HomeMy WebLinkAboutAgenda - 08-23-2011 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 23, 2011
Action Agenda
Item No. Jr' ` C
SUBJECT: Motor Vehicle Property Tax Release/Refunds -June
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 68 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
$5,931.32 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2010-2011 is $74,192.69.
2
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 68 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
NORTH CAROLINA ~ ~ ~ _ ~ Q ~ ~ _ ~ ---T ~ 3
ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 andfor 330.2(B) allows for the refund and/or
release of taxes when the Board of County Commissioners determines that a taxpayer applying -for the
release/refund has a valid defense to the tax imposed;. and
Whereas, the properties listed_in each of the attached "R~quest for Properly 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 writingfor a refund 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 therecommended 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.
Clerk to the Board of Commissioners
�iencai trror iuo-Sn i�a��i�a�nvvvrtrttt;i ��t� �3nCC REGI�TERED MOTOR VEHICLE REPQR'T
Illegal Tax 105-381(a)(1)b. i
Appraisal Appeal 105-330.2(B) /�U�7UST Z�, �011
ABSTRACT BILLING ORIGINAL ADJUS Ep FINANCIAL '
NAME NUMBER YEAR VALUE VALUE IMPACT REAS�DN FOR ADJUSTMENT
Ambrocio,Silvia 965676 2011 11,440 0 102.80) Iilegal Tax-Count Chan ed to Granville
Anderson, Fabiola 363478 2009 8,050 0 (82.57) Illegal Tax-Count Changed to Wake
Anspaugh,Joshua 963358 2010 7, 20 6,645 (1b.40) Appraisal Appeal-High Mileage
Baer, Steven Reid 363624 2010 15,110 0 (290.10) I Ile ai Tax-Military Leave&Earnings StatPment Home of f�ecord is TN
Bannowt,Adnan 946631 2009 5,300 0 (123.64) Ille al Tax-Count Changed to Wake
Belisouth Telecommunications 957852 2010 3,850 0 (69.87 III� al T�x-Pro erty�xempt �
Bo le,James Patrick 606508 2010 11,380 10,014 (22.40)Apptaisal Appeal-Hi h Milea e
Bud Matthews Services, Inc 943110 2011 20,300 0 342.70) Illegal Tax-Double Billed
Burnett,John Eric III 643923 2009 640 � (6.63) Illegal Tax-County Changed to Ashe
Castevens, Phillip 629706 2010 4,470 0 102.81) Ille al ax-County Changed to Scurry
Cauthen,John 356592 2011 5,080 2,540 (39.13 A praisal A peal-Holds a Salvaged Ti41e
Collins, Emil 965296 2011 6,230 0 (125.97) Illegal Tax-County Chan ed tp Durham
Cotant,Christo her James 959614 2010 1,180 0 11.41) Illegal Tax-CountX Changed to Durham
Crittention,William 356970 2011 7,210 6,410 7.23) Appraisal Appeal-High Mileage
Disandro,Vincent 357225 2011 7,360 7,135 (3.32) Apprai�al A peal-Hi h Mileage
Docro Inc 965216 2011 65,960 55,293 (172.86 Appraisal Appeal-Condition
Engler, Henry Alfred III 962059 2010 5,960 4,053 (29.38) Ap raisal Appeal-Hi'h ilea e
Everhart,Jud Joyner 663948 2009 9,230 0 (196.46) Ille al Tax-DMV Error
Faith Tabernacle Full Gospel Church 759034 2010 1,780 0 ( 5.27) Illegal Tax-Property Exempt
Farrell,James Mark 963748 2010 1,500 0 13.77 Iilegal Tax-County Changed tq Alarnance
Findt, Elizabeth 357591 2010 7,440 0 (144.61 Ille al Tax-County Changed to Forsyth
Hilisborough United Methodist Church 716267 2010 3,000 0 (2�.74) Illegal Tax-Propert Exem t
Hubbard,William 962876 2010 22,950 0 (383.52) Ille al Tax-Count Changed to Carteret
Human Kindness Foundation inc 934003 2010 2,160 0 (�8'.53) Illegal Tax-Property Exempt
Irwin, Janet 646178 2010 3,260 1,630 (15.01) A raisa Appeal-Holds a Salvaged Title
Joslin,Alice Jeanne 358942 20�1 9,330 0 (173.72) Illegal Tax-County Changed to Wake
Kohn, Harold Lewis 9552'96 2010 8,640 0 (169.74) Illegal Tax-Double Billed
Latta,Charles 625501 2010 2,150 1,364 (5.86) A praisal A eal-High Mileage,Adjustment
Lattisville Grove Baptist Church 716364 2010 3,700 0 31.75) Ille al Tax-Property Exempt
Layden, Kerry Anne 625528 20�0 550 0 (5.07) Illegal Tax-Count Changed to Chatham
