HomeMy WebLinkAboutAgenda - 10-19-2010 - 4c 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 19, 2010
Action Agenda
Item No. 4— C
SUBJECT: Motor Vehicle Property Tax Release/Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (YIN) 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 36 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
$5,069.15 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2010 - 2011 is $17,242.18.
2
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 36 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
RES - 0)010- 0-79 3
NORTH CAROLINA
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 tmcpayer
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) BOCC REGISTERED MOTOR VEHICLE REPORT
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B) October 19, 2010
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME&BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Barritt, Millie 201083150 2010 03 10,610 0 -166.81 Illegal Tax-Change County to Durham
Brooks, Ronald Lamar Illegal Tax-Military Exempt Leave and Earning Statement
2010809 2010 22 10,480 0 -199.50 home of record is MD
Carpenter, Mani Leigh
201083917 2010 21 5,350 2,675 -43.75 Appraisal Appeal-Holds a Total loss Rebuilt Title
Chianese, Catherine
Jaynes 201075147 2010 10 14,100 10,998 -27.73 Appraisal Appeal- High Mileage
Cowan, Laura Beth
201075441 2010 22 14,750 13,537 -18.69 Appraisal Appeal-Purchase Price
Davenport, Helene
201084645 2010 10 3,120 1,560 -13.94 Appraisal Appeal-Holds a Total loss Rebuilt Title
Dutton, Mark Steven
201084991 2010 23 6,760 6,460 -4.43 Appraisal Appeal-Repair Estimate
Eastside Baptist Church
201085007 2010 03 21,530 0 -194.76 Illegal Tax- Exempt
Edwards,Andrew Dylan
201085030 2010 26 15,800 -66.90 Clerical Error-Incorrect Rate Code
Elms, Sherri 201085107 2010 23 14,940 11952 -44.17 Appraisal Appeal- High Mileage
Felts, George Randalph
201076218 2010 21 26,460 0 -462.84 Illegal Tax- NCDMV Error, Erroneously Issued
Illegal fax-Military Spouse Tax Relief---Leave and Earning
Fesel, Kelly Eli 201085292 2010 22 7,120 0 -139.67 Statement home of record is PA
Illegal Tax-Military Spouse Tax Relief--- Leave and Earning
Fesel, Kelly Eli 201085293 2010 22 1,320 0 -50.34 Statement home of record is PA
Forbes, Sharon Lynette
201076327 2010 23 20,120 17,303 -41.63 Appraisal Appeal- High Mileage
Hermida, Carla Michele
201086235 2010 22 14,920 0 -259.82 Illegal Tax-Change County to Durham
Hu, Mei 201086536 2010 22 2,830 1,415 -21.79 Appraisal Appeal-Repair Estimate
Kehren, Jessica Ann Illegal Tax-Military Exempt Leave and Earning Statement
201012029 2010 22 16,340 0 -281.70 home of record is MN
Kehren, Jessica Ann Illegal Tax-Military Exempt Leave and Earning Statement
201086969 2010 22 14,860 0 -258.91 home of record is MN
Leone, Suzanne Margaret
201078286 2010 16 9,830 7667 -19.94 Appraisal Appeal- High Mileage
I
September 1st thru September 30, 2010 -,
Clerical Error 1(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b. BOCC REGISTERED MOTOR VEHICLE REPORT
-381(
Appraisal Appeal 105-330.2(B) October 19, 2010
BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NAME&BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Little, Vernon Joseph
201087506 2010 00 8,600 7,052 -14.11 Appraisal Appeal- High Mileage
Marks, Carl Wayne
201078611 2010 16 7,020 3710 -30.5 Appraisal Appeal-High Mileage& Repair Estimate
Mensah, Andrews
201078950 2010 21 8,200 7,750 -7.36 Appraisal Appeal-High Mileage
Miller, Damon Scott Illegal Tax-Military Exempt Leave and Earning Statement
201088153 2010 22 36,470 0 -591.78 home of record is IN
Mullins-Wysocki, Sarah
201088382 2010 22 11,730 0 -210.69 Illegal Tax-Change County to Wake
Padilla, John James
201088681 2010 22 5,120 2,560 -39.42 Appraisal Appeal- Holds a Total loss Rebuilt Title
Parker, Jay 201088723 2010 22 7,050 5,181 -28.79 Appraisal Appeal-High Mileage& Damage
Rauen, Sheila Mollie Illegal Tax-Military Spouse Tax Relief--- Leave and Earning
201014070 2010 16 32,325 0 -312.81 Statement home of record is VA
Renaker, Clara Castro
201080128 2010 22 11,760 9,785 -30.43 Appraisal Appeal-High Mileage
Tausch, Michael David Illegal Tax-Military Exempt Leave and Earning Statement
201090475 2010 21 14,750 0 -271.29 home of record is TX
Thompson-Rockett,
Angela 201090630 2010 00 4,730 4,130 -5.47 Appraisal Appeal-Repair Estimate
Wagger, Michael Gary
201015811 2010 15 17,750 17,600 -1.35 Appraisal Appeal- High Mileage
Weber, Adam Craig
201091322 2010 22 16,930 0 -290.79 Illegal Tax-Change County to Chatham
Wilkins, Wayne Rocco
201082391 2010 3 19,280 16,300 -26.96 Appraisal Appeal-Purchase Price
Winter-Vann, Ann Marie
201091662 2010 22 18,340 0 -312.51 Illegal Tax-Change County to Durham
Yim, James Heung Real
201091837 2010 21 11,720 0 -221.72 Illegal Tax-Canadian Military Exempt NATO Visa
Yim, James Heung Real
201091838 2010 21 19,920 0 -355.85 Illegal Tax-Canadian Military Exempt NATO Visa
TOTAL -5069.15
September 1 st thru September 30, 2010 cn
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub g
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