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Home My WebLink AboutAgenda - 01-21-2010 - 4cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 21, 2010 Action Agenda Item No. ~{-- ~ SUBJECT: Motor Vehicle Property Tax Release/Refunds DEPARTMENT: RevenuelTax 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 27 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 $2,900.36 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY2009-2010 is $40,381.70. 2 RECOMMENDATION(S): The Manager recommends that the Board: • Accept the report reflecting the 27 motor vehicle property tax release/refunds requested in accordance with the NCGS; and Approve of the attached refund resolution. NORTH CAROLINA ~ ~ ~_ ~ ~ 1 O - ~1' 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 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(6) BOCC REGISTERED MOTOR VEHICLE REPORT January 21, 2010 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME >~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Berger, Elliott 2009103226 2009 21 20,420 17,153 -53.44 Appraisal Appeal -High Mileage Boy Scout Troop 451 2009103527 2009 03 990 -8.95 Illegal Tax -Tax Exempt Status Busch, Wolfgang 2009103921 2009 07 4,720 4,154 -6.25 Appraisal Appeal -High Mileage Christian, Charles 2009104448 2009 21 35,310 0 -607.60 Illegal Tax -County Changed to Moore Comaniciu, Adrian 2009104621 2009 23 3,620 3,470 -2.22 Appraisal Appeal -High Mileage Comaniciu, Adrian 2009104622 2009 23 5,270 4,624 -9.54 Appraisal Appeal -Repair Estimate Gerdau, Gregg 2009106087 2009 22 6,426 6,226 -3.09 Appraisal Appeal -Repair Estimate Hogue, Cyrus 2009106936 2009 23 1,937 295 -24.27 Appraisal Appeal -Price Paid Holmes, George 2009106978 2009 10 11,600 8,584 -26.96 Appraisal Appeal -High Mileage Hord, Loren Cote Illegal Tax -Military Leave and Earning Statement Home of 200911818 2009 23 13,170 0 -245.61 Record is MI Ingram, Amber Michell 2009107237 2009 22 15,680 10,950 -72.86 Appraisal Appeal -Price Paid Israel, Bette 2009107267 2009 22 25,450 0 -422.03 Illegal Tax -County Changed to Durham Jowell, Paul Simon 2009107526 2009 21 1,370 0 -52.40 Illegal Tax -County Changed to Durham Kurt, Patricia 2009107951 2009 22 23,760 23,260 -7.70 Appraisal Appeal -High Mileage Marcus, Melinda 200998133 2009 10 3,740 3,140 -0.73 Appraisal Appeal -Damage & High Mileage Mckissick, Jametta 2009108917 2009 23 7,910 0 -126.91 Illegal Tax -County Changed to Chatham Mckissick, Jametta 2009108918 2009 23 7,910 0 -126.91 Illegal Tax -County Changed to Chatham Mears, Dwight Steven Illegal Tax -Military Leave and Earning Statement Home of 2009108961 2009 22 6,510 0 -130.28 Record is OR December 1st thru December 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 January 21, 2010 NAME 8. BILL NUMBER BILLING YEAR RATE CODE ORIGINAL -VALUE ADJUSTED Levy VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Morales, Romain Marcus 2009109232 2009 04 8,280 7,305 -10.98 Appraisal Appeal -High Mileage Pineda, Argelia 200999404 2009 23 3,890 1,945 -32.44 Appraisal Appeal -High Mileage Rodriguez, Finch 2009110685 Rollins, Patricia 2009110725 2009 2009 09 22 8,910 24,399 7,341 22,514 -16.55 -29.03 Appraisal Appeal -Damage & High Mileage Appraisal Appeal -Repair Estimate Rooks, Elizabeth 2009110730 2009 21 11,620 9,296 -38.02 Appraisal Appeal -High Mileage Sproul, Mark 2009111560 2009 03 11,720 10,548 -10.61 Appraisal Appeal -High Mileage Walker Holdings Group 2009112501 2009 22 17,740 0 -340.92 Illegal Tax -County Changed to Durham Walker, Holdings Group 2009112500 2009 22 17,390 0 -334.59 Illegal Tax -County Changed to Durham Watson, Melinda Wilson 2009101796 2009 16 16,480 0 -159.47 Illegal Tax -County Changed to Alamance -2900.36 December 1st thru December 31st, 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 6 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