HomeMy WebLinkAboutAgenda - 11-15-2011 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 15, 2011
Action Agenda
Item No. 5"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 release/refund resolution related to 61 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
$8,648.25 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2011-2012 is $25,163.70.
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 61 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
NORTH CAROLINA ~ ~ 5` _ a ~ I I . ~ Q~
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
r has timely applied in writing for arefund or release of the tax imposed and has presented a valid
to the tax imposed as indicated on the Request for Property TaxRefund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
OF ORANGE COUNTY THAT the recommended property tax refund(s) and
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(b)
BOCC REGISTERED MOTOR VEHICLE REPORT
NOVEMBER 15, 2011
NAME ABSTRACT
NUMBER BILLING
YEAR ORIGINAL
VALUE ADJUSTED
VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Abrams, Hiller Joseph 661670 2011 7,600 6,232 (21.07) Appraisal Appeal -High Mileage
Anderson, John Bryan 979305 2011 14,240 9,114 (57.67) Appraisal Appeal -High Mileage
Bloodworth, Alexander 955051 2010 12790 0 (247.21) Illegal Tax -County Changed to Alleghany
Bloom Where You Are Planted 643663 2011 25,990 0 (450.37) Illegal Tax -County Changed to Wake
Bud Matthews Service, Inc. 587334 2011 13,080 0 (231.49) Illegal Tax -County Changed to Chatham
Bud Matthews Service, Inc. 587337 2011 15,970 0 (276.00) Illegal Tax.- County Changed to Chatham
Canon, David 654384 2011 6,520 5,607 (14.06) Appraisal Appeal -High Mileage
Carduner, Jordan 662750 2011 4,090 2,045 (31.50) Appraisal Appeal -Repair Estimate
Clifford, Richard 975016 2011 23,440 0 (391.07) Illegal Tax -County Changed to Durham
Conerly, Porter Patrick 578624 2011 7,380 6,450 (14.33) Appraisal Appeal -High Mileage & Damage
Davidian, Daniel 974827 2011 31,820 0 (520.16) Illegal Tax -County Changed to Wake
Diefenderfer, Robert
978320
2011
2,530
0
(68.98) _
Illegal Tax -County Changed to Durham
Diefenderfer, Robert 978887 2011 11,580 0 (208.39) Illegal Tax -County Changed to Durham
Dinah B. Vice DDS, PA
647559
2011
9,650
0
(187.20) ___ _
Illegal Tax -County Changed to Avery
Durham, Lewis 663754 2011 7,929 6,614 (21.51) Appraisal Appeal -High Mileage
Eastside Baptist Church 980058 2010 19,850 0 (263.61) Illegal Tax -Exempt Property
Edwards, Karen Carusoe 980183 2011 21,740 15,658 (55.01) Appraisal Appeal -Purchase Price
Edwards, Louis 588649 2011 3,000 1,500 (16.87) Appraisal Appeal -Repair Estimate
Edwards, Mark 979374 2011 16,270 0 (280.62) Illegal Tax -County Changed to Durham
Evans, Antonio Marquett 943165 2009 840 0 (8.55) Illegal Tax -Double Billed
Freedman, Stephen
664180
2011
8,730
5,587
(48.41) _
Appraisal Appeal -High Mileage
Freedom House Recovery 978603 2011 25,330 0 (420.18) Illegal Tax -Exempt Property
Gee, Deborah
648163
2009
9,010
0
(189.26) __
Illegal Tax -County Changed to Durham
Harrison, Joyce
978842
2011
14,990
0
(260.90) ___ _ _
Illegal Tax -County Changed to Durham
Heinbaugh, Nan Shirley 589790 2011 6,120 3,060 (34.42) Appraisal Appeal -Repair Estimate
Hogue, Cyrus 656550 2011 7,350 0 (124.06) Illegal Tax -County Changed to Watauga
Johnson, Karen 977816 2011 6,350 0 (127.81) Illegal Tax -County Changed to Durham
Jones, Felicia 656973 2011 16,870 13,833 (44.88) Appraisal Appeal -High Mileage
Lerner, Angelene 979372 2011 3,650 (3.48) Clerical Error -Incorrect Rate Code
Liberty, Greg 591052 2011 19,960 13,972 (97.95) Appraisal Appeal -High Mileage
Logan, John 666157 2011 14,260 7,700 (101.04) Appraisal Appeal -High Mileage
Mann, Edwin Niles 980179 2011 4,000 0 (36.18) Illegal Tax -County Changed to Alamance
Marks, Carl
657189
2011
5,751
3,339
(22.46) __
Appraisal Appeal-High Mileage
Maxey, James Allen
591491
2011
7,500
(52.29) _
Clerical Error -Incorrect Rate Code
McWilliams, James 591663 2011 5,950 0 127.33. Illegal Tax -County Changed to Durham
October 14, 2011 thru October 27 , 2011
Clerical Error 105-381 (a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE REPORT
Illegal Tax 105-381(a)(1 )b.
