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Home My WebLink AboutAgenda - 08-23-2011 - 5dORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 23, 2011 Action Agenda Item No. Jr - C4 SUBJECT• Motor Vehicle Property Tax Release/Refunds -July DEPARTMENT: Tax Administration PUBLIC HEARING: (YIN) 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 53 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 $6,486.89 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY 2011-2012 is $6,486.89. RECOMMENDATION(S): The Manager recommends that the Board: • Accept the report reflecting the 53 motor vehicle property tax release/refunds requested in accordance with the NCGS; and • Approve of the attached refund resolution. NORTH CAROLINA ~ ~ ~ _ ~ ~ ~ I _ Q~ ORANGE COUNTY REFUND/RELEASE RESOLtiTTION (Approval) Whereas, North Carolina General Statutes 105-381 and/or 330.2(B) allows for the refund and/or release of taxes when-the )Toard of County Commissioners-determines that a taxpayer applying forthe release/refund has a valid defense to the tax imposed; and Whereas, the properties lasted 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 a refund or release of-the tax imposed and has presented a valid defense to the tax imposedas indicated on the Request. for Property Tax Refund/Release. NOW, THEREFORE, IT IS RESOL-VED BY THE BOARD OF COUNTY COMIVIISSIONE3tS_ OF ORANGE COUN'T'Y THAT the recommended property tax refund(s) anal release(s) are approved. T.Jpon motion duly made and seconded, the foregoing resolution-was passed by the following votes: Ayes: Commissioners Noes: I, Donna Baker, Clerkxo 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 105381(a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE �EPORT Iliegal Tax 105-381(a)(1)b. A raisal A eal 105-3302 B AUGUST 23, 2011 NAME NUMB�R YEAR VALU VALU IMPACT REASON FOR ADJUSTMENT Alwood,William 968288 2011 6,420 0 (58.07) Illegal Tax-County Chan �d to Durham Bautista,Richard 327806 2011 7,240 4,634 (23.42)A praisal Appeal-High Mileage&Damage Burnette,Beverly 328302 2011 14,100 10,998 (33.57)App�aisal Appea�-High Mileage Burslem,Carlton 943100 2011 �1,650 0 (15.79) Clerical Error-Generated Three Bills In Error Burslem,Carlton 943103 2011 1,650 0 (15.79) Clerical Error-Generated Three Bills In Error Butler,Mary 364231 2011 14,690 500 (218.59) Appraisal Appeal-Antique Auto Plate Caramore Communityn, Inc 957591 2010 11,020 0 (205.08) Illegal Tax-Property Exempt Caramore Communityn, Inc 964263 2011 11,020 0 (210.26) Illegal Tax-Property�xempt Carrboro United Methodist Church 967964 2010 13,600 0 (252.47) Illegal Tax-Property Exempt Chan,Yee 967878 2011 24,410 23,463 (14.60)Apprais8l Appeal-Price Paid ', Collman,Mitchell 364644 2011 7,083 4,088 (46.13)Appraisai Appeal-High Mileage I Cordes,Beverly 623284 2010 10,170 (36.05) Clerical Error-Incorrect Rate Code � Cunningham,Jeffrey 968015 2011 17,320 0 (230.01� Illegal Tax-County Changed tp Alamance Dearing,Jessey 357120 2011 4,230 3,830 (6.54) Appraisal Appeal-High Mile2ge Derby,William Christopher 623537 2011 1,620 (1.55) Clerical Error-Incorrect Rate Code Dodson,Leigh Moore 647582 2011 18,420 16,578 (27.2�C)Appraisal Appeal-High Mileage Eves,Kevin Andrew 965295 2011 16,510 0 (284.32) Iliegal Tax-County Chang�d to Wake Forsyth,Karl 965829 2011 144,036 39,950 (36.96)Appraisal Appeal-Price Paid Gallego-Roma,Saul 357785 2011 1,130 0 (47.41) Illegal Tax-County Changed to Chatham Gifford,Allen 357906 2011 10,030 7,030 (32.47)Appraisal Appeal-Condition Goodwin-Landher,Annallys 964246 2011 4,810 2,405 (39.34)Appraisal