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HomeMy WebLinkAboutAgenda - 02-16-2010 - 4cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 16, 2010 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, Tax Administrator 919-245-2727 PURPOSE: To consider adoption of a refund resolution related to 44 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 $3,176.76 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY 2009-2010 is $43,558.46. 2 RECOMMENDATION(S): The Manager recommends that the Board: • Accept the report reflecting the 44 motor vehicle property tax release/refunds requested in accordance with the NCGS; and • Approve of the attached refund resolution. `RES-ao-©-c~t3 NORTH CAROLINA ORANGE COUNTY REFUND RESOLUTION {Approval) Whereas, North Carolina Genera! 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 unposed 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 3 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(6) BOCC REGISTERED MOTOR VEHICLE REPORT February 16, 2010 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME & BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Andrews, Addison 2009102726 2009 00 15,220 13,089 -19.42 Appraisal Appeal -High Mileage _;__ Benjamin G. Edwards Trading 2009115582 2009 22 14,470 0 -252.89 Illegal Tax -Change Coun tv Durham Boak, Jeffrey 2009103437 2009 22 4,856 3,802 -16.24 Appraisal Appeal -High Mileage & Damage ~~ __ ________ ___ Bryant, Alan 2009896 2009 00 2,540 0 -29.30 Illegal Tax -Change County to Wake _ __ _______ Bryant, Alan 2009897 2009 . ~ 00 6,270 0 -72.35 Illegal Tax -Change County to Wake i Buley, Bruce 2009116020 __ 2009 01 27,520 21,954 _ -51.10 Appraisal Appeal -Price Paid Campbell, Michael 200917930 2009 22 4,390 0 -115.19 Illegal Tax -Change County to Durham Chepulskyy, Roman 2009116462 2009 22 1,880 ~ 940 -14.47 j Appaaisal Appeal -Repair Estimate Clapp, Steven 2009104479 2009 21 1,000 500 -8.17 Appraisal Appeal -Repair Estimate Cox, Katherine 2009125546 2009 03 18,850 18,600 -2.26 Appraisal Appeal -High Mileage _ _ ___ Crutchfield, William 2009125623 2009 21 5,410 0 -118.50 IE{egal Tax -Change County to Chatham __ Debree, Daniel and Diana _ ____ ~ Illegal Tax - Military Leave and Earning Statement Home of 2009117207 2009 00 11,530 5,765 -52.55 Record is NJ 1/2 ofFvalue Co-owner is not Military exempt __ i ____ Elliott, Christopher _ _ 2009117588 2009 32 6,920 5,813 -17.85 Appraisal Appeal -High Mileage __ _ _ _ _ _ __ Folger Automotive LLC 2009117897 2009 22 15,410 0 -267.38 Illegal Tax -Change County to Mecklenburg _ _ _ _ __ Godfrey, Emory 2009118215 I 2009 03 4,790 4,490 -2.71 Appraisal Appeal -High Mileage & Damage ____ __________ Huang, Zhiging 2009118992 2009 21 5,350 3,063 -37.4'1 Appraisal Appeal -Repair Estimate Jenkins, Jonathan 2009119174 2009 E 22 ~ 14,010 11,208 -43.16 Appraisal Appeal -High Mileage ___ _ Lemaster, Michael __ _ ' 2009119826 2009 f 16 i 9,240 7,762 -13.62 Appraisal Appeal -High Mileage Long, Lunsford 2009119982 2009 22 24,420 I 23,520 -13.87 A sisal A peal - Hi h Milea e January 1st thru January 31st , 2010 .~ 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 February 16, 2010 BILLING RATE ORIGINAL ADJUSTED ~ FINANCIAL NAME & BILL NUMBER YEAR CODE VALUE Levy VALUE . IMPACT REASON FOR ADJUSTMENT ___ __ ~ _~_ - ~ Illegal Tax -Military Leave and Earning Statement Home of Lopez, Cesar 2009108413 2009 22 6,560 0 I -131.05 Record is TN Merritt, Michael 2009109010 2009 21 10,440 6,890 -58.07 Appraisal Appeal-High Mileage __________________.._.