Appraisal Appeal 105-330.2(b) NOVEMBER 15, 2011
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
McWilliams, James
591664
2011
5,750
0
(124.06) _____
Illegal Tax -County Changed to Durham
Meadows, Linda 974496 2011 23,690 19,900 (61.07) Appraisal Appeal -High Mileage
Mestre, Sheila 666685 2011 9,580 7,664 (31.34) Appraisal Appeal -High Mileage
Moussa, Lara Issam 591970 2011 7,530 6,476 (15.59) Appraisal Appeal -High Mileage
Orange Chapel United Methodist Church 979466 2011 20,590 0 (191.07) Illegal Tax -Property Exempt
Orange, Wallace 667174 2011 12,840 11,299 (13.84) Appraisal Appeal -High Mileage
Osawa, Masaki 979615 2011 6,740 3,370 (51.92) Appraisal Appeal - Holds a Total-loss Title
Ostrow, Robert John 979925 2011 25,330 0 (384.38) Illegal Tax -County Changed to Durham
Pettersson, Deanna
979137
2011
55,680
0
(887.69) _
Illegal Tax -County Changed to Wake
Plavumkal, Suneej 667491 2011 5,190 3,302 (29.09) Appraisal Appeal -Repair Estimate
Polomsky, Mataj
979662
2011
21,520
0
(361.49) _ _
Illegal Tax -County Changed to Chatham
Robinson, John 941314 2011 5,550 2,775 (25.11) Appraisal Appeal - Holds a Totalloss Title
Rosenberg, Alexander 980167 2011 10,430 0 (117.33) Illegal Tax -County Changed to Durham
Smith, Charles 593697 2011 4,270 2,474 (16.14) Appraisal Appeal -High Mileage & Damage
outherland, Carolyn
627616
2011
7,110
(73.58) -- - _
Clerical Error- Incorrect Rate Code
Southerland, Harold
660086
2011
11,690
(101.65) _
Clerical Error- Incorrect Rate Code
Southerland, Harold 668592 2011 3,120 (49.12) Clerical Error- Incorrect Rate Code
Illegal Tax -Military Leave and Earning Statement
Home of Record (IL)--only took half off--Primary
Stockton, Sean & Martin, Margaret 975133 2011 32,610 16,305 (251.15) owner is not Exempt
Suson, Gail 978737 2011 23,740 18,987 (43.45) Appraisal Appeal -Purchase Price
Tang, Kuang 979581 2011 21,250 0 (357.35) Illegal Tax -County Changed to Wake
Teckmyer, Carrie Jane
954251
2010
5,950
0
(106.95) _
Illegal Tax -County Changed to Onslow
Wenner, Allen 972986 2011 1,710 0 (56.34) Illegal Tax -County Changed to Durham
Wenner, Allen Harold 977757 2011 2,090 0 (62.19) Illegal Tax -County Changed to Durham
Williams, Debra 576758 2011 13,680 12,047 (25.15) Appraisal Appeal -Repair Estimate
Zhu, Peiwen 965677 2011 17,420 0 (30.00) Illegal Tax -Double Billed
Illegal Tax -Military Leave and Earning Statement
Zornick, John 670276 2011 5,800 (124.88) Home of Record (WA)
Total 8,648.25
October 14, 2011 thru October 27 , 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