Appeal-Repair Estimate Hajirahim,Mohsen 358153 2011 11,220 9,000 (34.20)Appraisal bppeal-High Mileage&Dam�ge HambUrg,Morris 963179 2010 11,860 6531 (81.83)Appraisal Appeal-High Mileage&Damage Hansbrough,Amy 968280 2011 2,190 0 (24.02) Illegal Tax-County Changed to Chatham Ingold,James Edward Jr 966627 2011 14,550 5550 (80.44) Appraisal Appeal-Condition&Damage Janke,Carlton 964493 2011 49,495 21,306 (259.79)Appraisal Appeal-Price Paid Joe Rays Inc 358828 2011 6,600 0 (74.24) Illegal Tax-County Changed to Chatham Johnson, Robert Evans 649127 2011 15,580 13,OS7 (40.78)Appraisal Appeal-High Mileage Keating,James Daniel 639138 2010 2,840 0 (27.17) Illegal Tax-DMV Error Keating,Martha 649265 2011 11,530 5,765 (51.25)Appraisal Appeal-Holds a Total LossTitle Kehren,Jessica 649271 2011 16,530 0 (284.63) Illegal Tax-Military Leaye&Earnings Statement Home of Record is MN Kent,Theresa 960408 2011 21,380 0 (344.17) Illegal Tax-County Chan ed to Durham Knoerzer,Judith 966169 2011 13,520 13,220 (1.41)Appraisal Appeal-High Mileage � July 1,2011 thru August 4,2011 Clerical Error 105-381(a)(1)a.(INCORRECT RATE) B�OCC REGISTERED MOTOR VEHICLE REPC�RT Illegal Tax 105-381(a)(1)b. A raisal A eal 105-330.2 B AUGUST 23, 2011 NAME NUMB�R YEAR VALU VA�U IMPACT REASON FOR ADJUSTMENT Kote.Emira 967229 2011 12,610 6,305 (97.11)Appr�isal Appeal-Hplds a Total LossTitle Kurt,Mark Robert 964902 2011 29,150 22,737 (98.7�)Appraisal Appeal-High Mileage Lancaster,Alvis Earl Jr 649504 2011 11,640 9,079 (23.86)Appraisal Appeal-High Mii'eage Lane,Vigil 967441 2011 26,120 0 (432.35) Illegal Tax-County Changed to McDowell Lee,Jae Seong 968490 2011 11,770 0 (211.30) Ileg�l Tax-Military Leave&Earnings Statement Home of Record is AK NC High School Athletic 967640 2011 23,560 0 (392.92) Illegal Tax-Property Exempt NC High School Athletic&Adams,Charles 360350 2011 16,330 8,165 (125.77) Iliegal Tax-Property Exempt--Half off Value Co-owner is not exempt Newman,William 967017 2011 1,770 0 (16.49) Iliegal Tax-County Changed to Durham Omland,Gregory 964178 2011 2,440 1,220 (18.79)Appraisal Appeal-Repair Estimate Peters-Williams,Cherelle 667411 2010 3,950 0 (101.72) Illegal Tax-IV'ilitary Leave&Earnings Statement Home of Record is NY Rideout,William 9683�3 2011 24,300 0 (4Q4.�1) Ilegal Tax-Military Leave&Earnings Statement Home of Record is Canada Smith,Kaleb Kayne 361915 2011 2,860 1,430 (22.04)Appraisal Appeal-High Mileage&Damage Strayhorn,Michael 641979 2011 19,800 14,256 (81.93)Appraisal Appeal-High Mileage Tezai,John Michael 967915 2011 8,070 0 (72.52) Illegal Tax-County Changed to Person Toenisson,robert 652517 2011 12,640 (80.80j Clerical Error-Incorrect Rate Code Tseng,Raymond 96A504 2011 21,740 0 (364.89) Illegal Tax-County Changed to Wake Valencia,Christopher 669305 2010 14,940 0 (30�.28) Ilegal Tax-Military Leave&Earnings Statement Home of Record is OR Wannamaker,Paul 968379 2011 23,440 0 (216.03) Illegal Tax-Countj�Changed to Chatham Yim,James Heung 653297 2011 14,480 0 (266.87) Ilegal Tax-Canadian Military Nato Status Zugelder,John 363326 2011 9,490 8,351 (17.55)Appraisal Appeal-High Mileage Total (6,486.89) � July 1,2011 thru August 4,2011 • 11'Iilitary Leave and Earning Statement: Is a copy of a serviceman's payroll stub g covering a particular pay period. This does list hiahome 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 Chang=e.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 remove-d (salvaged status remains). Note: Finance companies will not finance a salvaged vehicle. Totaf Loss: Repairs wexe 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