HomeMy WebLinkAboutAgenda - 01-24-2012 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 24, 2012
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 release/refund resolution related to 83 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
$9,713.40 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2011-2012 is $43,637.37.
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 83 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
NORTH CAROLINA ~ ~S ' ~ ~ (~ " ~
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
COMIVHSSIONERS 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
2012.
3
Clerk to the Board of Commissioners
Clerical Error 105-381(a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE REPORT
Illegal Tax 105-381(a)(1)b.
AppraisalAppea1105-330.2(b) .JANUARY 24, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL .
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Anthon ,Jeffre 605978 2011 7,720 32.68 Clerical error-incorrect rate code
Babchenko,Volod m r 595889 2011 2,860 2,059 10.63 A raisal a eal-hi h milea e
Benton, Selb Glenn Jr. 629167 2011 16,300 13,692 40.16 A raisal ap eal-hi h milea e
Ber er, Elliott Todd 596193 2011 14,970 12,575 39.17 Ap raisal a eal-hi h milea e
Bowden,William 606488 2011 17,433 0 (196.10) Ille al tax-count chan ed to Pender
Boyle,James 606508 2011 10,014 9,013 15.43 A raisal ap eal-hi h milea e
Carden, David 984955 2011 20,460 0 345.17 Ille al tax-count chan ed to Wake
Carlton,Jantzen 943114 2010 16;130 0 (161.02 Ille al tax-double billed
Chase, Charlotte Post 981918 2011 13,720 13,220 7.70 A raisal a eal-hi h milea e
Delcam o,Yanire Estrada 982331 2011 13,680 10,380 53.97 A raisal a eal-hi h milea e&dama e
Dito, Gre o Gerard 598061 2011 2,600 1,780 (13.42 A raisal a eal-hi h milea e
Dokter,Bradle 984169 2011 10,150 8,729 13.25 A raisal a eal-hi h milea e
Ebenezer Baptist Church 817724 2011 3,820 0 35.07 Ille al tax-exem t ropert
Ellis, Frederick 961861 2011 1,320 35.81 Clerical error-incorrect rate code
Ellis, Frederick 980726 2011 4,800 49.41 Clerical error-incorrect rate code
Fesel, Kell Eli 964812 2011 12,460 0 221.93 Ille al Tax-milita exem t leave&earnin statement home of record is PA
Fesel, Kell Eli 664039 2011 7,000 0 137.83 Ille al Tax-milita exem t leave&earnin statement home of record is PA
Fesel, Kell Eli 664040 2011 1,140 0 47.56 Ille al Tax-milita exem t leave&earnin statement home of record is PA
Finholt, Rachel 598521 2011 2,140 0 62.96 Ille al tax-count chan ed to Wake
Frank, Nathan R an 982457 2011 5,900 2,950 45.45 A raisal a eal-dama e
F e,Scott 967474 2011 17,990 141.32 Clerical error-incorrect rate code
Glenn, Rachel 608790 2011 640 32.59) Clerical error-incorrect rate code
Hales, Philip 941789 2011 10,090 5,045 82.52 A raisal a eal-holds a total loss title
Hannan, Michael 609100 2011 38,800 (202.27 Clerical error-incorrect rate code
Hassan,Mona 599439 2011 16670 9750 106.59 A raisal a eal-dama e
Hazelett,Thomas 983056 2011 14,150 12,540 21.39 A raisal a eal-hi h milea e
.p
November 22, 2011 thru January 4, 2012
Clerical Error 105-381(a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE REPORT
Iilegal Tax 105-381(a)(1)b.
AppraisalAppea1105-330.2(b) .JANUARY Z4, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Hen , Christ 981212 2011 2,025 0 31.19 ille al tax-count chan ed to Wake
Holmes,Geor e 982507 2011 11,150 9,438 18.63 A raisal a eal-hi h milea e
Honda Lease Trust 979637 2011 20,190 0 341.01 Ille al tax-count chan ed to Durham
Howard,William Lawrence 609519 2011 13,830 92.68 Clerical error-incorrect rate code
Huckle, Paul 984496 2011 31,670 0 517.85 ille al tax-count chan ed to Chatham
Hume, David Emo 590160 2011 8,100 4,643 (56.54 A raisal a eal-hi h milea e&dama e
Hunter, Michael 979325 2011 14,970 0 198.80) Ille al tax-count chan ed to Alamance
Isham, Steven 956085 2010 12,740 0 120.20 Ille al Tax-milita exem t leave&earnin statement home of record is FL
Junker,Ga 600272 2011 14,150 11,330 46.13 A raisal a eal-hi h milea e&dama e
Knoerzer,Judith 966169 2011 13,220 12,220 13.28 A raisal a eal-hi h milea e
