HomeMy WebLinkAboutAgenda - 10-20-2009 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 20, 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 73 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, NCGS 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
$6,861.58 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY2009-2010 is $21,470.28.
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 73 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve the attached refund resolution.
NORTH CAROLINA ~ ~ ~ ~ °~~~ ~ 070
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
October 20, 2009
NAME 8< BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Alhlport, Daniel
200982995
2009
22
10,810
8,864
-35.21
Appraisal Appeal -High Mileage
Allen, Jeffrey 200983046 2009 23 18,550 16,695 -30.94 Appraisal Appeal -High Mileage
Allen, Jeffrey 200983047 2009 23 17,200 16,700 -8.34 Appraisal Appeal -High Mileage
Alsayeh, Mamdouh
20098589
2009
22
37,230
24,000
-239.37
Appraisal Appeal -- Has History as a Lemon Vehicle
Anderson, John Prescott
200916960
2009
21
5,220
4,720
-9.57
Appraisal Appeal --High Mileage
Black, Jerry 200983595
2009
21
10,420
-229.47 Illegal Tax -Military Leave & Earnings Statement Home of
Record is (WV)
Cate, Mark 200918044 2009 22 9,230 4,615 -83.48 Appraisal Appeal --High Mileage & Repair Estimate
Cecil, John 200984317 2009 01 13,460 7,538 -62.65 Appraisal Appeal -- High Mileage
Coates, Eldridge
200984530
2009
22
13,370
0
-271.86
Illegal Tax -Change County to Henderson
Cohen, Steven
200918305
2009
22
5,780
2,890
-52.27
Appraisal Appeal - Holds a Totalloss Rebuilt Title
Concepcion, Kris
200918369
2009
21
14,500
0
-307.57 Illegal Tax -Military Leave & Earnings Statement Home of
Record is (GA)
Conway, Della 200918384 2009 15 7,120 5,554 -16.35 Appraisal Appeal -- High Mileage
Covington, Roy
200984709
2009
22
10,930
0
-227.72
Illegal Tax -Dealer Issued Plate in Error
Dearing, Jessey
200910248
2009
21
5,500
2,836
-51.00
Appraisal Appeal -- High Mileage & Repair Estimate
Durham, Lewis
200985273
2009
21
11,340
8,165
-60.78
Appraisal Appeal -- High Mileage
Edwards, Judy 200919090 2009 09 5,220 0 -55.08 Illegal Tax -Change County to Durham
Edwards, Thomas
200919100
2009
09
2,980
0
-31.44
Illegal Tax -Change County to Durham
Elms, Sherri 200985401 2009 23 19,530 16,015 -58.63 Appraisal Appeal -- High Mileage
Engel, Brent 200919156 2009 09 12,490 8,243 -44.80 Appraisal Appeal --High Mileage
Ferguson, William
200985591
2009
03
13,010
12,810
-2.10
Appraisal Appeal --High Mileage
Gent ,Trevor 200919654 2009 00 4,500 2,250 -23.87 Appraisal Appeal -Condition and Repairs
September 1st thru September 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
October 20, 2009
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Gjestvang-Lucky, Jan
200919715 2009 21 7,770 6,061 -32.71 Appraisal Appeal -- High Mileage
Glenn, Timothy
200986036 2009 03 5,610 2,805 -29.45 Appraisal Appeal -Repair Estimate
Gwinn, Jeremy Illegal Tax -Military Leave & Earnings Statement Home of
200986277 2009 21 15,730 -33.12 Record is (WA)
Hackney, Mattie
200986285 2009 04 4,040 3,890 -1.98 Appraisal Appeal -- High Mileage
Hanton, Thomas
200920036 2009 00 1,160 580 -6.15 Appraisal Appeal - Holds a Salvaged Title
Holmes, George
200986823 2009 10 11,600 8,584 -31.37 Appraisal Appeal -- High Mileage
Holmes, George
200986824 2009 10 6,040 4,590 -15.08 Appraisal Appeal -- High Mileage
Hryharrow, John
200911853 2009 09 8,460 0 -93.71 Illegal Tax -Change County to Durham
Hu, Mei 200986952 2009 22 3,320 1,927 -25.20 Appraisal Appeal -Repair Estimate
Lapaglia, Michael
200921316 2009 22 12,960 10,368 -46.89 Appraisal Appeal --High Mileage
Lee, Jae Seong Illegal Tax -Military Leave & Earnings Statement Home of
200921396 2009 22 13,240 -269.51 Record is AK
Lee, Jae Seong Illegal Tax -Military Leave & Earnings Statement Home of
200987825 2009 22 1,810 -62.47 Record is (AK)
Leo and Pat Lawson 1998
Trust 200987862 2009 17 5,800 0 -74.70 Illegal Tax -Change County to Chatham
Li, Xia 200987906 2009 21 3,370 1,685 -32.24 Appraisal Appeal -Repair Estimate
