June) NAME 8~ BILL NUMBER BILLING YEAR RATE CODE ORIGINAL VALUE ADJUSTED Levy VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Teer, William ~ 2008161888 2008 10 5,600 500 -53.04 Appraisal Appeal -Condition and Repairs Vaughan, Donald 2008154602 2008 10 7,560 7,410 -1.56 Appraisal Appeal -High Mileage Way, John 2008154827 2008 10 4,500 500 -41.60 Appraisal Appeal -Condition and Repairs -3659.53 C31 June1st thru June 30th, 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 (A 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 RES-aoa9-oho 2 NORTH CAROLINA ~ ,. / ~ - ~. Dc~ g ORANGE COUNTY ~G 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, TT IS RESOLVED BY TFIE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) are approved. Upon motion duly made an/d seconded, the foregoing resolution was passed by the following votes: Ayes: Commissioners Gam, ~~ /~ ~~gg pp ~SrL2.~., WI,[diL~.C.~ / 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 Board of Commis/sinners for said County at a regulaz meeting of said Boazd held on b ~d 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 ` y day of eep ® s~.s 4'~ ~~ `"" off- '. `~ ~ `~ . ~ ~;'`, . ' ~ Clerk to the Boazd of Commissioners ..: ~ .~ ~"..,._