HomeMy WebLinkAboutAgenda - 12-15-2009 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 15, 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 33 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
$4,626.61 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY2009-2010 is $37,481.34.
2
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 33 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
~~S-o~~~ 1~~~ 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 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 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
COIVIlVIISSIONERS 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)
Ilegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
December 15, 2009
NAME 8~ BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Austin, Sally 2009102872 2009 22 20,430 0 -344.70 Illegal Tax -County changed to Durham
Black, Sylvia 200993459 2009 22 8,580 7,550 -15.87 Appraisal Appeal -High Mileage
Buarotti, Paul 200993820 2009 11 10,910 8,946 -21.25 Appraisal Appeal -High Mileage
Cate, Margaret
200994151
2009
22
11,220
10,323
-13.82
Appraisal Appeal -Repair Estimate
Chhay, Tcheu 20099790 2009 22 25,950 0 -529.95 Illegal Tax-County changed to Durham
Cooper, Thomas
2009104683
2009
03
10,470
7,125
-30.26
Appraisal Appeal -High Mileage
Dostert, James
2009105260
2009
22
18,540
0
-315.59
Illegal Tax-County changed to Durham
Evans, Carolyn
2009105529
2009
15
30,570
0
-274.70
Illegal Tax -County changed to Durham
Gates, Warren
2009106027
2009
23
13,420
-86.95
Clerical Error -Incorrect Rate Code
Gwinn, Jeremy
2009106411
2009
21
14,860
0
-273.08
Illegal Tax -Military Exempt Home of Record (WA)
Howerton, Barbara
200996806
2009
03
10,080
8,064
-18.24
Appraisal Appeal -High Mileage
Hynus, William
2009107221
2009
22
18,390
-69.07
Clerical Error -Incorrect Rate Code
Irani, Ferzin 2009107243 2009 22 5,990 4,552 -22.15 Appraisal Appeal -High Mileage
Keshen, Eve 2009107703 2009 22 4,930 2,723 -34.00 Appraisal Appeal -Repair Estimate
Kitner, Bradley
2009107794
2009
17
8,540
7,140
-15.35
Appraisal Appeal -High Mileage
Lee St. Construction,
200887829
2008
22
10,350
0
-217.81
Illegal Tax-County changed to Alamance
Lee, Shoou-Yih Daniel
200997717
2009
21
20,950
18,017
-47.98
Appraisal Appeal -High Mileage
McLaughlin, Stephen
200998397
2009
00
2,669
1,255
-12.89
Appraisal Appeal -Price Paid
Melendez, Lenny
200998465
2009
21
12,830
0
-239.87
Ille al Tax - Milita Exempt Home of Record (NY)
November 1st thru November 30th, 2009 -P
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
December 15, 2009
NAME 8~ BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Mills, Katherine
2009109125
2009
23
8,290
8,090
-2.96
Appraisal Appeal -High Mileage
Piedmont Metro Service
Co. 2007109750
2007
22
11,200
0
-248.05
Illegal Tax- County changed to Durham
Piedmont Metro Service
Co. 2008121562
2008
22
9,400
0
-209.97
Illegal Tax-County changed to Durham
Piedmont Metro Service
Co. 2008152999
2008
22
6,180
0
-141.59
Illegal Tax-County changed to Durham
Rose, Jeffrey 200900020 2009 00 6,910 0 -62.99 Illegal Tax -County changed to Durham
Ross, Timothy 200914793 2009 10 17,570 0 -194.63 Illegal Tax -County changed to Durham
Rysell, Dennis
2009100118
2009
16
8,670
7,895
-7.14
Appraisal Appeal -High Mileage
Sleboda, Robert
2009111338
2009
04
10,490
7,763
-30.68
Appraisal Appeal -High Mileage
Tausch, Michael
2009111877
2009
21
8,640
0
-171.33
Illegal Tax -Military Exempt Home of Record (TX)
Valencia, Christopher
2009101397
2009
21
16,980
0
-355.04
Illegal Tax -Military Exempt Home of Record (OR)
Wilke, Nathan Paul
2009112906
2009
21
34,340
30,906
-56.17
Appraisal Appeal-High Mileage
Wistner, Stephen
200992317
2009
02
7,220
0
-97.65
Illegal Tax -Military Exempt
Woods, Wesley Darius
2009113146
2009
23
17,440
-108.78
Clerical Error -Incorrect Rate Code
Wu, Chin 2009113180 2009 22 17,410 0 -356.10 Illegal Tax - DMV Error
-4626.61
November 1st thru November 30th, 2009 ~ ~
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 6
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