HomeMy WebLinkAboutAgenda - 01-24-2013 - 5bORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 24, 2013
Action Agenda
Item No. 5 -b
SUBJECT: Motor Vehicle Property Tax Releases /Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) No
ATTACHMENT(S):
Resolution
Releases /Refunds Data Spreadsheet
Reason for Adjustment Summary
INFORMATION CONTACT:
Dwane Brinson, Tax Administrator,
919- 245 -2109
1
PURPOSE: To consider adoption of a resolution to release motor vehicle property tax values
for seventy -eight (78) taxpayer requests that will result in a reduction of revenue.
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
$6,691.33 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2012 -2013 is $36,329.90.
RECOMMENDATION(S): The Manager recommends that the Board:
• Accept the report reflecting the motor vehicle property tax releases /refunds requested in
accordance with the NCGS; and
• Approve the attached refund resolution.
NORTH CAROLINA RES- 2013 -001
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
, 2013.
Clerk to the Board of Commissioners
K
Clerical error 105- 381(a)(1)a.(Incorrect rate)
Illegal tax 105- 381(a)(1)b.
Appraisal appeal 105- 330.2(b)
0
BOCC REGISTERED MOTOR VEHICLE REPORT JANUARY 24, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
AI- Talib, Tanya
1014359
2012
11,890
11,565
(5.01)
High mileage (Appraisal appeal)
Andrews, Addison Williams
595722
2012
11,860
9,251
(23.85)
High mileage (Appraisal appeal)
Babadjanov, Djavlan
984207
2012
14,950
12,259
(44.03)
High mileage (Appraisal appeal)
Babchenko, Volodymyr
595889
2012
2,490
1,992
(6.61)
High mileage (Appraisal appeal)
Bae, Sungmin
1019598
2012
17,380
13,904
(53.53)
High mileage (Appraisal appeal)
Berger, Elliott
596193
2012
14,700
12,054
(43.28)
High mileage (Appraisal appeal)
Brown, Courtney
1014364
2012
15,850
0
(274.15)
County changed to Mecklenburg (Illegal tax)
Chabad of Durham, Inc.
1014877
2012
16,840
12,125
(72.64)
High mileage (Appraisal appeal)
Choi, Jongmin
1013699
2012
9,360
7,488
(28.83)
High mileage (Appraisal appeal)
Christo, Katie Marie
979614
2012
10,660
10,660*
(76.51)
Incorrect situs address (Clerical Error)
Cox, David
1014757
2012
17,620
15,506
(32.57)
High mileage (Appraisal appeal)
Dalton, Charles Henry V
1008405
2012
30,320
0
(550.78)
County changed to Guilford (Illegal tax)
Darran, Jeffrey
607715
2012
3,230
2,630
(9.82)
High mileage (Appraisal appeal)
Davis, Sarah
607783
2012
11,960
10,760
(18.46)
High mileage and damage (Appraisal appeal)
Dupont, Debra
981014
2012
7,510
6,459
(9.51)
High mileage (Appraisal appeal)
Durbin, John Gordon
950184
2012
16,020
0
(276.77)
County changed to Pender (Illegal tax)
Durka - Manese, Colleen
1013114
2012
10,590
8,896
(15.22)
High mileage (Appraisal appeal)
Dutton, Mark
974482
2012
5,140
4,890
(0.76)
High mileage (Appraisal appeal)
Ellis, Roy II
1009917
2012
1,720
1,176
(16.76)
High mileage and damage (Appraisal appeal)
Financial Services Vehicle Trust
978839
2012
54,070
40,550
(208.26)
Incorrect model (Appraisal appeal)
Fox, Lynn
598650
2012
18,590
18,140
(7.35)
High mileage (Appraisal appeal)
Gahagan, Stacey Marlise
1013158
2012
16,180
16,180*
(110.88)
Incorrect situs address (Clerical Error)
Gao, Bai
103086
2012
18,050
16,295
(27.04)
Price paid (Appraisal appeal)
He, Lihua,
981316
2012
19,450
17,505
(29.96)
Damage estimate (Appraisal appeal)
Hicks, Jack Bolen III
1014399
2012
6,080
3,040
(46.83)
Damage estimate (Appraisal appeal)
Hill, James
1015051
2012
13,940
0
(244.73)
County changed to Mecklenburg (Illegal tax)
Hinton, Christian
982828
2012
11,120
8,896
(34.25)
High mileage (Appraisal appeal)
Howard, Radeyah Daaiyah
609518
2012
13,440
8,320
(78.87)
High mileage and damage (Appraisal appeal)
Howard, William
609519
2012
13,120
13,120*
(88.25)
Incorrect situs address (Clerical Error)
Howell, Matthew Curtis
985450
2012
29,270
28,795
(4.35)
High mileage (Appraisal appeal)
Huff, Gayleen
590145
2012
10,750
8,000
(42.30)
Incorrect model and condition (Appraisal appeal)
Jeong, Vonseok
1018581
2012
15,510
14,760
(8.52)
High mileage (Appraisal appeal)
Kleinschmidt, Mark
949832
2012
17,070
16,532
(8.29)
Price paid (Appraisal appeal)
November 22, 2012 thru January 2, 2013 *On this request value is not changed, but rate code is being corrected, which changes the tax bill amount.
