HomeMy WebLinkAboutAgenda - 04-19-2011 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 19, 2011
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:
Jenkins S. Crayton, 919-245-2735
PURPOSE: To consider adoption of a refund resolution related to 79 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
$5,203.42 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2010-2011 is $53,823.14.
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 79 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
NORTH CAROLINA R E S- a 01 1- ~ 3~
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund and/or
release of taxes when the Board of County Commissioners determines that a taxpayer applying forthe
release/refund has a valid defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refund/Release"
has been taxed and the tax has not been collected: and
Whereas, as to each of the properties listed in the Request for Property Tax Refund/Release, the
taxpayer has timely applied in writing for arefund or release of the tax imposed and has presented a valid
defense to the tax imposed as indicated on the Request for Property Tax Refund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) and
release(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
2011.
3
Clerk to the Board of Commissioners
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
APRIL 19, 2011
NAME ABSTRACT
NUMBER BILLING
YEAR ORIGINAL
VALUE ADJUSTED
VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Andrews, Katherine 946051 2010 20,430 17,280 (28.50) Appraisal Appeal -Over Assessment
Arab, Alexander 622237 2010 9,333 5,185 (46.66) Appraisal Appeal -High Mileage
Ayers, Stedman 622308 2010 1,341 745 (9.76) Appraisal Appeal - Holds a Totalloss Title
Bacon, Jennifer Lynn 586590 2010 820 (3.47) Clerical Error -Incorrect Rate Code
Baez, Nicholas 946052 2010 16,640 15,110 (17.21) Appraisal Appeal -Over Assessment
Bennett, Donna 946054 2010 1,930 1,730 (2.66) Appraisal Appeal -Over Assessment
Bergman, Rachel 946058 2010 10,920 7,780 (28.82) Appraisal Appeal -Over Assessment
Bowen, Jeffrey James 955885 2010 11,680 5,840 (52.47) Appraisal Appeal - Holds a Totalloss Title
Boy Scout Troop 59 955752 2010 1,000 0 16.35) Illegal Tax -Exempt
Braswell, Trace Marie 946057 2010 8,240 6,090 19.45) Appraisal Appeal -Over Assessment
Brown, Kenneth 946081 2010 8,570 6,070 (22.47) Appraisal Appeal -Over Assessment
Bud Matthews Services 943109 2010 20,300 0 .(363.03) Illegal Tax -Doubled Billed
Burleson, Kathy 946082 2010 68,790 5,720 (9.67) Appraisal Appeal -Over Assessment
Carl, Jerry Mace Farms 946084 2010 15,180 13,720 (13.20) Appraisal Appeal -Over Assessment
Carrera, Manita 955221 2010 4,230 (22.64) Clerical Error -Incorrect Rate Code
Catanzaro, Valerie 623024 2010 13,660 12,294 (12.54) Appraisal Appeal- High Mileage
Cervates, Sara 623046 2010 10,650 9,159 (16.77) Appraisal Appeal -High Mileage
Chisolm, Sarah 946085 2010 21,770 17,110 (76.22) Appraisal Appeal -Over Assessment
Clark, Oliver 615572 2010 7,240 6,516 (10.70 Appraisal Appeal -High Mileage
Cole, Brandon 946087 2010 4,260 3,680 (7.70) Appraisal Appeal -Over Assessment
Coltman, Mitchell Scott 629942 2010 8,530 7,677 (13.15) Appraisal Appeal -High Mileage
Costes, Francois 623299 2010 8,660 7,621 (16.00) Appraisal Appeal -High Mileage
Dahi, Bahram 959068 2010 23,290 0 (255.36) Illegal Tax -County Changed to Chatham
Daull, Douglas 953976 2010 5,020 4,418 (9.85) Appraisal Appeal -High Mileage
Dempsey, Christopher 954387 2010 20,750. 0 (316.69) Illegal Tax -Military Exempt Home of Record (WY)
Dodge, Kenneth 946091 2010 10,670 7,910 (25.33) Appraisal Appeal -Over Assessment
Everett, Leslie 956107 2010 25,540 0 (235.37) Illegal Tax -County Changed to Union
Feduccia, John Alan 957257 2010 15,720 0 (272.16) Illegal Tax -County Changed to Vance
Ferraro, David John 588876 2010 1,730 (7.32) Clerical Error -Incorrect Rate Code
Fields, Patti 946092 2010 11,880 9,930 (30.04) Appraisal Appeal -Over Assessment
Fuquay, Ronald Noel 616749 2010 14,760 8,856 (54.21) Appraisal Appeal -High Mileage
Gates, Chelesea 946094 2010 12,640 9,830 (25.12) Appraisal Appeal -Over Assessment
even, tacy 46 2010 10,790 9,140 (15.15) ppraisa Appea - verAssessment
