HomeMy WebLinkAboutAgenda - 09-15-2009 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 15, 2009
Action Agenda
Item No. ~- ' C
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 39 requests for motor vehicle
property tax releases or refunds.
BACKGROUND: North Carolina General Statue (NCGS) 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.
NCGS 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
$7,442.32 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY2009-2010 is $14,608.70.
a
RECOMMENDATION(S): The Interim Manager recommends:
• Acceptance of the report reflecting the 39 motor vehicle property tax release/refunds
requested in accordance with the NCGS; and
• Approval of the attached refund resolution.
RES _aoD~ _ o~~ 3
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(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
September 15, 2009
NAME 8~ BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Beckwith, Dennis
200917283
2009
15
9,070
0
-94.69
Illegal Tax-Changed to Durham County
Brown, Elizabeth Anne
20099338
2009
10
6,290
5,032
-13.08
Appraisal Appeal-High Mileage
Carpenter, John
200917987
2009
04
12,070
0
-159.69
Illegal Tax -Changed to Chatham County
Carter, Johnny 20099598 2009 09 810 610 -2.11 Appraisal Appeal -Repair Estimate
Dukes, Sherry 200895151 2008 17 13,200 0 -188.75 Illegal Tax-Changed to Chatham County
Figueroa, Joel 200910766 2009 22 18,020 0 -355.99 Illegal Tax -Military Exempt
For Garden's Sake
200919428
2009
22
300
0
-5.42
Illegal Tax -Changed to Chatham County
Goldston, Jeffrey
200911142
2009
22
4,950
4,675
-4.97
Appraisal Appeal -High Mileage
Harris, Lorna 200911464 2009 04 34,180 29,825 -57.62 Appraisal Appeal -High Mileage and Value Listed Adjustment
Hartzell -Jordan, Stepehn
200920119
2009
21
9,570
6,316
-62.29
Appraisal Appeal-High Mileage
Heritage Operating LP
200911579
2009
23
67,820
-421.66
Clerical Error-Incorrect Rate Code
Hilton, Kurt Doylan
2008158253
2008
21
17,380
-29.35
Clerical Error-Incorrect Rate Code
Jeffries, Miriam
200920736
2009
23
1,830
1,501
-5.48
Appraisal Appeal-High Mileage
Jones, Dennis 20093726 2009 09 8,110 6,812 -14.37 Appraisal Appeal -High Mileage
Kavari, Masoud
200912226
2009
09
10,570
8,970
-16.88
Appraisal Appeal -High Mileage
Kozel, Cheryl 200921192 2009 04 6,010 3,967 -27.03 Appraisal Appeal -High Mileage
Lai, Hon 20094061 2009 26 15,510 0 -243.90 Illegal Tax -Changed to Alamance County
Lamb, Jonn 200921279 2009 00 29,020 27,395 -17.24 Appraisal Appeal -High Mileage
Long, William 20094379 2009 22 25,588 20,726 -92.34 Appraisal Appeal -Price Paid
Maupin, Angela Vanore
2008152047
2008
22
21,500
0
-434.23
Illegal Tax-Changed to Stanly County
McGin ,Alan 200922002 2009 22 21,750 0 -423.47 Ille al Tax-Chan ed to Durham Count
August 1st thru August 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
September 15, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME & BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Meade, Charlene
200922082 2009 03 10,840 8,238 -27.33 Appraisal Appeal-High Mileage
Meade, James 200913188
Newton, Adrian 2009 21 15,370 0 -324.22 Illegal Tax -Changed to Chatham County
200922503 2009 22 24,980 21,982 -54.23 Appraisal Appeal-High Mileage
Parker, David 200922762 2009 02 4,440 3,907 -6.87 Appraisal Appeal-High Mileage
Pitts, Derrick Ahmod
2008121588
Pitts, Derrick Ahmod 2008 21 7,480 0 -186.83 Illegal Tax- Changed county to Cumberland
2008121589
Pope, Julie 200923064 2008
2009 21
21 9,450
14,710 0
0 -228.12
-311.59 Illegal Tax- County chaged to Cumberland
Illegal Tax - DMV Billing Error
Rickman, Bethanie
200923390 2009 27 690 345 -5.30 Appraisal Appeal - Holds a Total Loss Title
Roslanowick, Chet
200923611
Rowe, Karen 200914815
Schlabach, Linda 2009
2009 21
03 11,690
13,800 9,586
9,660 -40.28
-43.48 Appraisal Appeal -High Mileage
Appraisal Appeal -High Mileage
200923827 2009 22 20,030 0 -392.34 Illegal Tax -Changed to Alamance County
Spooner, Sandra
200915415
Ted Franklin Grading Co 2009 22 40,810 30,000 -206.93 Appraisal Appeal -Price Paid and Value Listed Adjustment
200924824
Tesh, Anita 200924877 2009
2009 00
01 270,111
5,130 27,011
0 -2579.29
-54.28 Appraisal Appeal -Data Entry Error
Illegal Tax -Changed to Chatham County
Tripp, John 20097578 2009 01 2,560 1,280 -13.54 Appraisal Appeal - Holds a Total Loss Title
Underhill, Katherina
200915986 2009 2 3,710 1,855 -33.55 Appraisal Appeal -High Mileage and Repair Estimate
Wilke, Nathan Paul
200925776 2009 21 9,570 8,039 -29.31 Appraisal Appeal-High Mileage
Zola, Julie 200916796 2009 22 38,350 25,400 -234.27 Appraisal Appeal -Price Paid and Value Listed Adjustment
-7442.32
August 1st thru August 31st, 2009
O
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