HomeMy WebLinkAboutAgenda - 01-20-2011 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 20, 2011
Action Agenda
Item No. ~- - C
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 71 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
$4,755.97 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2010-2011 is $28,192.26.
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 71 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
NORTH CAROLINA ~ ~ ~ ~ ~ 0 ~ I ~ ~~ I
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
I3oard 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
~1e9a1 Tax 105!381 81(a)(1)a.(INCO
Ppraisal Appeal 105)330.2(8} RRECT RATE
BpCC REGISTER
Merc~~ W~ ayME Eo Mo ToR ~
Carson, J NUMBER T Y~ -NG EyIC~E
Quick enemy 360004 AR ORlGINq~ REP
Bu Color Solutions VAGUE LeDJUSTED ~anuarY 20th ORT
m arner 5782 2010 FINgNC1gL
Cook, Paul 583423 2010 580 Y VALUE i 2~~ 7
Jarrod IMPACT
COZart, 587 2010 4680 D $
Fisher, Gaochelle 58797 2010 11.680 4,405 $ 40.25 Ule a/ Tax _ REASON F
6,541 $ 4.50) q Chan O
HU~bner, Manfred 588080 2010 10.250 R AD
2010 9, 930 $ (79.17) gpprais al Appeal - HiCh un t° wake ST MENT
Jeffries ayleen 588937 2010 10400 7944 $ 101.71 a! APPeaI _ Mrlea e
Kloetzer, Miriam 7, 07 $ 40.07 Clerical Enor _ Inc Hr h Milea e
59013 0 11, 570 2
~~--~ David 145 201 Ap raisal orrect
Kress, Lance 590320 201 p 8, 890 10.413 $ 49.18) q Praisa! Apeal -High Mileae ~ od~ a ~_
bansin , Scoff 590738 2010 71.090 7,112 $ 17.83) Ap raisal Appeal _ High Mile
M-- arYer,D llison 590 792 2010 5 910 9 302 $ (25 02 )q PPrarsal q Ppea 1_ Hr h Mileage ~__~_._.
ew 876 4,610 $ Ppraisal gppeal _ Hi h Mi
Schabel, 59175p 2010 12.500 82' Incorr lea a `~~
Victoria 10, 750 (11.63} q p raisal q ppeal - Hi ect VIN Infor
Starnes, Michael 592320 2010 7,280 $ PPraisa! h Mile -nation
Thomas 593368 2010 8,280 0 $ 31 '494) Appraisal gPPeal _ Hrgh Mileage Entered
TSl Healt d anald 593870 2010 1'600 $ )Clerical Hi h
Andrews a 594195 2010 4300 0 $ (157,54 llle ai TaXrror' Incorr Milea e
ndrew ~ Addison 2p10 3940 3183 $ J Ille al T e CoU Rate ___-~
594378 (55 87 Chan Code
s, wafter 2010 1p~080 (16.51) q ax -Chan e C n i to Durha
an on, Rich 595722 Ppraisal
12, 020 8, 723 $ 35.7 oun t
la ardAlle 59 20i C! Ap~eal_ tY o m
mberlin, n 5741 0 6 erica! Error _ HI h Mile Chahtam
rt-aniciu, Michael 2010 12,220 10,337 $ 17.16 A Incorre
Adri 596535 Praisa! ct a e & lama
10,265 e
naniciu an 597187 2010 5,650 $ 25.94 A raisal A Pea! _pama ate Code
it us Brian 597513 2010 4,540 $ 18.02 '4P raisal APPeaI - Hi h 9e Estimate
597514 2010 4, 760 2,996 $ (66.53) Clerical APPeaI - Iii h Milea e
iesr Ceor e 4210 (23.78) q Error _ Milea e
bson, 598532 2010 3:180 $ 5 0 Praisa! q eat correct Rate Cod
Marilyn 599732 201p 4580 2639 $ 5
ner; Michele A Praisa! q Hi h Miles e e
600047 2p10 11280 3,934 Ppeal_
a R ~ ~ Calvin 2010 7860 9926 ~ (9.56) q Ppraisal APPeaI _ Hi h Milea e
amurth 600533 2010 1~07p 5,345 182.90) APPraisalgppeal _pama a Estimate
Y 00557 $ 22.48 Ppraisal q eal _ ma a Estimate
Cesar 600638 201 p 4,280 0 $
2010 3,100 4,180 $ (46.49) I~a aI Tal Appeal - Hi h Milea a ~-'.,_.'--.--'
Geoffrey 1,210 1,550 (1.53) q ax -Chan e C h Milea e
°edro 601099 20i 605 $ (23.87} APPraisal~ gp-P~a~ ~ .~n~, to p
Martha 601271 2010 5,700 $ (8.94 A PPaisal APPeaI . Hr h Milea ~ urham
e o 2327 4,53 P raisal App olds a Rebuilt Title
602575 2010 0 0 $ (63.61 Illega/7-
602737 2010 5,610 2'724 $ 25 }Record N- Military~em e e Estimate
2010 19080 4, 710 $ 1 ~ 10} gppraisa! and Earning S
6,408 4 73 Appeal - tatement Hom
November 19th U 5221 ~ 16567) Cle~raisalq pama e and High Milea ---~_ a °f
eal _
2010 thr 10. A cal Error - Incorr ma a Estimate ge
_- December 3 Est, 20.10 raisal q eat _ -ii h t Rate Code
MileaoA
Llericai Error
illegal Tax 105-05 381(a)(1)a,(INCOR
AApraisal q 381(a)(1)b_ RECT RATE)
ppeai 105.330.2{B)
BpCC REGISTERED
Pura NAME ABSTRACT e1LLING ~ MOTpR yEHICLE
, Rern~gio NUMBER RIGlNA:, REP
Rainbow water 602887 YEAR VALUE AD.,USTEu^ oRr
Sleboda, Sevice FiNANCiAL January Zpth
Sumner, Me ed dd 602931 2010 7,450 Levy VALUE IMPgCT ~ 20~?