Gonzalez, Jose Rodolfo 946098 2010 11,030 8,760 (20.29) Appraisal Appeal -Over Assessment
Gulyani, Akash 946099 2010 15,370 13,950 (21.88) Appraisal Appeal -Over Assessment
Hankerson, Allen Leroy Jr 946101 2010 11,930 10,310 (21.51) Appraisal Appeal -Over Assessment
Hannan, Michael 956732 2010 32,510 (174.34) Clerical Error -Incorrect Rate Code
Harrison, Bettie 624604 2010 1,800 (21.16) Clerical Error -Incorrect Rate Code
Harrison, Bettie 624602 2010 840 (15.21) Clerical Error- Incorrect Rate Code
Harrison, Bettie 624603 2010 3,000 (26.69) Clerical Error -Incorrect Rate Code
Hayward, David 946102 2010 26,750 23,040 (33.57) Appraisal Appeal -Over Assessment
Hazelett, Thomas 946103 2010 14,150 13,460 (9.17) Appraisal Appeal -Over Assessment
Hi s, Steven Michael 946105 2010 9,170 6,550 23.70 A sisal A eat -Over Assessment
March 18, 2011 thru March 29, 2011 ~
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(6)
BOCC REGISTERED MOTOR VEHICLE REPORT
APRIL 19, 2011
NAME ABSTRACT
NUMBER BILLING
YEAR ORIGINAL
VALUE ADJUSTED
VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Hoesch, James 624856 2010 5,720 5,070 (10.02) Appraisal Appeal -High Milea e
Jeffries, Miriam 590320 2010 9,302 (66.81) Clerical Error -Incorrect Rate Code
Jurkiewicz, Jamie
Kinney, Daniel Murray 618011
632103 2010
2010 12,130
4,090 0
0 (226.19)
(96.91) Illegal Tax -County Changed to Wake
Illegal Tax -County Changed to Chatham
Lambert, Crystal 955817 2010 5,190 2,595 (42.45) Appraisal Appeal - Holds a Totalloss Title
Latta, Charles
Lee, Jae Seong
Lewis, Stephen
Mallah, Mohanned 625501
625546
951054
625764 2010
2010
2010
2010 2,150
15,960
9,070
3,180 2,000-
0
0
1,590 (1.39
(275.85)
(88.40)
(24.49) Appraisal Appeal -High Mileage
Illegal Tax -Military Exempt Home of Record (AK)
Illegal Tax -Military Exempt Home of Record (FL)
Appraisal Appeal - Holds a Totalloss Title
Mallah, Mohanned 564597 2009 4,212 2,340 (28.84) Appraisal Appeal - Holds a Totalloss Title
Mason, Robert Grant 625858 2010 1,290 0 (49.87 Illegal Tax - Coun Changed to Durham
McGurk, John Rocco 626000 2010 19,240 14,622 (51.09) Appraisal Appeal -High Mileage
Morgari, Douglas 619149 2010 4,580 3,664 (14.12) Appraisal Appeal -High Milea e
Paisant, Ronald Bryon 360629 2009 2,900 (47.24) Clerical Error- Incorrect Rate Code
Picotte, Vincent 619735 2010 11,360 9,770 (14.59) Appraisal Appeal - Hi h Milea e
Pleasants, Robert 640966 2009 16,730 0 (317.99) Illegal Tax -County Chan ed to Durham
Riley Surveying PA 620103 2010 12,000 0 (214.85) Illegal Tax -County Chan ed to Durham
Riley Surveying PA 620104 2010 12,000 0 (214.85) Illegal Tax -County Changed to Durham
Rouse, James 651579 2010 2,890 0 (78.75) Illegal Tax -County Changed to Durham
Ruhe, Gretchen 956947 2010 9,390 4,695 (72.33) Appraisal Appeal - Holds a Rebuilt Title
Sain, Leona 955469 2010 2,000 1,000 (9.21) Appraisal Appeal -Damage
Silver, Channah 943200 2010 740 0 (42.98) Illegal Tax -County Changed to Chatham
Smith, Eugene Thomas 958852 2010 15,820 11,707 46.26) Appraisal Appeal -High Mileage
Spero, Richard 627636 2010 15,260 10,987 (65.81) Appraisal Appeal -High Mileage
Sprinkle, Mitchell 627644 2010 8,730 6,460 (33.55) Appraisal Appeal -High Mileage
Stentz, Susan 634660 2010 3,700 1,850 (20.81) Appraisal Appeal - Holds a Totalloss Title
Stillson, John 956498 2010 25,450 21,620 59.00) Appraisal Appeal -Purchase Price
Swanger, Tony Carl 950479 2010 24,290 0 (222.96) Illegal Tax -DMV Error
Taylor, Priscilla 627859 2010 15,590 11,225 (67.23) Appraisal Appeal -High Mileage
Trenner, James Edward 652575 2010 5,570 4,345 (11.29) Appraisal Appeal - Hi h Mileage
Ward, Alfred Tilden Jr 621529 2010 2,880 2,292 (9.61) Appraisal Appeal -Damage
Watkins, Nicole
950108
2010
14,490
0
(133.54) ____
Illegal Tax -DMV Error
White, Kevin Michael 605333 2010 21,030 17,254 (34.89) Appraisal Appeal -High Mileage
Williams, Paula 628479 2010 10,030 8,905 (10.34) Appraisal Appeal -High Mileage
Yang, Yong 621963 2010 7,360 4,684 (43.29) Appraisal Appeal -Damage Estimate
Zhang, Wenfei 605760 2010 5,260 3,300 (32.06) Appraisal Appeal -Repair Estimate
(5,203.42)
March 18, 2011 thru March 29, 2011 ~
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 8, 2006