Lees Chapel Missionar Ba tist Church 959433 2010 730 0 (6.26) Illegal Tax-Propert Exem t
Li scomb Grv Mssnr Ba tist Church 817742 2010 1,940 0 (16.65) Illegal Tax-Property Exempt
Lynn, Judy 964950 2011 4,780 3,442 (12.33) Ap raisai A peal-Hi h Milea e
Martin, R an Anthony 960125 2010 14,510 0 �64.7Q) Ilegal Tax-Military Leav�&Earnings Statement Home of Record is NE
Mc ivney, Leslie 647207 2010 720 0 (41.78) Ille al Tax-Count Chan ed to Chatham
Mitchell, Rac el 360131 2010 14, 30 1,224 (25.86) Appraisal A eal-Hi h Mil�age
Munoz, Fendy Massiel 962921 2010 13,860 12,474 (22.67) A raisal A� eal-High Milea e
Nolen-Weathington, Eric 963221 2010 26,670 24,003 (24.12) Appraisal A eal-High Mileage
Overmiller, Dean Jose 956673 2010 27,790 0 (272.76) Ille al Tax-Milita Leave&Earnings Statement Home of Record is WV
Parker, Bill William 835835 2011 3,000 800 (19. 1) Appraisal Ap eal-Condition
Parratt Wolff, Inc 360706 2011 10,020 6,814 (47.38) Ap raisal Appeal-High Mileage
Parratt Wolff, Inc 360707 2011 11 520 7,603 57.89 A raisal A eal-Hi h Milea e
� �
.A
June 4, 2011 thru June 30, 2011
u,",.,� IVJ-JV I`P�`1�0.111'IVVI\I\Ll!I �.,,,�, BOCC REGISTERED MOTOR VEHICLE REPORT
I Ilegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B) AU(�(„)ST 23y 2Q��
�I
ABSTRACT BILLINC� ORIIGINAL ADJUSTED FINAMCIAL' ' ' �
NAME NUMBER YEAR VALUE VALUE IMpAC�' REASON FOR ADJUSTMENT
Payne Chapel AME Church 717291 2010 7,280 0 (62.46) Ille al T�x-propert �xem t
Piedmont Electric Members HIP Corporation 723456 2010 8,600 0 (73.79) Illeghl Tax-Propert Exempt
Piedmont Electric Members HIP Corporation 723463 2010 8,600 0 (73.79) Ille al Tax-Pro erty Exempt
Piedrnont Electric Members HIP Corporation 723472 2010 8,600 0 73.79 Ille al Tax- rdpert �xempt
Piedmont Electric Members HIP Corporation 723468 2010 8,600 0 (73.79) Ille al Tax-Propert Exempt
Piedmont Electric Members HIP Cor oration 718775 2010 25,680 0 (220.33) Illegai Tax-Prp ert Exem t
Piedrnont Electric Members HIP Corporation 718760 2010 22,870 0 (196.22) Iile al Tax-�'ro ert Exempt
Pineda,Argelia 640954 2010 3,000 1,576 (21.05) Ap raisal Ap eal-High Milea e
Piney Grove Baptist ChUrch 759059 2010 13,040 0 (111.88) Ilie al Tax-Pro ert Exempt
Reeves, Ernest Redfern Jr 651235 2010 7,750 5,735 (31.05) Ap rai�al A eal-High Mileage
Sanderson, David 963446 2010 13,�80 d 242.26) Ile a� I Tax-Milita Leave&Earnin s Statement Nome of Record is NE
Shohfi,Timothy 962564 2010 11,560 9,479 32.05) Appraisal A eal-Hi'h ilea e
Sich, Donna 948234 2010 27,210 0 (250.77) Illegal Tax-Count C an ed to Chatham
Sleboda, Robert 361871 2011 3,573 2,724 (13.08) Appraisal Appeal-High Mileage _
Spero, Richard Alan 362028 2011 5,990 3,790 (33.89) A praisal Ap eal-Hi h Mileage
Ste hens, Brenda 687267 2010 3,780 1,890 1'7.34) A praisal Appeal-Holds a Salvaged itle
Underwood, David Kent 961578 2010 3,000 1,500 (13.48) Ap raisal A�peal-Cond'Ition
Wesoloski, Pamela 688031 2010 9,620 (1.64) Clerical Error-Incorrect Rate Code
Weston-Jones,John Richard 954168 2010 10,850 0 (127.58) Illegal Tax-Count Chan ed to Chatham
Williams,Tyisha 635583 2010 4,580 3,705 ( 1.63) Appraisal Appeal-Hi h Milea e
Williamson,Wayne 363081 2011 12,750 11,220 (17.21) Appraisal A peal-Hi h Milea�ce _
Willis, Rachel 964237 2011 2,270 0 (64.97) Illegal Tax-Count Ghan ed to burham
XDS INC 914565 2010 9,320 0 (79.97) Ilegal Tax-Prope�ty Exempt
Xu, Longquan 363232 2010 11,730 (79.80) Clerical Error-Incorrect Rate Gode
Yim, James Heung 965564 20�1 2b,560 0 (366.32) Ilegal 1"ax-Canadian Military N�to Status �
Zylka, Marc 966159 2010 3,460 0 (86.60) Illegal Tax-Count �hanged to Caswell
Total 5,931.32
�
CJ7
June 4, 2011 thru June 3p, 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 an_y 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 ryas 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 wifl not finance a savaged vEbicle.
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