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Home My WebLink AboutAgenda - 04-20-2010 - 4cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: April 20, 2010 Action Agen_da~ Item No. ~~ff---- C SUBJECT: Motor Vehicle Propert Tax Release/Refunds DEPARTMENT: Tax Administration 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 38 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 $3,186.96 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY 2009-2010 is $50,831.32. 2 RECOMMENDATION(S): The Manager recommends that the Board: • Accept the report reflecting the 38 motor, vehicle property tax release/refunds requested in accordance with the NCGS; and • Approve of the attached refund resolution. DES- ~~ (O- d3 f NORTH CAROLINA ORANGE COUNTY REFUND RESOLUTION (Approval} Whereas, North Carolina General Stahttes 105-381 and/or 330.2(B) allows far the refund of taxes when the Board of County Comn>issioners determines that a taxpayer applying for the refund has a va}id defense to the tax imposed; and Whereas, the properties listed in each of the attached "Request for Property Tax Refunds" has been taxed; and ~~'hereas, as to each of the properties listed in the Request for Property Tax Refunds, the taxpayer has timely applie,~ 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 Refinids. NO~V, 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, Domia~aker, Clerk to the Board of Conurussioriers for the County of Orange, North Carolina, DO HEREBY C~iZTIFY that the foregoing has been carefully copied from the recorded tniiutes of the Board of Comnu~sioners 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 desci7bed in said proceedings. WITNESS my hand and the corporate seal of said County, this day of , .. 3 CLerk to the Board of Conmussioners 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 April 20, 2010 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Allen, Gerald Grant Jr 2009132228 2009 26 17;280 14,170 -41.30 Appraisal Appeal -High Mileage Almekinders, Sally 2009139172 2009 22 7,630 0 -147.53 Illegal Tax -Change County to Durham Althouse, Daniel 2009139187 2009 21 6,960 4,594 -38.70 Appraisal Appeal -High Mileage Avent, Robert 2009139291 2009 21 15,120 11,491 -55.91 Appraisal Appeal -High Mileage .Ball, Theodore 2009139377 2009 03 4,830 3,574 -11.37 Appraisal Appeal -High Mileage Blanchfield, William 200917446 2009 16 1,270 0 -14.83 Illegal Tax -Change County to Alamance Brooks, Ronald Lamar 2009829 ~ 2009 22 13,610 0 -291.39 Illegal Tax -Military Exempt Home of Record (MD) Bunnage, Richard 2009124947 2009 22 12,200 9,998 -33.92 Appraisal Appeal -Price Paid Caplan, Ellisha 2009140021 2009 04 14,300 14,000 -3.38 Appraisal Appeal -High Mileage Caplan, Nigel 2009133042 2009 04 3,460 2,810 -7.31 Appraisal Appeal -High Mileage Chamberlin, Theresa 2009140149 2009 00 37,610 33,097 -41.14 Appraisal Appeal -High Mileage Coltman, Mitchell 2009140356 2009 22 8,760 7,358 -21.60 Appraisal Appeal -High Mileage Conteh, Patrick Michael 2009140379 2009 26 5,930 -78.75 Illegal Tax -Change County to Alamance Elworth, Chelsea 2009126157 2009 21 6,990 4,523 -40.36 Appraisal Appeal -High Mileage & Damage Fitzgerald, Earl 2009134108 2009 09 1,180 0 -10.83 Illegal Tax -Change County to Chatham Goldin, luval 2009118237 2009 22 5,290 -116.17 Illegal Tax -Military Disable Vet Honda Lease Trust 2009118898 2009 21 45,760 33,950 -193.19 Appraisal Appeal -incorrect value at billing Horton, Wayne 2009127537 2009 22 13,430 11,281 -33.11 Appraisal Appeal -High Mileage March 1st thru March 31st, 2010 ~ Clerical Error 105-381(a)(1)a.(INCORRECT RATE) I I legal Tax 105-381(a)(1)b. Appraisal Appeal 105-330.2(6) BOCC REGISTERED MOTOR VEHICLE REPORT April 20, 2010 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME >3< BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Hyundai Lease Titling Trust 2009142142 2009 22 30,880 -578.61 Illegal Tax -Change County to Durham Johnson, Ronald 2009135395 2009 00 600 -5.47 Illegal Tax -Change County to Nash Langford, Russell 2009135716 2009 26 17,680 -234.79 Illegal Tax -Change County to Hoke Lin, Cheong Kow 2009142918 2009 21 2,320 2,220 -1.64 Appraisal Appeal -High Mileage Lovinggood, Ray 2009143041 2009 21 10,990 9,671 -21.58 Appraisal Appeal -High Mileage Morgan, Douglas 2009129100 2009 22 4,630 2,605 -31.19 Appraisal Appeal -High Mileage & Damage Pavao, Leonel 2009136957 2009 22 3,480 0 -83.61 Illegal Tax -Double Billed Poteat, Lafayette 2009144280 2009 16 13,380 0 -123.31 Illegal Tax -Change County to Person Raptis, Spiro 200923244 2009 22 2,090 0 -70.86 Illegal Tax -Change County to Durham Snyder, Jill Joan 200990686 2009 22 950 -48.44 Illegal Tax -Change County to Buncombe Sprinkle, Mitchell 2009137959 2009 23 8,940 6,973 -29.08 Appraisal Appeal -High Mileage Stinchcombe, Thomas 2009130859 2009 10 13,940 3,640 -2.68 Appraisal Appeal -High Mileage Sumner, Meredydd 2009145355 2009 26 7,280 5,455 -24.24 Appraisal Appeal -High Mileage Thomas, Michael 2009138242. 2009 21 3,250 -3.10 Clerical Error -Incorrect Rate Code UNC Chapel Hill Bolowich,Elmar 2009145712 2009 22 24,940 12,470 -192.08 Illegal Tax - 1/2 off Value Co Owner not Tax Exempt White, Katherine 2009138753 209 00 7,510 7,135 3.42 Appraisal Appeal -High Mileage Wilbon, April 2009138785 2009 22 11,800 -211.76 Illegal Tax -Change County to Wake Williams, Paula 2009138838 2009 01 10,120 9,495 -5.73 Appraisal Appeal -High Milea e March 1st thru March 31st, 2010 ~„ 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 April 20, 2010 NAME ~ BILL NUMBER BILLING YEAR RATE CODE ORIGINAL VALUE ADJUSTED Levy VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Yoder, Monte 2009146390 2009 22 4,470 0 -98.85 Illegal Tax -Military Exempt Home of Record (FL) Yoder, Monte 2009146391 2009 22 13,800 0 -242.57 Illegal Tax -Military Exempt Home of Record (FL) TOTAL -3186.96 March 1st thru March 31st, 2010 ~ 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 pub}ieations. 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 2002-2047). • 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 their the rebuilt status is then removed (salvaged status remains}. i; Note: F~uanee companies will not finance a salvaged vehicle. .,r; c. 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/Re;~OUilt: Whatever the repairs were to make the vehicle road worthy after a Total Loss sta~ts has been given. Vehicle must be 5 years old or alder. Vehicle status then remains ~s salvaged or rebuilt. Certificate of~lteconstruction: 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 bestruction: NC DMV will not register this type of vehicle. It is not fit for North Carolina roads. :e Custom Bttilt': 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}`~'ratne 2) Transmission 3) Engine. Then an indetrinity bond must be issued. An indemnity band must also be issued when the vehicle does not have a title at all. :~ rl t;, Per Flora wish NCDMV September 8, 2006 1 7