HomeMy WebLinkAboutAgenda - 03-16-2010 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 16, 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 48 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
$4,085.90 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2009-2010 is $47,664.36.
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 48 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
NORTH CAROLINA
~~S-ao~o-oar
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
NAME 8~ BILL NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Le VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Arab, Alexander
2009132309
2009
04
11,090
5,545
-62.36
A praisial A peal - Hi h Milea e
Arreolavargos, Alexandra.
2009124282
2009
22
15,100
14,950
-2.31
Appraisial Appeal - Hi h Milea e
Ber er, Bryan 2009124552 2009 21 15,920 0 -290.41 Ille al Tax -Chan a Coun to Onslow
Best, Sharon 2009132599 2009 21 15,120 12,398 -44.52 Appraisial Appeal - Hi h Milea e
Cabot, Lloyd 200984084 2009 21 3,620 -14.46 Clerical Error -Incorrect Rate
Campbell, John Alan
2006171190
2006
22
15,550
15,550
-119.13
Clerical Error -Incorrect Rate
Campbell, John Alan
2007155794
2007
22
14,260
0
-113.05
Clerical Error -Incorrect Rate
Campbell, John Alan
2008156208
2008
22
12,390
0
-111.45
Clerical Error -Incorrect Rate
Castle, Russell
2009133135
2009
10
1,130
565
-5.05
Appraisial A peal -Repair Estimate
Coltrane, Erin 2009133363 2009 22 16,610 0 -285.85 Ille al Tax -Chan a Coun to Durham
Cook, Pamela
2009125485
2009
11
11,340
0
-122.72
Ille al Tax -Chan a Coun to Durham
Cordes, Beverly
2009133413
2009
21
10,690
9,621
-17.48
A raisial Appeal - Hi h Milea e
Da ,Deborah 2009105025 2009 22 9,270 6,456 -45.84 Appraisial Appeal - Hi h Milea e
Driver, Mark 2009133785 2009 09 11,600 0 -106.48 Ille al Tax -Chan a Coun to Durham
Drobny, Gabriel
2009125962
2009
22
5,010
4,208
-12.35
A raisial Appeal - Hi h Milea e
Elderkin, Kim 2009133894 2009 21 5,800 4,408 -22.77 Appraisial A eal - Hi h Milea e
Ellis, Ray Fraser III
2009117598
2009
10
8,980
7,364
-14.45
Appraisial Appeal - Hi h Milea e
Fisk, Gerald 2009117849 2009 04 4,420 2,210 -24.85 Appraisial Appeal - Hi h Milea a and Repair Estimate
Grizzle, David
2009126969
2009
00
4,425
2,212
-20.18
Appraisial A peal -Condition
Gutmann, Harold
2009134620 2009 22 5,780 0 -119.03 Ille al Tax -Change Coun to Durham
Hagan, Richard
2009127050 2009 22 6,610 0 -131.81 Ille al Tax -Chan a Coun to Chatham
Harrison, Bettie
2009134800 2009 23 2,800 -27.36 Clerical Error -Incorrect Rate
Harrison, Bettie
2009134801 2009 23 300 -11.70 Clerical Error -Incorrect Rate
Harrison, Bettie
20091348799 2009 23 940 -15.33 Clerical Error -Incorrect Rate
Knutson, Ann 2009135633 2009 22 21,240 0 -357.19 Ille al Tax -Chan a Coun to Durham
Korley ,Kirk 2009135649 2009 01 -7,450 4,277 -29.12 Appraisial A eal - Hi h Milea a and Repair Estimate
Landrove, Michael
2009128232 2009 01 5,580 3,236 -21.52 Appraisial Appeal -High Milea e
Laughhunn, Sarah
2009128277 2009 22 14,080 0 -246.90 Ille al Tax -Chan a County to Durham
Illegal Tax -Military Leave and Earning Statement Home of
Lee, Jae 2009135785 2009 22 16,810 0 -288.94 Record (AK)
Lemaster, Michael
2009128355 2009 16 12,610 9,331 -30.22 A praisial A peal - Hi h Milea e
Leone, Richard
2009128366 2009 16 16,410 11,289 -47.20 Appraisial A eal - Hi h Milea a and Repair Estimate
Lofrese, Jolene
2009119966 2009 22 5,590 0 -120.41 Ille al Tax - Chan a Coun to Hoke
Lyu, Christopher
2009128554 2009 22 6,770 4,839 -29.75 A praisial Ap eal -Price Paid
McGurk, John
2009136254 2009 02 18,420 15,920 -27.66 Appraisial Appeal - Hi h Milea e
Pejsa, Thomas
2009129608 2009 09 7,280 6,480 -7.34 A raisial Appeal - Hi h Milea e
Powell, Lawrence
2009121501 2009 21 19,370 15,883 -57.04 A praisial Appeal - Hi h Milea e
Rowles, James
2009130250 2009 03 7,150 5,291 -16.82 Appraisial Appeal - Hi h Milea e
cn
Taylor, Priscilla
2009138186
2009
22
16,140
12,822
-51.11
Appraisial Appeal - Hi h Milea e
Walker Holdings Group
2009138580
2009
22
8,530
0
-161.40
Ille al Tax -Change County to Durham
Walker Holdings Group
2009138581
2009
22
8,530
0
-161.40
Ille al Tax -Chan a Coun to Durham
Walker Holdings Group
2009138582
2009
22
26,850
0
-443.60
Ille al Tax -Chan a County to Durham
Walters, Donald
2009131554
2009
07
17,400
15,660
-19.20
Appraisial Appeal - Hi h Milea e
Ward, Alfred Tilden Jr
2009131575
2009
21
3,310
2,722
-9.63
Appraisial Appeal -Repair Estimate
Waugh, Daniel
2009131624
2009
21
11,210
10,935
-4.50
Appraisial Appeal - Hi h Mileage
Whitfield., Robert
2009131758
2009
22
7,270
6,570
-10.79
Appraisial Appeal - Hi h Milea e
Yan ,Yong 2009132029 2009 22 7,510 3,755 -57.84 Ap raisial Ap eal -Repair Estimate
Yoder, Monte 2009139006
2009
22
6,510
0
-130.28 Illegal Tax -Military Leave and Earning Statement Home of
Record (FL)
Young, James Edward
2009123976
2009
22
8,170
7,190
-15.10
A praisial Appeal - Hi h Milea e
TOTAL -4085.90
rn
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