HomeMy WebLinkAboutAgenda - 09-20-2011 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 20, 2011
Action Agenda
Item No. ~ - G
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 57 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
$4,889.70 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2011-2012 is $11,376.59.
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 57 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
NORTH CAROLINA R ~ S - ~ D ( ~ - [~
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 taxpayer3pplying 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 andthe-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 funely 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
COMIVIISSIONERS OF ORANGE COUNT:' THAT the recommended property taxrefund(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 Cazolina,
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
viciwa� ",,, ,v�-�v i�a��i�a.�iiv�,vr�r���,i R� �, . BOCC REGISTERED Mt�TOR VEHIC�,E REPORT
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B) SEPtEMBER 20, 2p71
ABSTRACT BILLING ORIGlNAL AnJUSTED FINANCIAi.
NAME NUMBER YEAR VALUE VALUE IMPACT �
Addo, Eric 653404 2011 4,800 2,400 (36.96) Appraisal Appeal�EHold�s a To�ta�o�s T�te�MENT
Beckwith, Dennis 971211 2011 10,81
Bolen, Wiiliam 4 � (97.14) Illegal Tax-County Changed to Durham
363945 2011 16,540 14,224 (26.04)Appraisal Appeal- High Mileage
Bud Matthews Service 615163 2011 13,250
Bush Philli � (234.11) Illegal Tax-County Changed to Chatham
� P 328315 2011 17,180 (66.49) Clerical Error-IncorreGt Ra#e Code
Bynum, Linda Baldwin 968210 2011 21,380 p --
Carey, Joanna 644042 2011 �870 (359.34) Illegaj Tax-County Changed to Durham
Garolina Friends � (158.74) lllega!Tax-Gounty Changed to Durham
967882 2011 12,490 (114.64) Illeyal Tax-Tax Exempt
Carroll, Robert 364338 2011 6,020 4,334
Cash, Cherfyn 943124 2010 3,120 (15.70) Appraisal Appeal-High Mileage
Cheung, Roland Yue � (61.18 Illegal Tax-Double Billed
654597 2011 5,3T0 2,655 (40.89) Appraisal Appeal -Holds a Rebuilt Titl�
Costello, John 970449 2011 29,510 0 (484.58} Ill�gal Tax-County Changed to Durham
Deaton, Kim Barker 966825 2011 10,340 7,858
Deaton, Kim Barker 969538 2011 2,440 9,045 t22'$$� A praisal Appeal-H�gh Mileage
Dillon, Shelley Marie 647554 2011 g,830 ��2.86) Appraisal Appeal-Appr�isal frofn Dealer
Dixon Poole&S a � (181.66) Illegal Tax-County Changed to Chatham
p 663638 2011 12,800 0 (115.78) illegal Taz-County Changed to Alarpance
Dixon Poole&Spa 663637 2011 15,8�0 0 (143.20) Illegal Tax-County Changed to Alamance
Earl, Lionel F Jr 970361 2011 4,430 2,215
Eason, Gloria (34.13) Illegal Tax-Military Exempt Home of Record (TX)
966867 2011 3,590 0 (32.47) Illegaf Tax-Count Changed to,Alamance
Eichstedt, Bonnie 967736 2011 10,330
Evans, Lyle 561142 2008 16,200 (66.87) Clerical Error-Incorrect Rate Code
Forbes, Sharon 0 (300.32) lllegal Tax-Military Exempt Home of f2ecord(FL)
655687 2011 19,560 15,257 (66.2$) Appraisal Appeal-High Mileage
Glenn, Charles 638155 2010 ggp
Glenn, Charles (13.78) Clerical Error-Incorrect Rate Code
648230 2011 1,910 (38.11) Clerical Error- Incorrect Rate Code
Glenn, Charles 645439 2011 470
Graybeal, Lesley 656065 2011 13,290 �� 429 (32.11) Clerical Error- Incorrect Rate Code
, 28.67 Appraisal Appeaf-High Mileage
August 4, 2011 thru September 1, �011 '�'
�v,,�„�,u.,".�v�.�.�v' �.^��, BOCC REGISTER�D MOTOR VEHiCLE REPORT
lilegai Tax 105-381(a)(1)b.
