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Home My WebLink AboutAgenda - 11-04-2010 - 4c 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: November 4, 2010 Action Agenda Item No. �{- �G SUBJECT: Motor Vehicle Property Tax Release/Refunds DEPARTMENT: Revenue/Tax Collector 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; (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 $1,883.26 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY 2010-2011 is $19,125.44. 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. �E � � a� � o - O8o 3 NORTH CAROLINA ORANGE COUNTY REFLTND 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 t�payer 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 t�cpayer has timely applied in writing for a refund of the ta�c 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 properiy ta�c 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 recarded 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) November 4th� 2�� BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME&BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Abrams, Hillel Joseph 201082753 2010 22 7,820 7,038 -12.04 Appraisal Appeal- High Mileage Adams, Ronald Lewis 201082768 2010 22 7,560 4,641 -44.96 Appraisal Appeal-High Mileage & Damage Baker, Michael Hastings 201083068 2010 15 18,480 14,600 -34.86 Appraisal Appeal-Price Paid Clarke, Janet 201084182 2010 26 11,340 11,040 -3.99 Appraisal Appeal-High Mileage Dutton, Mark Steven 201084990 2010 23 2,797 2,397 -5.91 Appraisal APPeaI-Repair Estimate Greeson, John Rankin II 201076767 2010 00 20,350 18,112 -20.40 Appraisal Appeal-High Mileage Izurieta, Maria 20103473 2010 21 6,030 0 -134.32 Illegal Tax-Change County to Wake Li, Jun 201078315 2010 22 29,780 24,032 -88.54 Appraisal Appeal-Price Paid Logan, John Laxton Jr 201087550 2010 22 14,450 9,248 -80.12 Ap raisal Appeal- High Mileage October 1 st, 2010 thru October 15th, 2010 ,p Clerical Error 105-381(a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE REPORT Iliegal Tax 105-381(a)(1)b. AppraisalAppeal 105-330.2(B) NOV@t11b@P 4tll� 2��0 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME 8� BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Peterson, Charles 2009109993 2009 22 4,480 0 -45.64 Illegal Tax-Change County to Durham Peterson, Charles 20105711 2010 22 9,280 0 -182.23 Illegal Tax-Change County to Durham Rhodes, April Christina 201080154 2010 16 7,510 5,708 -16.62 Appraisal Appeal-High Mileage & Damage Spell, Oscar Glenn III 201090152 2010 10 16,720 13,618 -27.73 Appraisal Appeal- Price Raid Starling, Kevin Patrick 201090216 2010 22 15,410 0 -267.38 Illegal Tax-Change County to Durham Stone, Stephen Wayne 201090310 2010 22 9,440 8,593 -13.04 Appraisal Appeal-High Mileage& Damage , Thompson, Steven Miller 201081641 2010 22 10,080 9,580 -7.70 Appraisal Appeal-High Mileage Thompson, Steven Miller 201081642 2010 22 4,630 3,704 -14.26 Appraisal Appeal- High Mileage Torain, Maynard 201090707 2010 15 4,700 4,325 -3.37 Appraisal Appeal-High Mileage October 1st, 2010 thru October 15th, 2010 v, 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) November 4th� 2�� BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME&BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Ward, Hannah Louise 201091194 2010 22 15,370 0 -266.76 Illegal Tax-Change County to Alleghany Lopez-Martinez, Miguel Antonio 201078431 2010 15 11,820 5,910 -53.11 Appraisal Appeal-Total Loss Title Giilis, Joel Kent 201085671 2010 9 6,740 0 -61.87 Illegal Tax-Change County to Durham Gallegoa-Romo, Saul 20102469 2010 22 1,280 0 -60.99 Illegal Tax-Change County to Chatham Strayhorn, Michael 20109032Z 2010 23 11,360 10,235 -16.62 Appraisal Appeal- High Mileage Tart, Andrea 20107263 2010 15 17,820 0 -170.64 Illegal Tax-Change County to Durham Yoder, Monte Lee 201091840 2010 22 5,840 0 -119.96 Illegal Tax-Military Exempt Home of Record (FL) Zhang, Ding 201091911 2010 23 8,940 7,688 -18.51 Appraisal Appeal-High Mileage Doyle, Brian 2009133772 2009 00 10,610 0 -105.91 Illegal Tax-Military Exempt Home of Record (NY) Coleman, Patricia McQueen 201084272 2010 23 7,170 6,170 -5.78 Appraisal Appeal-Hi h Milea e October 1 st, 2010 thru October 15th, 2010 � 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) November 4th� 20�0 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME& BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Total -1883.26 October 1 st, 2010 thru October 15th, 2010 � Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 8 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 t�es. 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 sta.tus 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