HomeMy WebLinkAboutAgenda - 02-21-2012 - 5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 21, 2012
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 35 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
$ 3,464.50 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2011-2012 is $50,681.48.
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 35 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
NORTH CAROLINA ~ r JC ,~O 1 a, ~~ a 3
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ORANGE COUNTY
REFUND/RELEASE RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-381 and/or 3302(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 Ta~c 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 taac imposed and has presented a valid
defense to the tax imposed as indicated on the Request for Property TaYRefund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS 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.
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 2�, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Barnard, Vaughn Noel III 954717 2011 6,890 6,063 (12.75) High mileage(Appraisal appeal)
Brasfiled, Carl 985694 2011 1,490 0 (13.82) County changed to Chatham(Illegal tax)
Brasfiled, Carl 986600 2011 810 0 (7.52) County changed to Chatham(Illegal tax)
Britton, Erica 985960 2010 5,360 0 (112.57) County changed to Union(Iliegal tax)
Camblos, Grace 615289 2011 1,210 605 (9.89) High mileage&damage(Appraisal appeal)
Coliman, Mitchell 629942 2011 7,430 6,805 (9.62) High mileage(Appraisal appeal)
Cox, Katherine 986677 2011 15,150 12,423 (24.67) High mileage(Appraisal appeal)
Elmore, Frank Anderson Jr. 986334 2011 12,000 9,894 (32.44) Purchase price(Appraisal appeal)
Farkas, Richard 953366 2011 4,050 2,025 (18.51) Damage(Appraisal appeal)
Fine, James Allen 940924 2011 3,000 (43.32) Incorrect rate code(Cierical error)
Fine, James Allen 598518 2011 3,022 (14.09) Incorrect rate code(Clerical error)
Gibson, Willietta 987513 2011 12,270 0 (162.95) County changed to Alamance(Illegal tax)
Howard, Radeyah 609518 2011 13,520 10,546 (45.81) High mileage(Appraisal appeal)
James, Betsy Conger 986398 2011 10,920 0 (119.72) County changed to Chatham(Illegal tax)
Kennedy, Barbara 590598 2011 3,250 0 (80.07) County changed to Durham(Illegal tax)
King, Nicholas 951027 2011 16,950 0 (291.09) NY Military leave and earning statement home of record (Illegal tax)
Kramer, John Martin 980170 2011 26,100 0 (481.49) County changed to Durham(Illegal tax)
Lemaster, Michael 618427 2011 11,130 7,568 (33.64) High mileage&damage(Appraisal appeal)
Livingston, Jamie 646816 2011 3,690 0 (36.31) County changed to Durham(Illegal tax)
Lloyd, Benjamin 618516 2011 3,200 (0.31) Incorrect rate code(Clerical error)
Lyons, Susan 984349 2011 4,900 2,450 (40.07) Repair estimate(Appraisal appeal)
McDowell, William 601531 2010 1,220 (37.10) Incorrect rate code(Clerical error)
Nichol, Gene Ray Jr. 619310 2011 10,520 9,047 (22.70) High mileage(Appraisal appeal)
Peruski, Scott 611772 2011 7,160 6,444 (10.58) High mileage(Appraisal appeal)
Pineda, Argelia 611836 2011 4,830 4,230 (8.87) High mileage&damage(Appraisal appeal)
Shreve, Mark Eugene 620541 2011 13,610 11,977 (26.72) High mileage(Appraisal appeal)
Sparrow, Philip Murray 620730 2011 8,370 (67.16) Incorrect rate code(Clerical error)
Sutton, Victoria Marie 613173 2011 8,470 6,268 (20.12) High mileage(Appraisal appeal)
Thillberg, Jean Louise 621082 2011 8,240 0 (156.93) County changed to Chatham(Illegal tax)
Warischalk, Nicholas 628282 2011 9,220 7,192 (31.24) High mileage(Appraisal appeal)
Yuen, Kayi 986444 2011 20,740 18,600 (32.97) Purchase price(Appraisal appeal)
Zipcar 984173 2011 19,390 0 (343.62) Taxed through gross receipts tax(Illegal tax)
Zipcar 985335 2011 20,860 0 (388.29) Taxed through gross receipts tax(Illegal tax)
Zipcar 984951 2011 19,120 0 (339.25) Taxed through gross receipts tax(Illegal tax) '
Zipcar 985157 2011 20,860 0 (388.29) Taxed through gross receipts tax(Illegal tax)
Total 3,464.50
January 18, 2012 thru February 1, 2012 'A
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 5
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 conta.ct 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
Tota1 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