The URL can be used to link to this page

Home My WebLink AboutAgenda - 11-17-2009 - 4cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 17, 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 81 requests for motor vehicle property tax releases or refunds. BACKGROUND: North Carolina General Statute (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 $11,384.45 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY2009-2010 is $32,854.73. RECOMMENDATION(S): The Manager recommends that the Board: • Accept the report reflecting the 81 motor vehicle property tax release/refunds requested in accordance with the NCGS; and • Approve of the attached refund resolution. NORTH CAROLINA ORANGE COUNTY RE s- ac~o~- v~,c~ 3 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 therefund 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 t~payer 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 COMIVIISSIONERS 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(B) BOCC REGISTERED MOTOR VEHICLE REPORT November 17, 2009 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME & BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Acker, George Norman III 200992657 2009 21 4,930 0 -110.65 Illegal Tax- County changed to Durham Beckman, Peter 200993263 2009 02 4,150 3,675 -5.26 Appraisal Appeal -High Mileage Bowdish, Christopher 200993590 2009 22 13,680 0 -240.72 Illegal Tax- County changed to Chatham Boyd, Nicholas 200993607 2009 22 9,850 7,971 -28.94 Appraisal Appeal -High Mileage & Repair Estimate Brookshire, Paul 200983859 2009 22 4,730 2,365 -42.78 Appraisal Appeal -High Mileage & Repair Estimate Bunch, William 200993851 2009 04 8,670 8,220 -5.06 Appraisal Appeal -High Mileage Byrnes, Brenden and Illegal Tax -Military Leave and Earnings Statement Home of Arpita 200993958 2009 22 42,060 21,030 -323.94 Record is AZ 1/2 off Value Co-owner is not military Caraganis, Rivers 200984181 2009 21 9,850 -116.12 Clerical Error -Incorrect Rate Code Choi, Eun 200984429 2009 22 5,640 4,885 -13.60 Appraisal Appeal -Repair Estimate Coleman, Patricia 200984580 2009 00 11,020 9,918 -105.23 Appraisal Appeal -High Mileage Cowan, David 200984713. 2009 00 9,870 8,620 -13.26 Appraisal Appeal -High Mileage Crews, Joseph Earl 200984782 2009 09 3,780 2,344 -15.15 Appraisal Appeal -High Mileage Currin, Holly 200984848 2009 22 14,800 12,728 -37.49 Appraisal Appeal -High Mileage Dutton, Mark Steven 200985281 2009 23 8,680 7,980 -11.68 Appraisal Appeal-High Mileage Econome, John Illegal Tax -Military Leave and Earnings Stiatement Home of 200995227 2009 22 12,190 0 -217.78 Record is NY Ellis, Steven 200985391 2009 09 16,670 14,670 -21.10 Appraisal Appeal -High Mileage Fisher, Gary 200995545 2009 22 15,700 13,816 -29.03 Appraisal Appeal -High Mileage Freedman, Stephen 200985763 2009 22 11,190 8,281 -52.62 Appraisal Appeal -High Mileage Gates, Warren 200995812 2009 23 370 -3.34 Clerical Error -Incorrect Rate Code Gates, Warren 200995813 2009 23 168,818 -978.00 Clerical Error -Incorrect Rate Code October 1st thru October 31st, 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 November 17, 2009 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Goldin, Tuval 2008106333 2008 22 5,920 0 -139.65 Illegal Tax- Military Disabled Veteran Greeson, John Rankin II 200986186 2009 00 10,550 8,018 -26.87 Appraisal Appeal -High Mileage Gregory, Shalia 200996106 2009 21 2,390 1,195 -19.54 Appraisal Appeal -Repair Estimate Heavlin, Lee Bernard 200986558 2009 21 15,710 14,750 -18.38 Appraisal Appeal-Adjusted by price paid Huebner, Manfred 200996830 2009 23 12,140 9,955 -32.30 Appraisal Appeal -High Mileage Jiang, Haixiang 200997039 2009 22 2,880 1,440 -22.17 Appraisal Appeal - Holds a Totalloss Rebuilt Title Kaufman, Miriam 2007142746 2007 09 2,760 0 -32.75 Illegal Tax- County Changed to Durham Kloetzer, David 200997460 2009 10 7,080 5,947 -10.12 Appraisal Appeal -High Mileage Kotzen, Matthew 200997504 2009 21 11,520 10,745 -12.68 Appraisal Appeal -High Mileage Kuligowski, Ronald 200987652 2009 22 29,930 28,209 -31.14 Appraisal Appeal -High Mileage & Repair Estimate Ladd, Robert 200987681 2009 21 12,470 9,727 -52.51 Appraisal Appeal -High Mileage Lauria -White, Carmella 200987766 2009 21 10,190 5,095 -97.53 Illegal Tax - Holds a Salvaged Title Laws, Carlton 200987778 2009 00 8,640 7,430 -12.84 Appraisal Appeal -High Mileage Illegal Tax -Military Leave and Earnings Statement Home of Lee, Jae 200997595 2009 22 17,740 0 -303.27 Record is AK LeGrow, Thomas 200987848 2009 07 12,200 9,172 -39.23 Appraisal Appeal -High Mileage & Repair Estimate Lloyd, Troy 200997876 2009 23 1,210 -16.94 Clerical Error -Incorrect Rate Code Logan, John Laxton Jr. 200988008 2009 22 17,430 14,930 -45.23 Appraisal Appeal -High Mileage Lopez, Cesar Alfredo 2008108535 2008 22 