HomeMy WebLinkAboutAgenda - 05-15-2012 - 5bORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 15, 2012
Action Agenda
Item No. ,~j - b
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 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
$3,712.88 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2011-2012 is $65,533.25.
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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 R~ S- o~~ ~os' ~`T~
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 TaxRefund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMIVIISSIONERS OF ORANGE COUNTY 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 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.
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Clerk to the Board of Commissioners
Clerical error 105381(a)(1)a.(Incorrect rate) BOCC REGISTERED MOTOR VEHICLE REPORT
Illegal tax 105-381(a)(1)b.
Appraisal appeal 105-330.2(b) MAY 15, 2012
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Adolph, Darwin Nicholas 959808 2011 2,380 44.90) Incorrect rate code(Clerical error)
Bardsley, Philip Edward 992584 2011 31,520 0 (515.53) Change county to Chatham(Illegal tax)
Carr,Leslie 994499 2011 28,720 24,054 (51.16)Price paid(Appraisal appeal)
Carrera,Manita Annette 955221 2011 3,740 (24.11) Incorrect rate code(Clerical error)
Charles,Leon Fits erald 965275 2011 24,950 12,475 (123.76) Military Leave&Earning Statement,co-owned(Illegal ta
Davis,Deloris Darlene 993132 2011 990 0 (8.49 Change county to Durham(Illegal tax)
Edmundson,Johnna Janine 960728 2011 11,910 10,243 (14.99 High mileage(Appraisal appeal)
Fa er,Valeriane Anne 994025 2011 11,120 0 211.90) Change county to Chatham(Illegal tax)
Greene,Stephen 638248 2011 18430 13,270 (84.41)High milea e(Appraisal appeal)
Gurle , Kathleen 994072 2011 17,380 0 161.29 Change county to Alamance(Illegal tax)
Hai ,Irvine Reid 993823 2011 21,830 0 (366.27) Change county to Durham(Illegal tax)
James, Richard Arden Jr. 991357 2011 8,940 0 (81.73) Change county to Durham(Illegal tax)
Kote,Roden 994231 2011 7,790 3,895 (60.00) Salvage title(Appraisal appeai)
Laws, L nne John 639506 2011 15,420 12,644 25.37) High mileage(Appraisal appeal)
Lingle, Darrell Dean III 639649 2011 8,480 5,597 26.36) High mileage(Appraisal appeal)
Liptzin,M ron 994184 2011 19,610 0 (332.07) Change county to Watauga(Illegal tax)
Lon ,Karen Elizabeth 639737 2011 16,940 14,568 (38.80) High mileage(Appraisal appeal)
Mack,Felicia Richmond 610592 2010 4,110 0 (78.33)Change county to Alamance(Illegal tax)
Mack,Felicia Richmond 610592 2011 3,600 0 (66.67)Change county to Alamance(Illegal tax)
Mack,Felicia Richmond 649843 2011 14,020 0 (236.89)Change county to Alamance(Illegal tax)
Marbry, Doanld Lee 993464 2011 6,550 0 (13.90) Change county to Chatham(Illegal tax)
Moye,Redonna 962498 2011 11,090 9,537 23.91 High mileage(Appraisal appeal)
New South Building Co, Inc. 990926 2011 7,140 0 152.63) Change county to Durham(Illegai tax)
Norman,Denise 994868 2011 22,290 0 (373.35 Change county to Wake(Illegal tax)
Norris,James Pascal 954026 2011 16,110 13,210 (47.43)High mileage(Appraisal appeal)
Onuoha,Stanley 994000 2011 11,760 9,343 (37.24) High mileage&damage(Appraisal appeal)
Patei, Darshan 994173 2011 17,700 17,025 (10.41) High mileage(Appraisal appeal)
Ra , Hen Bradley 959500 2011 3,000 1,500 (13.71) Condition(Appraisal appeal)
Re man,Gina Lea 633936 2011 6,920 4,290 (24.03) High mileage(Appraisal appeal)
Schoonover,Jeff Allan 627340 2011 15,800 128.36) Incorrect rate code(Clerical error)
Smith, Linwood Michael 993444 2011 11,480 0 (103.16 Change county to Durham(Illegal tax)
Teixeira,Alexander 991988 2011 10,290 0 95.49 Change county to Alamance(Illegal tax)
Weck,Adam Jordan 994716 2011 14,260 12,549 (28.00) High mileage(Appraisal appeal)
Williams,Tyisha 635583 2011 4,020 3,595 (5.63) Hi h milea e(Appraisal appeal)
Wilson, David Patrick 363095 2011 35,600 30,616 (45.74) High mileage(Appraisal appeal)
Xu,Longuan 642988 2011 6,640 56.86 Incorrect rate code(Clerical error)
Total 3,712.88
.p
April 11, 2012 thru April 25, 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 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 vaxious 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 sta.tus 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