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Home My WebLink AboutAgenda - 08-18-2009 - 4dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 18, 2009 Action Age~a I Item No. Q SUBJECT: Motor Vehicle Property Tax Release/Refunds for July 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 79 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 $7,166.38 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY 2009-2010 is $7,166.38. RECOMMENDATION(S): The Interim Manager recommends the Board approve the attached resolution approving 79 motor vehicle property tax release/refunds requested in accordance with North Carolina General Statutes. RE S- aoo9_ oil 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) I Ilegal Tax 105-381(a)(1)b. Appraisal Appeal 105-330.2(8) BOCC REGISTERED MOTOR VEHICLE REPORT August 18, 2009 (July) BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME 8< BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Ahn, Seongjin 200955 2009 22 20,900 0 -383.43 Illegal Tax -Double Billed Bang, Deepali 20098807 2009 22 5,870 5,420 -8.13 Appraisal Appeal -High Mileage Bispo, Hallie 20099049 2009 09 10,170 5,729 -46.85 Appraisal Appeal -Repair Estimate and High Mileage Blaesser, Sirena 2009602 2009 00 12,420 11,970 -4.77 Appraisal Appeal -Repair Estimate and High Mileage Blankenship, Michael 2008155830 2008 16 11,200 5,600 -59.98 Appraisal Appeal - Holds a Salvaged/Rebuilt Title Britr, Gregory 20099278 2009 10 8,660 7,274 -14.41 Appraisal Appeal.- High Mileage Broulillard, Steven 20099315 2009 15 17,310 16,785 -5.48 Appraisal Appeal -High Mileage Brown, Kenneth 20099347 2009 15 4,500 2,250 -23.48 Appraisal Appeal -Repair Estimate Campbell, Richard Appraisal Appeal -- High Mileage & Incorrect tax year value 20099514 2009 15 21,240 14,887 -66.32 used Cate, Mark 20099631 2009 22 10,450 7,323 -56.57 Appraisal Appeal -Repair Estimate Chalk, Samuel 20099689 2009 00 18,971 9,486 -100.63 Appraisal Appeal -High Mileage Chapel, Arnold Warren 2008148638 2008 22 15,250 0 -311.73 Illegal Tax-county changed to Alamance Cheek, Marcus 20091279 2009 00 11,780 11,530 -2.65 Appraisal Appeal -High Mileage Goggins, Kendrall 20091424 2009 09 3,170 0 -33.45 Illegal Tax -County Changed to Durham Coltman, Mitchell 20099921 2009 22 9,650 6,755 -52.37 Appraisal Appeal -High Mileage Contractor Management Services 2008141075 2008 22 1,000 0 -19.26 Illegal Tax- County changed to Chatham Disandro, Vincent 20091902 2009 23 9,730 9,605 -2.09 Appraisal Appeal -High Mileage Durham's Auto Mart 2000135776 2000 04 4,690 0 -100.79 Illegal Tax-County changed to Durham Durham's Auto Mart 200111275 2001 09 2,970 0 -50.00 Illegal Tax-County changed to Durham Durham's Auto Mart 200128897 2000 09 4,710 0 -67.85 Illegal Tax-County changed to Durham Durham's Auto Mart 20014126 2001 04 2,720 0 -57.70 Ille al Tax- County chan ed to Durham July 1st thru July 30th, 2009 W Clerical Error 105-381(a)(1)a.