6,990 0 -146.45 Illegal Tax- Military Exempt Madigan, Timothy 200988146 2009 22 12,690 12,340 -4.70 Ap raisal Ap eal - Hi h Milea e October 1st th ru October 31st, 2009 cn Clerical Error 105-381(a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE REPORT Illegal Tax 105-381(a)(1)b. Appraisal Appeal 105-330.2(8) NOV@1'11tJ@C ~ 7~ 209 NAME & BILL NUMBER BILLING YEAR RATE CODE ORIGINAL VALUE ADJUSTED Levy VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Maillard, Jean 200988164 2009 22 17,410 17,110 -5.42 Appraisal Appeal -High Mileage _ Marber, Jared 200988220 2009 22 20,450 18,325 -38.45 Appraisal Appeal -High Mileage and Price Adjustment Mason, John 200988303 2009 04 12,070 10,380 -22.37 Appraisal Appeal -High Mileage McFarlane, William Doddridge III 2008120530 2008 22 10,970 0 -240.28 Illegal Tax- County changed to Durham Medlin, Thomas 200998445 2009 23 670 -13.79 Clerical Error -Incorrect Rate Code Michael, Steven Dermont 2008159824 2008 21 15,700 0 352.35 Illegal Tax- County changed to Dare Moussa, Lara 200998755 2009 23 10,620 8,708 -28.26 Appraisal Appeal -High Mileage NC United Methodist Camp Retreat 200988966 2009 03 4,750 0 -49.89 Illegal Tax- Exempt Nunnery, Casey 200989111 2009 26 11,230 8,310 -43.74 Appraisal Appeal- High Mileage Oh, Seong 200998995 2009 22 9,270 8,470 -12.32 Appraisal Appeal -High Mileage Owen, Andreas 200999076 2009 22 18,420 17,445 -15.03 Appraisal Appeal -High Mileage Page, Willie Glenn 200999098 2009 22 650 429 -3.40 Appraisal Appeal-High Mileage Parks, Julianna 20099913 2009 21 3,730 1,865 -35.70 Appraisal Appeal -Repair Estimate Parks, William 200999164 2009 22 17,210 14,285 -45.06 Appraisal Appeal -High Mileage Peterson, Lynda 200922953 2009 22 15,870 0 -3331.44 Illegal Tax- County changed to Chatham Plavumkal, Suneej 200989541 2009 22 7,440 6,213 -22.20 Appraisal Appeal -Repair Estimate Ranadive, Nilesh 200999661 2009 22 24,530 0 -407.86 Illegal Tax- County changed to Chatham Ranadive, Nilesh 200999662 2009 22 7,010 0 -137.99 Illegal Tax- County changed to Chatham Rin ,John 200989980 2009 21 14,910 11,928 -57.09 Appraisal Appeal - Hi h Milea e October 1st thru October 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 November 17, 2009 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Rogers, Nettie 200999987 2009 15 17,110 0 -153.75 Illegal Tax -County changed to Durham Smith, Charles 200990609 2009 10 6,400 5,753 -6.73 Appraisal Appeal -Repair Estimate Suen, Sam Chung-Sang 2009100887 2009 22 7,510 3,755 -57.84 Appraisal Appeal-Rebuilt Title Suen, Sam Chung-Sang 200990949 2009 22 8,970 4,485 -81.13 Appraisal Appeal-Rebuilt Title Tang, Kung Wen 2009100988 2009 22 21,990 0 -368.73 Illegal Tax- County changed to Wake Tausch, Michael ~ Illegal Tax- Military Leave and Earnings Statement Home of 2009101015 2009 21 21,170 0 -376.30 Record is TX Trenner, Lisa 2009101266 2009 00 14,750 13,275 -13.45 Appraisal Appeal -High Mileage Tullai, Twila 2009101308 2009 22 33,550 0 -546.81 Illegal Tax- County changed to Durham Wallace, Scott 2009101654 2009 22 5,690 2,845 -43.82 Appraisal Appeal -High Mileage & Repair Estimate Ward, Alfred 200991812 2009 21 178 160 -0.34 Illegal Tax - Holds a Salvaged Title Watson, William Paul 2009101798 2009 21 7,510 6,000 -24.71 Appraisal Appeal -High Mileage & Repair Estimate White, James Everett 200992073 2009 16 15,260 12,660 -27.85 Appraisal Appeal -High Mileage Williams, Shawn 2009102123 2009 03 27,140 22,798 -39.27 Appraisal Appeal -High Mileage Xu, Wen 200992466 2009 22 .27,140 22,798 -78.55 Appraisal Appeal -High Mileage Yim, James Heung Real 200791770 2007 21 18,640 0 -339.85 Illegal Tax-Canadian Military Exemption Yim, James Heung Real 200791771 2007 21 11,890 0 -224.02 Illegal Tax-Canadian Military Exemption Yim, James Heung Real 2008124245 2008 21 19,110 0 -395.82 Illegal Tax-Canadian Military Exemption Yim, James Heung Real 200892451 2008 21 17,040 0 -327.95 Illegal Tax-Canadian Military Exemption Yim, James Heung Real 200892452 2008 21 9,320 0 -188.43 Ille al Tax- Canadian Military Exemption October 1st thru October 31st, 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 November 17, 2009 NAME 8~ BILL NUMBER BILLING YEAR RATE CODE ORIGINAL VALUE ADJUSTED Levy VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Yim, James Heung Real 200992493 2009 21 14,280 0 -303.35 Illegal Tax-Canadian Military Exemption Yim, James Heung Real 200992494 2009 21 7,770 0 -178.74 Illegal Tax-Canadian Military Exemption Young, Cheri 200992512 2009 10 16,850 15,775 -11.18 Appraisal Appeal -High Mileage Zybin, Tatiana 2009102490 2009 23 17,410 17,285 -1.84 Appraisal Appeal -High Mileage -11384.45 October 1st thru October 31st, 2009 ~ Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 9 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