HomeMy WebLinkAboutAgenda - 02-07-2012 - 5c 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 7, 2012
Action Agenda
Item No. 5 -G
SUBJECT: Motor Vehicle Property Tax Release/Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Jenkins S. Crayton, 919-245-2735
Release/Refund Data Spreadsheet
Reason for Adjustment Summary
PURPOSE: To consider adoption of a release/refund resolution related to thirty-six (36)
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
$ 3,579.61 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2011-2012 is $47,216.98.
2
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the thirty-six (36) motor vehicle property tax release/refunds
requested in accordance with the NCGS; and
• Approve of the attached refund resolution.
NORTH CAROLINA Q D � a _ Q � 3
1��� � � �
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 T�Refund/Release"
has been taxed and the t�has not been collected: and
Whereas,as to each of the properties listed in the Request for Property Tax Refund/Release,the
taacpayer 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 TaacRefund/Release.
NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property taac 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 faregoing 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.
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.
Appraisal Appeal 105-330.2(b) FEBRUARY 7, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Bauerle, Sarah 606218 2011 16,110 15,760 5.72) A raisal a eal-hi h milea e
Bridgewater, Flo d 615048 2011 14,130 11,869 (34.83)A raisal a eal-hi h milea e
Brown,Thomas L nn 615136 2011 11,330 9,970 12.22 A raisal a peal-hi h milea e
Bunnage, Richard Lee 981204 2011 4,940 3,773 18.88) A raisal a eal-dama e
Caro, Marina 984561 2011 13,520 11,357 19.77 Ap raisal a eal-hi h milea e
Com ton Transport, Inc. 984777 2011 12,000 0 159.36 I�le al tax-count chan ed to Alamance
Dunn, Susanne Ellen 608092 2011 8,110 5,415 24.22 A raisal a eal-hi h milea e&dama e
Fine,James Allen 616543 2010 5,750 55.53 Clerical error-incorrect rate
Fine, James Allen 616543 2011 5,620 54.95 Clerical error-incorrect rate
Flana an, Ste hen 985188 2011 20,860 20,860 351.33) Ille al tax-count chan ed to Durham
Fowler, James William 982903 2011 10,830 0 (105.13 Ille al tax-double billin
Fritz, Marc 616723 2011 2,500 500 32.72 A raisal a eal-has an anti ue auto late
Gilmore, Brandon 357923 2011 12,500 0 150.80) Ille al tax-coun chan ed to Chatham
Graham, Mart 617030 2011 3,775 500 29.94) A raisal a eal-has an anti ue auto plate
Gutmann, Laura 986563 2011 17,740 303.27) Ille al tax-count chan ed to Durham
Howle, Edward 954233 2011 2,500 500 22.95)Ap raisal a eal-has an anti ue auto plate
Hundredmark,Abdrea 986585 2011 19,780 0 334.69 Ille al tax-count chan ed to Durham
Klingelsmith, Kathleen 610094 2011 12,770 12,545 2.02) A raisal a eal-hi h milea e
Lamb, Robert William 981935 2011 19,960 0 352.83 Ille al tax-count chan ed to Buncombe
L brand, Fred Ewin 984011 2011 15,560 0 (133.50) Ille al tax-count chan ed to Durham
Marquez, Celine 984189 2011 8,640 6,805 28.26 A raisal a peal-hi h milea e&dama e
Mebane Transport Co. 984110 2011 1,215 0 10.42) Ille al tax-rollin stock-state certified
Meeks, Da I James II 961233 2010 3,900 0 100.34) Ille al tax-milita leave&earnin s statement home of record WA
Pe'sa,Thomas 619639 2011 6,090 5,165 5.59 Ap raisal a eal-hi h milea e
Pinnell,John 611839 2011 5,166 4,731 (3.99) A raisal ap eal-hi h milea e
Rauen, Krai M. 982413 2011 31,850 0 311.55 Ille al tax-milita leave&earnin s statement home of record VA
Ri sbee, Mabel Carriher 612212 2011 12,950 6,475 105.92 A raisal a eal-dama e
Robbins, Mar uerite 603208 2011 5,260 0 115.07 Ille al tax-count chan ed to Durham
Rosati, Robert Anthon 985968 2011 8,470 0 77.74 Ille al tax-count chan ed to Durham
She ard, Parker Wilson 983825 2011 11,790 11,615 (2.69 A raisal a eal-hi h milea e
Summer, Elizabeth 620898 2011 15,560 0 (269.69 Ille al tax-count chan ed to Chatham
Teer,Walter 987117 2011 18,869 1,869 152.80 A raisal ap eal- urchase rice
Wick,John Glen 613988 2011 2,600 1,300 21.27) A raisal a eal-holds a total loss title
Wood ,Jennifer Rhodes 986846 2011 23,650 18,718 72.90 A raisal a eal- urchase rice
Wri ht,Anne Hob ood 986108 2011 3,020 0 79.40) Ille al tax-count chan ed to Franklin
Youn ,James 614274 2011 8,030 6,906 17.32 A raisal a eal-hi h milea e
Total 3,579.61
.1�
January 5, 2012 thru January 18, 2012
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 5
covering a particular pay period. This does list his home of record, which is his
permanent sta.te of residence where he would pay any state income t�es.
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
cla.im 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).
• �davit 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 stafus 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) Fraxne 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. '
I'�
Per Flora with NCDMV
September 8,2006