Knouf,Ahmed 600560 2011 6,190 5,940 3.69 A raisal a eal-hi h milea e
Kress, Lance Whitaker 610155 2011 11,120 9,563 14.00 A raisal a eal-hi h milea e
Lemaster, Michael Todd 610337 2011 8,900 6,764 19.89 A raisal a peal-hi h milea e
Mallett,Walter 973169 2011 6,220 0 131.33 Ille al tax-count chan ed to Durham
Man um,C nthia 591337 2011 7,720 5,095 24.45) A raisal a eal-hi h milea e
Manle , Geoffre Bryant 601271 2011 3,980 2,682 11.67 A raisal a eal-hi h milea e&dama e
Maread , Michael 979304 2011 23,700 11,850 111.84 A raisal a eal-holds a total loss title
Ma ,William Wesle 959648 2011 7,520 0 73.59 Ille al tax-count chan ed to Wake
Mellows, Gwendol n 974834 2010 19,960 0 190.94 Ille al tax-count chan ed to Chatham
Monta ue, Ernest 601845 2011 19,180 0 325.45 Ille al tax-count chan ed to Durham
Morsber er, Michael 601924 2011 3,510 500 46.37 A raisal a eal-holds an anti ue auto late
Na lehout, Laura L nn 982058 2011 15,840 0 142.37 Ille al tax-count chan ed to Durham
Palmatier, Ma Katherine 948384 2011 8,110 6,975 10.26 A raisal a eal-hi h milea e
Palmatier, Michael 947591 2011 22,590 20,331 20.44 A raisal a eal-hi h milea e
Park, James Kwan 592330 2011 4,080 2,040 31.44 A raisal a eal-dama e
Patial, Sonika 982770 2011 23,830 0 (419.81 Ille al tax-count chan ed to Durham
Perez,Alexander 658873 2011 33,100 0 499.22 Ille al tax-count chan ed to Durham
Membership 985158 2011 37,580 0 343.52 Ille al tax-exem t ro ert
Membershi 970918 2010 28,070 0 273.56 Ille al tax-exem t ro ert
Pura, Remi io Jao 602887 2011 7,250 5,945 (20.11 A raisal a eal-hi h milea e
Puser, Robert 950491 2011 24,340 23,540 10.63 A raisal a eal-hi h milea e
. �
November 22, 2011 thru January 4, 2012
c�erica�E«o��os-s$��a���>a.piv�oRRE�T t�TE> BOCC REGISTERED MOTOR VEHICLE REPORT
Illegal Tax 105-381(a)(1)b.
AppraisalAppea1105-330.2(b) .JANUARY 24, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Rec clin For Youth Inc 807518 2011 2,500 0 21.45 Ille al tax-exem t ro e
Richard, Monica 592969 2011 2,420 1,800 10.14 Ap raisal ap eal-dama e
Rider, Deborah 980611 2011 8,370 4,185 61.84 A raisal a eal-holds a total loss title
Robinson,Ashle 979395 2011 20,010 0 338.24 Ille al tax-count chan ed to Durham
Ross, Ruth 983410 2011 6,480 0 129.82 tlle al tax-count chan ed to Durham
Sawtelle, Glenn 603550 2011 13,930 9,054 79.76 A raisal a eal-hi h milea e&dama e
Sechrist, Steven 603659 2011 11,770 9,416 21.52) A raisal a eal-hi h milea e
Shirle , Pamela 942846 2011 13,970 0 (245.19 Ille al tax-count chan ed to H de
Shundi,Anli 659871 2010 17,610 15,849 27.13 A raisal a eal-hi h milea e
Smith,Che I 984762 2011 8,870 0 166.63 Ille al tax-count chan ed to Chatham
Southerland, Harold 984379 2011 61,394 394.01 Clerical error-incorrect rate code
Sturdivant, Brenda 983067 2011 15,100 0 277.01 Ille al tax-count chan ed to Alamance
Tan, Robert Lester 981208 2011 13,750 0 241.82 Ille al tax-count chan ed to Chatham
Tesfu, Daniel Balema 951310 2011 8,770 6,570 33.88)A raisal a eal-hi h milea e
Thomas, Michael 604520 2011 14,100 10,998 28.36 A raisal a eal-hi h milea e
Tro don, Doris 981437 2011 9,900 0 111.36 Ille al tax-count chan ed to Alamance
Truesdale,Jason 982491 2011 14,710 0 136.51 Ille al tax-count chan ed to Chatham
Truesdale,Jason 982132 2011 15,870 0 147.27 Ille al tax-coun chan ed to Chatham
Truesdale,Jason 984356 2011 11,120 0 103.19 Ille al tax-count chan ed to Chatham
Turner,Trace 948153 2011 14,180 12,366 27.94 A raisal a eal-dama e
Universit United Methodist 947291 2011 28,000 0 461.31 Ille al tax-exem t ro ert
Ward, David Clark 605096 2011 8,060 6,448 18.00 A raisal a eal-hi h milea e
Widma er,Jeffre 595066 2010 4,790 0 (119.32 Ille al tax-count chan ed to Durham
Wittman,Josh 968058 2011 4,660 0 54.41 Ille al tax-count chan ed to Chatham
XDS, Inc. 914560 2011 8,070 0 69.24 Ille al tax-exempt ro ert
XDS, Inc. 914459 2011 8,830 0 75.76 Ille al tax-exem t ro ert
Total 9,713.40
rn.
November 22, 2011 thru January 4, 2012
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub ~
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