___..,__.___ Mostafa, Osman 2009109291 2009 21 6,010 4,386 -26.57 Appraisal Appeal -Price Paid Myles, EI'¢abeth 2009120813 2009. 03 5,920 2,960 -26.77 Appraisal Appeal -Repair Estimate Nichols, Barbara 2009120883 2009 ~ 08 ( 9,750 4,875 X4.61 Appraisal Appeal - Holds a Total Loss Title____ _____ __ ____ Obrien, Sheny 2009109604 2009 00 5,590 4,807 -7.14 Appraisal Appeal -High Mileage ___ _ Oliver, Harold , 2009121018 2009 23 17,700 ( 0 -271.61 I Ilegal Tax - DMV Error Rainbow Water Service Inc. 2009110314 2009 21 14,460 12,725 -28.39 Appraisal Appeal -High Mileage ______ ______.__^_______..__ ________ Roberson, Joann __ 2009121859 2009 00 13,420 11,810 -14.67 Appraisal Appeal -High Mileage _~ _________._. ___.__. _ ___ ____ Rousseau, Alisa __ __ __ 2009110781 2009 22 10,340 -75.91 Clerical Error -Incorrect Rate Code Russell, Elaine 2009122036 2009 22 8,280 0 -157.54 Illegal Tax -Change County to Durham __ __ Schuster, Michael _ _ 2009122202 2009 23 4,700 4,425 -4.06 Appraisal Appeal -High Mileage _______________ _ ____ Schuster, Michael __ 2009122203 2009 ! 23 I 8,390 7,365 -15.15 Appraisal Appeal -High Mileage __ __.__ .._._._... __._ _._..... __ ._ ..- 1299 Singh, Nalini 200911 2009 _ 22 10,650 i 8,946 ___ _ -26.25 Appraisal Appeal -High Mileage ,___ _ _______________ ___ Sterling, James ~ 200924466 2009 21 9,810 0 -229.99 Illegal Tax -Change County to Wake Stromain, David 2009122750 2009 OQ 8,590 7,216 ~ -14.58 Appraisal Appeal -High Mileage _ __ ___ _ _ _ ___ .__ _____.__.__. Summers, Anita ~ 2009122776 2009 22 1,550 0 -53.88 111egal Tax -Change County to Durham _ _ - --- ....---.._.._...... Wallace, Graham .....-T _. _ _..---- -.-.... -- -... Illegal Tax -Military Leave and Earning Statement Home of 2009112536 2009 00 19,610 D -187.71 Record is TX January 1st thru January 31st , 2010 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 February 16, 20'[0 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME 8~ BILL NUMBER YEAR CODE I VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT _____ Wallace, Graham 2009112537 __ __ Wallace, Graham ~ 2009112538 _ _ 2009 _ 2009 ~ 00 00 ~ 2,800 6,110 1 _ 0 _____ ~ 3,055 ` -26.80 ~ -29.24 illegal Tax -Military Leave and Earning Statement Home of Record is TX _ Illegal Tax -Military Leave and Earning Statement Home of Record is TX 1/2 off value Co-owner is not Military exempt __ Warrington, Asa 2009123485 2009 21 12,850 0 -240.20 Ille al Tax - Mi(ita Leave and Earnin Statement Home of 9 rY g Record is FL Wilson, Joan Brackett 2009123773 2009 03 1,290 645 -5.83 Appraisal Appeal - Molds a Rebuilt Title Wolf, Debra 2009123821 2009 22 21,350 21,183 -2.56 Appraisal Appeal -Price Paid Illegal Tax -Military Leave and Earning Statement Home of Yoder, Monte 2009123959 2009 22 4,010 0 I -9.1.77 ~~ Record is FL Illegal Tax -Military Leave and Earning Statement Home of Yoder, Mon#e 2009123960 2009 22 14;800 0 i -257.97 Record is FL -3176.76 SUM January 1st thru January 31st , 2010 rn 7 Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub covei7ng 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 soil! 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 seethe 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 Ftora ti7th NCI)Ar1V September 8, 2006