603904 2010 6,258 $
Westendorf, Ter 2010 11.210 (18.37) q REASON F
Florence, 604322 2010 8.560 9,192 $ {33.00) A Pprarsal q OR ADJ
Patrick 605266 6,334 $ raisal A pea! - iii h Milea a USTIVIBNT
Ran-- SOm, ,Timothy 608482 2010 6,~0 36.41) q sal - Hi h
5, 000 5, 312 $ ppraisal gppeal - Mi-ea e
McPherson 612059 2010 $ {17'63) Appraisal Hr h Milea e
'-----~..~arlton 2010 4' 180 APpea1-
Daven 18,060 3-344 $ (5291) Clerical Error - Hf h Milea e
pod, Mertisha 632873 14,448 $ (7.79) Appraisal Incorrect Rate -~
Mercado wend 2010 33.65 Appeal - Code
Mercado Y 647411 32,860 ) ApPraisalq High Milea a ~--
---~_.~ Wend 680181 2010 3,990 0 $ Illegal Tax _ppeai - hli h Mileage
Chambers David 658138 2010 3,490 0 $ (327.72 UK Military Leave and
RaY Elec-- tn'~----.. 2010 38.7j) Record Earnin
Benbow Co 662877 11,120 0 $ ) life al Tax - g Statement Ho
Terr ne ce 940631 2010 (81.23) pie Chan a Coun nie of
Greenblatt, Susan 2010 33,942 0 ~ 223:72 ills al Tax -Chan to Alamance
Free 940957 3,000 15,900 al Tax - e County to wake
man, Samuel 941007 2010 1,500 $ (165.63 Chan a Coun
2010 3'520 ~ 13.82) Appraisal gppeal _ purchase p wake
Nill, James 941666 9,930 2,392 $ )AApraisalApPeal- rice
2010 5,250 7,600 $ (17.37 ApPraisalq Condition
Hayti'-Men' 942058 2,625 $ (38' 12) AP raisal q pPea1- pama
whrtlock, 2010 40.44 Ppeal - Purcha a Pri eats
James 942081 18,600 ) A raisalA
s-Yan, Patricia 942274 2010 Illep ppeai -Repair Estimate
Weiner, Alison 2010 3,250 0 $ 347.02 gal Tax - Mifita
Schudel, 942810 19 720 0 $ )Record FL rY Leave and Earnin
Karin 842862 2010 10,630 17, 748 45.33 a! tax - 9 Statement Ho
_Robinson, $ 18. ) Ills Chan me of
McCain, David 946246 2010 10,180 $ ? 7) Appraisal A ge County to Alamance
Grover Clinton 946365 2010 5,090 $ (69.15) Clerical ppeai - H, h Mi1ea e
Harrison Christo 2010 1,560 (8326 A Error- Incorrect
Carolr F ds Pher 946494 1,280 780 $ p raisal gppeal _ Re Rate Code
~-~~ , School 946656 2010 7,580 0 12.75 gppraisal A pair Estimate
Lavani, Bhim~ibhai 946834 2010 ~ 11.32) ills ppeai -Dam
Town of Hillsborough 5,420 3, 790 $ {42.63) q gal Tax -Chan a e Estimate
946915 2010 3,320 2, 710 $ praisat q ge County to C
Ga e, Richard 947332 2010 (24.22 ApPaisal q p sal -Holds a-teref
Greiner, Sher 2010 570 0 $ (30.48 ppeai - a Rebuilt Title
Eck r1' Mabe & Nathan 947730 2010 17570 300 $ )Ills al Tax _ Holds a Salva
Mann, K le 948154 3.gg) A Tax Exem t 9ed Title
Palma-`_tie~Ma_ 2010 30,740 0 $ 269.68 PpraisalAppeal-Da
Hlain ,Nay 948302 11,760 0 $ 532. )the al Tax- ma a Estimate
948384 2010 14,500 $ 84 Ills al Tax _ Tax Exempt
Lemon, Stance 948433 2010 (75.43) Clerical Chan a Coun
Gabol_~~_r, f n y 2010 8,170 0 $ (192.56) Ills Error - Incorrect R to Durham
948786 12,670 7,190 al Tax - ate Code
950139 2010 32,080 ~ (8.87 Appraisal A Chan e Coun to Alamance
---~~ 2010 (30.00 Clerical Error sal - Hi h Milea e
-~__ 13,480 (203.04 Double Biped V
0 $ {237 )Clerical Error - incorrect eh'cle Fee
Nove 65) Illegal Tax -Chan a Cou Ra to Chahtam
tuber 18th, 2010 thru $ 4,755.97 ~~
~eCember 31st Total
2010 ~----~
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
1taken from various vehicles to build one vehicle. Three titles are required from the DMV
i.n this case. 1) Frame 2) Transmission 3) Engine.
'T'hen an indemnity bond must be issued. An indemnity bond must also be issued when
the vehicle does not have a title at all.
F'er Flora with NCDMV
September 8, 2006