(INCORRECT RATE) Illegal Tax 105-381(a)(1)b. A raisal A eal 105 330 2 B BOCC REGISTERED MOTOR VEHICLE REPORT pp pp - ~ O AU ust 18 2009 Jun NAME 8~ BILL NUMBER BILLING YEAR RATE CODE ORIGINAL VALUE ADJUSTED Levy VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Durham's Auto Mart 20014127 2001 04 2,000 0 -42.06 Illegal Tax- County changed to Durham Ferguson, Calvin 200910736 2009 01 9,500 4,500 -52.90 Appraisal Appeal -Condition and Repairs Ferrell, Jamie 20092305 2009 21 4,880 4,392 -9.34 Appraisal Appeal -High Mileage Fisher, Gary 200910789 2009 22 12,780 9,202 -64.73 Appraisal Appeal -High Mileage Fitel, Taras 20092357 2009 22 8,670 7,109 -28.24 Appraisal Appeal -High Mileage Franklin, George 200910889 2009 22 20,130 -394.16 Illegal Tax -Change County to Wake Fudge, Joseph 20092497 2009 23 12,130 -212.33 Illegal Tax-Military Exempt Ge, Jun 2008157636 2008 21 7,560 6,048 -28.95 Appraisal Appeal -High Mileage Gibbs, Susan 20092644 2009 22 4,550 -102.32 Illegal Tax -Change County to Chatham Hall, Richard 20092937 2009 22 35,240 26,500 -158.11 Appraisal Appeal -Repair Estimate Hearn, Peggy 200911539 2009 21 7,360 4,858 -47.90 Appraisal Appeal -High Mileage Hollar, Guy Eric 2008142752 2008 17 22,900 0 -314.11 County changed to Chatham Hollar, Guy Eric 2008150624 2008 17 1,470 -20.03 County changed to Chatham Johnson, Robert 200912085 2009 21 20,580 18,110 -47.28 Appraisal Appeal -High Mileage Keeter, Herbert 20093859 2009 23 1,550 -19.41 Clerical Error- Incorrect Rate Code Kelly, Michael 20093878 2009 00 5,750 3,680 -21.96 Appraisal Appeal -High Mileage Kim, Sang Ik 20093927 2009 21 5,800 4,872 -16.78 Appraisal Appeal -High Mileage King, Nicholas 200912345 2009 22 13,760 0 -278.92 Illegal Tax -Military Exempt Lee, Jae 200912577 2009 22 15,510 0 -310.57 Illegal Tax -Military Exempt Lee, Yoo 200912593 2009 22 8,900 7,825 -19.45 Appraisal Appeal -High Mileage Lennon, Benjamin 20094219 2009 22 17,050 14,004 -55.11 Appraisal Appeal -Repair Estimate and High Mileage Levy, Louis Andrew 2008128684 2008 22 19,830 -75.59 Illegal tax-DMV/TEC pricin error ~~ July 1st thru July 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 (July) BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME 8< BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Lloyd, Carl 20094320 2009 02 4,880 -11.22 Clerical Error -Incorrect Rate Code Lu, Haiyi 20094426 2009 23 4,220 3,629 -9.86 Appraisal Appeal -High Mileage Luo, Jianjun 20094456 2009 23 10,680 9,185 -24.94 Appraisal Appeal -High Mileage Magalhaes, Jose 200912865 2009 22 14,700 14,325 -6.78 Appraisal Appeal -High Mileage Maksumov, Khodjimuradkhon 20094515 2009 22 5,290 5,015 -4.97 Appraisal Appeal -High Mileage McClymont, Leeanne 20094758 2009 15 17,410 __ 12,535 -50.89 Appraisal Appeal -High Mileage Mergenthal, Benjamin 20094940 2009 03 13,070 9,410 -38.44 Appraisal Appeal -High Mileage Miller, George 20095019 2009 15 4,500 500 -41.76 Appraisal Appeal -Repair Estimate Moore, Margaret 200913407 2009 07 12,710 10,676 -26.35 Appraisal Appeal -High Mileage Nall, Jennifer 200913547 2009 22 7,160 6,301 -15.54 Appraisal Appeal -High Mileage NC High School Athletic Assoc. 