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HomeMy WebLinkAboutAgenda - 12-06-2010 - 4cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 6, 2010 Action Agenda Item No. ~=~ SUBJECT: Motor Vehicle Property 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 35 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 $3,825.04 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY 2010-2011 is $6,861.58. 2 RECOMMENDATION(S): The Manager recommends that the Board: • Accept the report reflecting the 35 motor vehicle property tax release/refunds requested in accordance with the NCGS; and • Approve of the attached refund resolution. NORTH CAROLINA n ~ ~ ^ ~ O I O ^ ~© 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 3 Clerk to the Board of Commissioners Releases/Refunds both Clerical Errors, Illegal Tax and Appraisal Appeal- BOCC REPORT-PERSONAL PROPERTY-RMV GS 105-381 and or 330.2(B) DECEMBER 6TH, 2010 ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Baxendale, Mary 942952 942952 2010 12,440 - 443.25 Ille al Tax-County Chan ed to Durham Bebenek, Katarzyna 942660 942660 2010 36,975 33,990 45.99 Appraisal A eal-Price Paid Boass,A na 941353 941353 2010 2,240 1,120 17.26 Ap raisal A ppeal-Holds a Salva ed Title Cobb, Candice 587885 587885 2010 17,100 500 245.35 Ap raisal A ppeal-Anti ue Plate Dry, Kristi 663709 663709 2010 16,060 14,133 17.22 Ap raisal Apppeal-Hi h Milea e Edwards, Louis 588649 588649 2010 3,000 1,500 16.87 Appraisal A eal-Condition Fowler,James 616638 616638 2010 12,180 111.80 Clerical Error-Incorrect Rate Code Gerdau,Gre 589229 589229 2010 6,350 4,850 23.10 Appraisal A ppeal-Dama e Glenn,Charles 589295 589295 2010 1,630 15.91 Clerical Error-Incorrect Rate Code Hardy, Nanc 943048 943048 2010 19,080 18,780 2.69 Appraisal Apppeal-Dama e In alls,Jo ce 590224 590224 2010 15,210 - 137.59 Illegal Tax-Coun Chan ed to Wake Illegal Tax-Military Exempt Leave and Earning Statement Lee, Seon 942070 942070 2010 35,500 - 576.84 Home of Record is AK Lopez,Michael 351131 351131 2010 3,920 2,587 20.53 Appraisal Apppeal-Hi h Milea e Louris,Mark 591201 591201 2010 11,690 - 128.17 Ille al Tax-Count Chan ed to Chatham Maillard,Jean 666300 666300 2010 14,130 12,152 30.48 Appraisal Apppeal-Hi h Milea e Montgomery Development 591874 591874 2010 17,540 15,786 27.03 Appraisal App eal-Hi h Milea e Morris,Thomas 591942 591942 2010 12,950 11,655 29.14 A praisal Apppeal-Hi h Mileage Moussa, �ara 591970 591970 2010 7,620 6,401 18.01 Appraisal Apppeal-Hi h Mileage Nadolski, Keith 592028 592028 2010 2,160 - 45.30 Clerical Error-Incorrect Rate Code Naylor,Hen 592045 592045 2010 20,680 - 348.55 Ille al Tax-Count Chan ed to Wake Nur ld-Din, Shaheerah 942636 942636 2010 31,650 - 271.56 Ille al Tax-Count Changed to Alamance Illegal Tax-Military Exempt Leave and Earning Statement Overmiller, Dean 667202 667202 2010 49,540 - 474.18 Home of Record is VW Owen,Andreas 592277 592277 2010 14,190 12,771 21.85 Appraisal Apppeal-Hi h Milea e Parks,William 592360 592360 2010 12,810 9,736 47.35 Appraisal Apppeal-High Milea e Practico, Elizabeth 941693 941693 2010 12,640 11,123 53.35 Appraisal A p eal-Hi h Mileage Project Expediters, Inc 611975 611975 2010 9,250 7,400 28.51 Appraisal Apppeal-Hi h Mileage i orov, a sim 4, p raisa pp ea - i i ea e Stewart, Randal 593939 593939 2010 13,080 11,249 16.45 Appraisal Apppeal-Hi h Mileage Sturdivant, Darian 941418 941418 2010 5,160 68.28 Clerical Error-Incorrect Rate Code Teasley,James Jr.668967 668967 2010 11,360 - 213.74 Ille al Tax-Count Chan ed to Chatham October 18th,2010 thur November 18th,2010 .►� Releases/Refunds both Clerical Errors, Illegal Tax and Appraisal Appeal- BOCC REPORT-PERSONAL PROPERTY-RMV Gs �os-ss� and or ssoz�B� DECEMBER 6TH, 2010 ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT Trenner, Lisa 594356 594356 2010 10,200 8,568 15.05 A praisal App eal-Hi h Mileage TSI Healthcare 942146 942146 2010 11,090 8,872 34.16 A raisal Ap eal-Hi h Milea e Williams, Shawn 595161 595161 2010 24,120 17,849 54.36 Ap raisal Apppeal-Hi h Milea e Yea er,Thomas 942056 942056 2010 9,800 - 106.05 Ille al Tax-Exem t Disabled Vet Yin,Xiaohon 942335 942335 2010 33,950 27,011 106.89 Appraisal Apppeal-Price Paid 3,825.04 October 18th,2010 thur November 18th,2010 cn 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 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 S, 2006