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Home My WebLink AboutAgenda - 06-15-2010 - 4d 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: June 15, 2010 Action Agenda^ � Item No. � SUBJECT: Motor Vehicle Property Tax Release/Refunds DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Resolution Jo Roberson, Tax Administrator Release/Refund Data Spreadsheet 919-245-2727 Reason for Adjustment Summary PURPOSE: To consider adoption of a refund resolution related to 28 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; i, (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 $1,180.16 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY 2009-2010 is $54,688.53. � 2 RECOMMENDATION(S): The Manager recommends that the Board: • Accept the report reflecting the 28 motor vehicle property tax release/refunds requested in accordance with the NCGS; and • Approve of the attached refund resolution. I 3 NORTH CAROLINA �E S — �Q �� — Q S O ORANGE COUNTY REFUND RESOLUTION(Approval) Whereas,North Carolina General Statutes 105-381 and/or 330.2(B)allows for the refund of ta�ces 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 T�Refunds has been ta�ced;and Whereas,as to each of the properties listed in the Request for Property Tax Refunds,the t.�cpayer 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 Properiy Tax Refunds. NOW,THEREFORE,TT 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. WI'TNESS 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) BOCC REGISTERED MOTOR VEHICLE REPORT Illegal Tax 105-381(a)(1)b. Appraisal Appeal 105-330.2(B) .�UNE ��J� Z0�� BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME& BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Alexander, Lisa Garrett 2008124418 2008 00 10,530 0 -128.22 Illegal Tax-Change of County Mecklenburg Babcock Nancy Tetterton 2009146716 2009 21 10,910 9,601 -21.41 Appraisal Appeal- High Mileage Berrys Wrecker Service 2009154501 2009 15 95,930 79,750 -145.39 Appraisal Appeal - Purchase Price Bredesen, Eric 2009147167 2009 22 8,440 6,414 -31.21 Appraisal Appeal - High Mileage Bruckenstein, David 2009154815 2009 22 3,130 1,565 -24.11 Appraisal Appeal - Repair Estimate Cox, Millard Earl 2009147914 2009 00 8,710 6,910 -16.41 Appraisal Appeal- High Mileage Cui, Yuxia 2009147990 2009 22 6,980 6,130 -13.09 Appraisal Appeal-High Mileage Garcia, Elsa Huerta 2009148780 2009 22 5,010 4,760 -3.86 Appraisal Appeal - High Mileage Gifford, Allen 2009148868 2009 11 10,000 8,400 -17.31 Appraisal Appeal- High Mileage Grossman Erin Michelle 2009149019 2009 21 15,700 12,560 -60.11 Appraisal Appeal- High Mileage Hagy, Judith 2009156647 2009 22 12,960 11,405 -23.95 Appraisal Appeal-High Mileage Howard, Wallace Joseph 2009157116 2009 00 18,930 18,330 -5.47 Appraisal Appeal - High Mileage Howard-Watkins, Demetria 2009149566 2009 22 8,460 5,584 -44.31 Appraisal Appeal - High Mileage Jones, Tiffany Wilson 2009127875 2009 16 23,930 0 -234.87 Illegal Tax-Change County to Alamance Laster, Keisha Turrentine 200721726 2007 15 11,720 0 -142.51 Illegal Tax-Military Latta's Egg Ranch Inc 2009157744 2009 00 63,740 57,015 -61.03 Appraisal Appeal - Purchase Price Laws Carlton Anthony 2009150287 2009 00 4,500 1,000 -31.90 Appraisal Appeal - Body Damage Livingston, Jamie Bruce 2009157900 2009 15 4,090 0 -36.75 Illegal Tax-Chan e County to Durham May 1 thru May 31, 2010 ,�, Clerical Error 105-381(a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE REPORT Illegal Tax 105-381(a)(1)b. Appraisal Appeai 105-330.2(B) J U N E 15, 2010 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME& BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Mauk, Mandee Michelle -- 2009158188 2009 11 950 0 -10.28 Illegal Tax-Change County to Durham Ogedengbe, Olanrewaju 2009158949 2009 21 3,700 2,960 -12.10 Appraisal Appeal- High Mileage Park, Hyung Geun 2009151586 2009 22 10,110 8,695 -21.80 Appraisal Appeal - High Mileage Pillai Alisa Bette 2009151783 2009 22 4,300 3,096 -18.55 Appraisal Appeal - High Mileage Potter, Joshua Laurence 2009159326 2009 03 10,350 7,866 -22.47 Appraisal Appeal- High Mileage Sapp, Elizabeth Blackwell 2009159850 2009 22 7,820 7,620 -3.09 Appraisal Appeal- High Mileage T H Bradley Grading & Septic 2009160441 2009 16 1,000 0 -9.22 Iliegal Tax-Change County to Alamance Teague, Jeffery 2009160505 2009 21 8,930 7,501 -23.37 Appraisal Appeal- High Mileage Vondrachek, Karyn Lynn 2009160854 2009 22 18,290 17,990 -4.62 Appraisal Appeal - High Mileage Wen, Tianjian 2009161091 2009 21 1,560 780 -12.75 Appraisal Appeal-Total Loss Title TOTAL -1180.16 , – — I May 1 thru May 31, 2010 v, 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 Caxolina roads. Custom Built: When the customer has built this vehicle himself or hersel£ 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 wiffi NCDMV September 8,2006