Margolis, Ezra 200988230 2009 17 16,000 14,400 -20.61 Appraisal Appeal --High Mileage
Martin, Randall
200921796 2009 21 4,490 2,245 -42.96 Appraisal Appeal -- High Mileage
Nelson, Michael
200922482 2009 23 12,890 10,570 -38.69 Appraisal Appeal --High Mileage
Nolte, Steven 200989083 2009 00 11,160 9,460 -18.04 Appraisal Appeal -- High Mileage
Peoples, David
200914031 2009 22 10,940 0 -227.90 Ille al Tax -Chan a Coun to Wake
September 1st thru September 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
October 20, 2009
NAME 8~ BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Phelps, Linda 200922969 2009 00 19,840 17,580 -23.97 Appraisal Appeal -DMV Billing Error
Podolak, Steven
200914169
2009
00
9,870
7,791
-22.06
Appraisal Appeal -- High Mileage & Repair Estimate
Prebola, David 200923120 2009 23 9,030 7,405 -27.11 Appraisal Appeal -- High Mileage
Raj, Anurag 200914352 2009 21 4,440 4,195 -4.92 Appraisal Appeal -DMV Billing Error
Rashkis, Peter 200923247 2009 22 2,300 1,300 -18.09 Appraisal Appeal -- High Mileage & Repair Estimate
Renaker, Clara
200923326
2009
22
15,720
12,825
-52.37
Appraisal Appeal -High Mileage
Rhodes, April 200923355 2009 16 9,730 6,984 -29.41 Appraisal Appeal --High Mileage & Repair Estimate
Riley, Stephen 200923430 2009 23 8,090 6,472 -26.99 Appraisal Appeal --High Mileage
Roche, John David
200990062
2009
22
22,250
0
-432.51 Illegal Tax -Military Leave & Earnings Statement Home of
Record is FL
Roche, John David
200990063
2009
22
10,720
0
-223.93 Illegal Tax -Military Leave & Earnings Statement Home of
Record is FL
Rodgers, Esther Rachel
2008161047
2008
26
6,160
0
-98.27
Illegal Tax- County Changed to Alamance
Rusnak, Joseph
200990192
2009
26
20,910
0
-313.23
Illegal Tax -Change County to Alamance
Sabouh,Younes
200923692
2009
21
2,340
0
-74.79
Illegal Tax -Change County to Chatham
Satterwhite, Anthony
Maurice 2008111137
2008
21
9,660
0
-235.30 Illegal Tax- Military Leave & Earnings Statement Home of
Record is Texas
Shefte Susan 2008161367 2008 22 27,030 0 -537.09 Illegal Tax-County changed to Durham
Sigel, Barbara 200924080 2009 22 2,480 2,180 -5.42 Appraisal Appeal -- High Mileage & Repair Estimate
Stafford, Mark 200990785 2009 22 7,910 5,335 -46.58 Appraisal Appeal -- High Mileage
Taylor, Glenn 200924801 2009 23 4,800 2,400 -40.03 Appraisal Appeal - Holds a Totalloss Rebuilt Title
Taylor, Patricia Pollard
2008161877
2008
03
20,680
0
-231.32
Ille al Tax-Coun chan ed to Alamace
September 1st thru September 30th, 2009
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B)
BOCC REGISTERED MOTOR VEHICLE REPORT
October 20, 2009
NAME 8 BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Trevino, Duane
200925128
2009
03
23,450
17,353
-64.03
Appraisal Appeal -- High Mileage
Tullai, Fred Jr 200925181 2009 22 9,720 -205.84 Illegal Tax -Change County to Alamance
Tuttle, Julie Paige
2008162118
2008
22
15,550
-100.50
Clerical Error-Incorrect rate code
Vigna, Guillermo
200925358
2009
21
21,170
20,820
-6.69
Appraisal Appeal --High Mileage
Villabos, Jesus
200925360
2009
22
8,880
-190.63 Illegal Tax -Military Leave & Earnings Statement Home of
Record is (TX)
Vonhagen, Donald
200991624
2009
00
11,190
8,728
-26.12
Appraisal Appeal -- High Mileage
Vrana, Kim 200925382 2009 04 10,390 7,515 -38.03 Appraisal Appeal -- High Mileage
Wilber, Joseph
200992119
2009
22
5,850
2,925
-52.91
Appraisal Appeal - Holds a Salvaged Title
Woo, Tseng 200992353 2009 22 14,070 7,035 -127.26 Appraisal Appeal - Holds a Totalloss Rebuilt Title
Woods, Wesley
200925966
2009
23
10,250
-72.22
Clerical Error-Incorrect rate code
Worley, Nancy 200925986 2009 00 23,330 0 -247.53 Illegal Tax -Change County to Nash
Yoder, Monte 200992495
2009
22
4,320
0
-108.15 Illegal Tax -Military Leave & Earnings Statement Home of
Record is (FL)
Yoder, Monte 200992496
2009
22
375
0
-6.78 Illegal Tax -Military Leave & Earnings Statement Home of
Record is (FL)
Yoder, Monte 200992497
2009
22
7,530
0
-166.22 Illegal Tax -Military Leave & Earnings Statement Home of
Record is (FL)
-6861.58
September 1st thru September 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