20095296 2009 22 21,730 10,865 -196.54 Appraisal Appeal - 1/2 off Value Co Owner not Exempt Orange County ABC Board 200913775 2009 23 41,270 0 -698.38 Clerical Error -Tax Exempt Status Park, James 20095602 2009 23 7,460 5,371 -34.85 Appraisal Appeal -High Mileage Parratt Wolff, Inc. 20095660 2009 23 12,440 9,965 -41.28 Appraisal Appeal -High Mileage Parratt, Wolff, Inc 20095658 2009 23 15,542 13,292 -37.53 Appraisal Appeal -High Mileage Parratt, Wolff, Inc 20095661 2009 23 14,870 12,195 -44.62 Appraisal Appeal -High Mileage Platz, Gina 20095913 2009 21 12,290 11,061 -23.52 Appraisal Appeal -High Mileage Rios, Piero 200914614 2009 22 5,750 5,175 -10.40 Appraisal Appeal -High Mileage Russell, David 200914846 2009 21 6,200 0 -148.69 Illegal Tax -County Changed to Durham Russell, David 200914847 2009 21 810 0 -45.50 Illegal Tax -County Changed to Durham Sanchez, Maria 20096590 2009 21 9,400 6,580 -53.98 Appraisal Appeal - Hi h Milea e July 1st thru July 30th, 2009 Clerical Error 105-381(a)(1)a.(INCORRECT RATE) Illegal Tax 105-381(a)(1)b. Appraisal Appeal 105-330.2(6) NAME ili BILL NUMBER BILLING YEAR RATE CODE ORIGINAL VALUE ADJUSTED Levy VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Scales, Cedric 200914953 2009 22 11,110 9,777 -24.11 Appraisal Appeal -High Mileage Sigmund, Lydia 200915190 2009 22 8,590 8,390 -3.62 ~- Appraisal Appeal -High Mileage Slydel, Christopher 20096910 2009 02 8,340 6,305 -26.21 Appraisal Appeal -Repair Estimate and High Mileage Smith, Frazier 200915274 2009 00 15,210 1,521 -145.24 Appraisal Appeal -Price Paid Toscano, John 20097545 _ 2009 22 19,610 0 -374.74 Illegal Tax -County Changed to Chatham Twine, Charles 20097634 2009 09 13,180 0 -139.05 Clerical Error- Billing Error Vaughn, Nicholas 20097704 2009 26 370 2,590 -16.63 Appraisal Appeal -High Mileage Vickers, Shane 2008162213 2008 23 29,380 0 -500.06 Illegal Tax -Military Exempt Wales, Michael 200916184 2009 21 12,033 0 -230.35 Illegal Tax -Military Exempt Ward, Dawn 2006169722 2006 01 23,650 0 -159.47 Clerical Error -plate issued in error by dealership Ward, Kyle 20097904 2009 16 8,800 4,400 -47.12 Appraisal Appeal - Holds a Total Loss Title Watson, William 200916327 2009 21 13,370 13,170 -3.83 Appraisal Appeal -Repair Estimate and High Mileage Wise, Billy 20098239 2009 22 10,630 -100.15 Clerical Error -Incorrect Rate Code Woods, Byron 20098292 2009 21 4,470 3,934 -10.26 Appraisal Appeal -High Mileage Wynia, Erin 200916704 2009 22 17,310 15,579 -31.31 Appraisal Appeal -Repair Estimate -7166.38 BOCC REGISTERED MOTOR VEHICLE REPORT August 18, 2009 (July) July 1st thru July 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 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 NORTII CAROLINA ORANGE COUNTY RE S- aoo9- oil, REFUND RESOLUTION (Approval) 2 Whereas, North Cazolina 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 fore~oin~ resolution was passed by the following votes: 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 Boazd of Commissioners for said County at a regulaz meeting of said Board held on C~~~~ ~ . ~ ,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 •~°p~~ ~op~rp ~ ~,~ u y ' rr '~.' .~ •°'. Clerk to the Board of Commissioners ~ .. ~L ~.ti, ~I, ~~ ,~