HomeMy WebLinkAboutAgenda - 08-21-2012 - 5c 001
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 21, 2012
Action Agenda
Item No. 5-c
SUBJECT: Motor Vehicle Property Tax Release/Refunds for FY 2012-2013
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 48 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
$8,220.22 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2012-2013 is $8,220.22.
002
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the 48 motor vehicle property tax release/refunds requested
in accordance with the NCGS; and
• Approve of the attached refund resolution.
003
NORTH CAROLINA RES-2012-066
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
Illegal tax 105-381(a)(1)b.
Appraisal appeal 105-330.2(b) AUGUST 21, 2012
NAME ABSTRACT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT
Atwater,James Travers 973076 2011 9,430 0 (96.09) Changed county to Chatham(Illegal tax)
Atwater,James Travers 1001381 2012 4,680 0 (43.43) Changed county to Chatham(Illegal tax)
Bane,John 990607 2011 16,640 0 (304.90) Changed county to Durham(Illegal tax)
Beane,Carla Priddy 965104 2012 11,560 7,167 (40.32) High mileage(Appraisal appeal)
Belcher, Charles Edward 1001404 2012 20,050 0 (219.83) Changed county to Chatham(Illegal tax)
Belcher, Charles Edward 1001204 2012 25,910 0 (284.08) Changed county to Chatham(Illegal tax)
Berini,Joseph 1000608 2012 11,480 6,323 (46.34) Holds a totalloss title(Appraisal appeal)
Bettmann,Alicia 1001624 2012 23,630 0 (219.29) Changed county to Alamance(Illegal tax)
Bettmann,William 1001742 2012 23,390 0 (217.06) Changed county to Alamance(Illegal tax)
Bozarth, Cecil 328073 2012 19,400 500 (291.14) Holds an antique plate(Appraisal appeal)
Carroll, Robert 364338 2012 4,334 3,855 (4.46) High mileage(Appraisal appeal)
Cleveland, Rodney 1000067 2012 3,000 1,200 (16.28) Damage condition(Appraisal appeal)
Collman, Mitchell 364644 2012 4,088 3,679 (6.30) High mileage(Appraisal appeal)
Core Strategic Management 364704 2012 28,640 0 (471.17) Changed county to Chatham(Illegal tax)
Cox,William 966974 2012 54,800 500 (496.35) Holds an antique plate(Appraisal appeal)
Dolinger,Aaron 975094 2012 13,780 0 (280.21) Changed county to Durham(Illegal tax)
Donald J.Wenzel, MD PA 357250 2012 40,430 0 (652.78) Changed county to Durham(Illegal tax)
Ellis, Frederick 980726 2012 4,280 (47.31) Incorrect rate code(Clerical error)
Evarts,Jeffrey 647845 2012 12,560 11,304 (11.52) High mileage(Appraisal appeal)
Finn,John 990631 2011 7,730 0 (157.70) Changed county to Durham(Illegal tax)
Gardinier, Robert Edward 648111 2012 3,970 0 (44.66) Changed county to Chatham(Illegal tax)
Glenn, Rachel 995515 2012 690 (32.93) Incorrect rate code(Clerical error)
Ha,Yoon Cheol 1000940 2012 5,090 4,581 (7.84) High mileage(Appraisal appeal)
Ha,Yoon Cheol 1001464 2012 14,360 11,775 (39.82) High mileage(Appraisal appeal)
Hajirahim, Mohsen 358153 2012 10,940 8,971 (30.33) High mileage(Appraisal appeal)
Hannan, Michael 648518 2012 13,860 (91.54) Incorrect rate code(Clerical error)
Hansbrough,Amy 1001770 2012 22,720 0 (249.10) Changed county to Chatham(Illegal tax)
Hassan, Mona 358303 2012 23,050 22,335 (11.03) Damage condition(Appraisal appeal)
Hernandez, Laurie&Putney, Devino 992220 2012 17,900 0 (174.98) DMV error incorrect co owner(Illegal tax)
Johnson, Robert Evans 649127 2012 15,310 12,248 (50.08) High mileage(Appraisal appeal)
Krisko,John Frank 649446 2012 8,970 (49.05) Incorrect rate code(Clerical error)
Krisko,John Frank 649447 2012 7,670 (46.29) Incorrect rate code(Clerical error)
Lancaster,Alvis Earl 649504 2012 11,190 8,728 (22.94) High mileage(Appraisal appeal)
Lasley, Linda Homer 1002087 2012 13,520 0 (121.52) Changed county to Alamance(Illegal tax)
Latta,Yolanda 649549 2012 15,980 (33.97) Incorrect rate code(Clerical error)
Neal, Michael 351988 2012 21,150 17,766 (30.94) High mileage(Appraisal appeal)
Niezgoda, Steven 1001586 2012 125,234 0 (1959.11) Changed county to Harnett(Illegal tax)
Pate,Wiliam 650795 2012 7,610 6,240 (12.57) High mileage(Appraisal appeal)
Ringeisen, Lani 1000800 2012 32,280 0 (353.92) Changed county to Chatham(Illegal tax)
Robinson, Roger 651477 2012 5,400 0 (50.11) Changed county to Alamance(Illegal tax)
Russell, Robert 651613 2012 10,680 9,612 (16.45) High mileage(Appraisal appeal)
Shao, Peimin 1001682 2012 28,720 19,677 (139.31) Purchase Price(Appraisal appeal)
Simmons,Andrew Joseph 1001906 2012 21,310 0 (283.00) Changed county to Alamance(Illegal tax)
Simmons,Andrew Joseph 1001947 2012 22,050 0 (292.83) Changed county to Alamance(Illegal tax)
July 1, 2012 thru August 1, 2012
005
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) AUGUST 21, 2012
NAME ABSTRACT NUMBER BILLING YEAR ORIGINAL VALUE ADJUSTED VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT
Smith, Sharon 652027 2012 11,720 11,595 (1.14) High mileage(Appraisal appeal)
Snyder, Kandi 1001957 2012 20,970 18,454 (22.99) High mileage(Appraisal appeal)
Taylor, Denise 1001667 2012 15,600 0 (140.18) Changed county to Durham(Illegal tax)
Trevino, Duane 652581 2012 8,340 7,790 (5.03) Damage condition(Appraisal appeal)
Total (8,220.22)
July 1, 2012 thru August 1, 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