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HomeMy WebLinkAboutAgenda - 03-15-2011- 4cORANGE GGUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 15, 2011 Action Agenda Item No. ~^~ SUBJECT: Motor Vehicle Pro ert Tax ReleaselRefunds DEPARTMENT: Tax Administration PUBLIC HEARING: 4Y1N~ No ATTACHMENT(S): Resolution Release/Refund Data Spreadsheet Reason for Adjustment Summary INFORMATION CONTACT: Jenkins S. Crayton, 919-245-2735 PURPOSE: To consider adoption of a refund resolution related to 2Q 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 hislher property under three sets of circumstances: ~a} ""a tax imposed through clerical error", far example when there is an actual error in mathematical calculation; fib} "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 ar 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 105-33o.2~b} allows for a full or partial refund when a tax has been paid and a pending appeal far valuation reduction due to excessive mileage, vehicle damage, etc. is decided in the owner's favor. FINANCIAL IMPACT: Approval of these releaselrefund requests will result in a net reduction of $3,520.47 to Orange, County, the towns, and school and fire districts. Financial impact year to date for FY 2010-2411 is $44,044.21. 2 REC4M~IENDATl~N~S~: The Manager recommends that the Board: • Accept the report reflecting the 26 motor vehicle property tax releaselrefunds requested in accordance with the NCGS; and • Approve of the attached refund resolution. NORTH CAROLINA (~ E S - a ~ ~ I - ~ ~ ~ GRANGE COUNTY RELEASE RESGLUT~GN (Approval} Whereas, North Carolina General Statutes 105-3 81 andlor 33 D.Z~B} allows for the release of taxes when the Board of County Commissioners determines that a taxpayer applying for he release has a valid defense to the tax imposed; and Whereas, the properties listed in each of the attached "Request for Property Tax R~ease" has been taxed; and Whereas, as to each of the properties listed in the Request for Property Tax Release, 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, NGW, THEREFGRE, IT IS RESOLVED BY THE BGARD GF COUNTY CGMMISS~GNERS GF GRANGE COUNTY THAT the recommended property tax releases} 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 Grange, North Carolina, DG 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 ~~ ~~ ~v N W ~ W ~"' J = Uv Wa ~~ W W ~~ W ^~ V .-. Q U Z w '~ L~ m ^ N ~ .~ O ~ r u .~ c~] ~ ~ ~ ~ -- o ~~ o ~? ~ ~- ~ a~ ~ o a ~ r L X ~~ U ~ ~ ~ ~ a U .._ Q z~ ~. Q ~. U 0 ~ a z = W = N ~ U !_.. 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This does list his home of record, which xs his permanent state of residence where he would pay any state income taxes, Vehicle Titles Salvaged and Salvage Rebuilt: Any repairs that exceed 75°l0 of the vehicle's market value using NADA, ~.elly Blue Boak 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 2441 to 2446 these dates change yearly, example in 2447 the models will be 2442-2447}, • 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 LosslRebuilt: 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 2441-2406 in year 2446} 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 ar herself. Ex. parts taken from various vehicles to build one vehicle, Three titles are required from the DMV in this case.l}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 $, 20~G