Appraisaf Appeal 105-330.2(B) SEPTEMBER ZO, 2011
ABStRACT BILLING ORIGINAL AI�JUSTED FINANCIAL '
NAME NUMBER YEAR VALUE VALUE IMPACT REASON �OR ADJUSTMENT
Heron,Becky 970243 2011 13,990 0 (120.03) Illegal Tax-County Chan�ed to Durham
Hoffmann, Paul 656540 2011 19,570 16,830 (42.21 Appraisal Appeaf-High Mileage
Holder, Susan 617560 2011 5,850 3,978 (30.28) Appraisal Appeal-High Mileage
Johnson, Janace 649109 2011 5,970 5,745 (2.03 Appraisal Appeal-High Mileage
Kote, Emira 970786 2011 10,430 5,215 (80.33) Appraisal Appeal- Holds a Rebuilt Title
Lanier, Patrick 967481 2011 22,870 0 (382.29 Illegal Tax-County Chan ed to Durham
Luca,Anthony 657673 2011 6,220 4,230 (32.56 Appraisal Appeal-High Mileage
Mayse, Edna 968026 2011 6,660 5,660 (11.17j Appraisal Appeal-Damage Estimate
Meade, Charlene 658091 2011 7,155 5,243 (17.30) Appraisal Appeal-High Mi�age
itc e , enn e 3 2011 3,708 ,543 (2.54) ppraisa ppea - ig �eage
Montague, Kathryn 658279 2011 9,320 0 (147.75) Illegal Tax-County Changed to Harnett
Newton,Adrian 658483 2011 21,810 17,448 (67.�0)Appraisal Appeal-High Mileage
Nudelman, Devon 970794 2011 12,840 0 (240.04) Illegal Tax-Military Exempt Home of Record (TX)
Osha, Richard Volney 650683 2011 3,260 1,630 (25.10) Appraisal Appeal-Holds a Tofalloss Title
Price, James Roland 686382 2011 13,750 11,550 (33.90) Appraisai Appeai-High Mileage �
Rauen Sheila& Kraig 651183 2011 56,470 Q (526.b7) Illegal�ax-Mi{itary Exempt Home qf Record (VA)
Riley, Stephen Eugene 969724 2011 6,480 4,666 (16.72) Appraisal Appeal-High Mileage
Sfok, Hadara 968101 2011 14,350 12,628 (25.45) Appraisal Appeal-High Mileage
Snead, Wafter 660035 2011 4,990 4,194 (7.33) Appraisai Appeal-High Mileage
Squires, Calvin 969214 2011 2,550 1,800 (6.79) Appraisal Appeal-Damage Estimate
Tapp, Kay 970412 2011 27,520 (1.12) Clerical Error-Incorrect Rate Code
Tapp, Michael 970376 2Q11 25,380 (1.04) Clerical Error-Incorrect Ratp Code
Thompson, Sheldon 966926 2011 8,030 4,015 (37.01) Appraisal Appeal-Holds a Totalloss Titie
Wade, Robert 966579 2011 5,150 500 (42.86) Appraisal Appeal-Has an l�ntique Plate �
Wang,Wei 970017 2011 14,600 12,848 (26.98 Appraisa�Appe�l-High Mileage
Warmke, Craig 652901 2011 4,290 3,175 (17.18) Appraisal Appeai-High Mileage
Wemmenhove,Albert 661238 2011 23,590 21,231 (38.58) Appraisal Appeal-High Mileage
Williams, Bette 661361 2011 10,340 8,927 (21.77) Appraisa Appeal-Damage Estimate
Woodfin, Christopher 653224 2011 6,950 3,475 (53.51) Appraisal Appeal-Hoids a Totalloss Title
Yarborough, Daniel 661559 2011 10,170 9,045 (16.62) Appraisal Appeal-High Mileage and pamage
Ye, Minjie 968103 2011 20,010 17,998 (31.00) Appraisal Appeal-Purchase Price
Total 4,889.70
�
August 4, 2011 thru September 1, 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.
~Tehicle Titles
Salvaged and Salvage Rebuilt: Any repairs that exceed 75% cf 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 fmance 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 witb NCDMV
September 8, 2006