HomeMy WebLinkAboutAgenda - 08-21-2012 - 5b 001
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 21, 2012
Action Agenda
Item No. 5-b
SUBJECT: Motor Vehicle Property Tax Release/Refunds for FY 2011-2012
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Dwane Brinson, Tax Administrator,
Release/Refund Data Spreadsheet 919-245-2109
Reason for Adjustment Summary
PURPOSE: To consider adoption of a release/refund resolution related to 55 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
$8,427.95 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2011-2012 is $83,903.48.
002
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 55 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
003
NORTH CAROLINA RES-2012-065
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 for the
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 a refund 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
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
004
Clerical error 105-381(a)(1)a.(Incorrect rate) BOCC REGISTERED MOTOR VEHICLE REPORT
Appraisal tax 105-381(a)(1)b.1 05-330 AUGUST 21 a 2012
Appraisal appeal 105-330.2(b)
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Alagha, Sanz 997086 2012 22,090 18,997 (47.64) High mileage (Appraisal appeal)
Alvis, Christopher 643194 2011 7,000 5,460 (14.08) High mileage(Appraisal appeal)
Barber, Jennifer 966769 2009 8,700 0 (83.42) Changed county to Durham(Illegal tax)
Biron, Holly Renee 965239 2012 23,060 0 (407.22) Changed county to Durham(Illegal tax)
Bradshaw, Patricia 328090 2012 8,230 5,432 (41.35) High mileage(Appraisal appeal)
Brady, George 999593 2012 12,390 11,390 (14.78) High mileage(Appraisal appeal)
Bud Matthews Service 999382 2012 19,310 0 (327.45) Changed county to Chatham(Illegal tax)
Chang, Yin Fu 999697 2012 28,720 19,990 (142.82) Purchase Price(Appraisal appeal)
Crittenton, William Chad 356970 2012 6,340 5,706 (5.73) High mileage(Appraisal appeal)
Cunningham, Melissa Anne 999772 2012 2,420 1,210 (19.79) Repair Estimate (Appraisal appeal)
Davis, Oliver 998752 2012 25,780 12,890 (210.86) Holds a totalloss title (Appraisal appeal)
Dimitrov, Daniel 965205 2012 3,650 1,825 (26.97) Damage condition (Appraisal appeal)
Docro Inc. 965216 2012 55,293 45,313 (163.25) Damage condition (Appraisal appeal)
Freedom House Recovery 998997 2012 7,620 0 (147.38) Tax exempt status(Illegal tax)
Freedom House Recovery 998271 2012 1,620 0 (54.95) Tax exempt status(Illegal tax)
Freedom House Recovery 998178 2012 2,350 0 (66.20) Tax exempt status(Illegal tax)
Fuller, James Robert Jr. 962389 2011 20,790 (41.19) Incorrect rate code (Clerical error)
Gilmour, Arnold 962488 2011 18,090 16,099 (29.43) Purchase Price (Appraisal appeal)
Gonzalez, Danny 979071 2011 40,200 0 (708.08) Changed county to Durham(Illegal tax)
Hagy, Judith 1000008 2012 11,780 10,366 (21.77) High mileage (Appraisal appeal)
Hayes, Edward 994397 2011 28,292 0 (465.81) Changed county to Chatham(Illegal tax)
Heyer, Walter James 996791 2011 17,390 14,608 (25.43) High mileage (Appraisal appeal)
Inantino, Patricia 996455 2012 19,080 17,172 (29.40) High mileage(Appraisal appeal)
Jensen, Timothy 358811 2011 4,690 0 (43.52) Changed county to Alamance(Illegal tax)
Kehren, Jessica 649271 2012 14,840 0 (258.60) Military leave&earning statement home of record MN (Illegal tax)
Kurt, Mark Robert 998559 2012 25,380 19,796 (86.02) High mileage(Appraisal appeal)
Lagan, Garrett 564202 2011 2,160 0 (69.22) Change county to Jackson (Illegal tax)
Markland, Gail 359694 2012 9,850 9,450 (6.17) High mileage(Appraisal appeal)
Mauk, Rhiannon 359767 2012 12,000 (94.73) Incorrect rate code(Clerical error)
Meacham, Marvin 997767 2012 790 0 (6.78) Changed county to Chatham(Illegal tax)
Meachan, Marvin Cook 997767 2012 790 0 (6.78) Changed county to Chatham(Illegal tax)
Monroe, Andrew Martin 984167 2011 4,410 4,000 (6.32) Incorrect model (Appraisal appeal)
Morgan, Robert William 999185 2012 13,400 8,844 (74.53) High mileage(Appraisal appeal)
Morris, Joseph Norman 997809 2012 189,900 7,524 (1,728.01) Over assessment(Appraisal appeal)
May 31, 2012 thru June 30, 2012
005
Clerical error 105-381(a)(1)a.(Incorrect rate) BOCC REGISTERED MOTOR VEHICLE REPORT
Appraisal tax 105-381(a)(1)b.1 05-330 AUGUST 21 a 2012
Appraisal appeal 105-330.2(b)
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Murphy, Daniel Reilly Jr. 360304 2012 13,500 500 (200.25) Antique auto plate (Appraisal appeal)
Njord, Rebecca Anne 999688 2012 20,860 0 (371.23) Changed county to Durham(Illegal tax)
Nolen-Weathington, Eric 963221 2012 23,850 20,511 (30.20) High mileage (Appraisal appeal)
Nudelman, Devon 970794 2012 11,780 0 (222.69) Military leave &earning statement home of record TX(Illegal tax)
Parker, Billy William 835835 2012 3,000 800 (19.91) Condition (Appraisal appeal)
Peters-Williams, Cherelle 667411 2010 3,500 0 (93.12) Military leave&earning statement home of record NY(Illegal tax)
Shaw, William 999070 2012 10,770 0 (118.09) Changed county to Chatham(Illegal tax)
Sleboda, Robert 361871 2012 2,724 2,125 (9.23) High mileage(Appraisal appeal)
Smith, Kyle 999080 2012 12,980 0 (229.94) Changed county to Chatham(Illegal tax)
Stone, Julie Kristen 999847 2012 45,630 0 (732.89) Changed county to Durham(Illegal tax)
Strayhorn, Michael 641979 2012 14,256 12,691 (23.14) High mileage(Appraisal appeal)
Teague, Jeffery 687468 2011 8,700 5,012 (59.44) High mileage&damage(Appraisal appeal)
Turner, Jessica Lauren 993419 2011 4,640 0 (109.70) Changed county to Durham(Illegal tax)
Vollmer, Tiffany 965637 2012 18,810 16,929 (17.19) High mileage(Appraisal appeal)
Watson, Georg Ann 362860 2012 13,460 11,306 (35.23) High mileage(Appraisal appeal)
Wheeler, Stephanie 998619 2012 9,070 0 (169.72) Changed county to Durham(Illegal tax)
Widenheftm, Betsy 363015 2012 18,890 12,467 (58.10) High mileage(Appraisal appeal)
Williamson, Wayne 363081 2012 12,570 11,745 (9.28) High mileage(Appraisal appeal)
Wrynn, Matthew Taylor 999192 2012 12,390 10,676 (26.41) High mileage& repair estimate (Appraisal appeal)
Xu, Longquan 363232 2012 11,480 (76.44) Incorrect rate code (Clerical error)
Zelasko, Scott Matthew 363294 2011 19,170 0 (340.07) Military leave &earning statement home of record PA(Illegal tax)
Total (8,427.95)
May 31, 2012 thru June 30, 2012
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 006
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