Clerical error 105- 381(a)(1)a.(Incorrect rate)
Illegal tax 105- 381(a)(1)b.
Appraisal appeal 105- 330.2(b)
5
BOCC REGISTERED MOTOR VEHICLE REPORT JANUARY 24, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Knoerzer, Judith
966169
2012
12,220
10,500
(22.84)
High mileage and damage (Appraisal appeal)
Kreimer, David
998343
2012
9,360
5,164
(64.53)
High mileage and damage (Appraisal appeal)
Leonard, Braden
657502
2012
710
710*
(35.34)
Incorrect situs address (Clerical Error)
Leonard, Braden
967832
2012
15,010
15,010*
(136.24)
Incorrect situs address (Clerical Error)
Lutz, David Graham
978724
2012
16,610
12,624
(36.59)
High mileage (Appraisal appeal)
Mainland, Catherine
984689
2012
10,360
0
(189.59)
County changed to Wake (Illegal tax)
McFarland, Nelan
947903
2012
6,890
4,000
(26.15)
High mileage and damage (Appraisal appeal)
Merlau, Eric
981973
2012
15,850
13,948
(31.61)
High mileage (Appraisal appeal)
Merritt, Michael
601668
2012
6,660
5,032
(25.08)
High mileage (Appraisal appeal)
Monroe, Andrew Martin
984167
2012
4,000
3,600
(6.17)
Incorrect model (Appraisal appeal)
Morrison, Vilai
950217
2012
18,340
18,340*
(123.70)
Incorrect situs address (Clerical Error)
Nenninger, Paul
611311
2012
14,430
13,480
(15.54)
High mileage (Appraisal appeal)
Opesso, Matthew
1018564
2012
12,600
0
(224.09)
County changed to Durham (Illegal tax)
Parker, John Patrick
583037
2012
8,410
0
(159.55)
County changed to Durham (Illegal tax)
Parratt Wolff Inc.
602455
2012
14,400
12,672
(26.57)
High mileage (Appraisal appeal)
Parratt Wolff Inc.
602456
2012
18,420
15,473
(45.32)
High mileage (Appraisal appeal)
Pavlecich, Lisa
1019697
2012
23,310
0
(411.31)
County changed to Chatham (Illegal tax)
Pinnell, John
611839
2012
4,731
3,785
(8.67)
High mileage (Appraisal appeal)
Polito, Gregory
602737
2012
5,221
4,243
(8.80)
High mileage (Appraisal appeal)
Purcell, Pamela
1014805
2012
11,260
6,756
(69.27)
High mileage (Appraisal appeal)
Puser, Robert Leon
950491
2012
21,880
18,379
(46.50)
High mileage (Appraisal appeal)
Ragan, Donna Morris
941862
2012
13,090
11,257
(17.06)
High mileage (Appraisal appeal)
Rainbow Water Service Inc.
602931
2012
10,820
7,790
(49.56)
High mileage (Appraisal appeal)
Reitnauer, Pamela
947808
2012
32,820
32,395
(4.66)
High mileage (Appraisal appeal)
Riggsbee, Elizabeth
1014058
2012
8,020
0
(153.54)
County changed to Durham (Illegal tax)
Robbins, Jennifer
1018237
2012
5,540
0
(115.34)
County changed to Alamance (Illegal tax)
Rubish, Christopher
949679
2012
6,920
6,920*
(78.99)
Incorrect situs address (Clerical Error)
Rudd, Andrew
947418
2011
39,650
0
(640.77)
County changed to Durham (Illegal tax)
Rudd, Andrew
947418
2012
36,610
0
(593.93)
County changed to Durham (Illegal tax)
Samoshkin, Alexander
1011016
2012
34,800
30,695
(63.23)
Price paid (Appraisal appeal)
Sips, David Charles
612779
2012
10,080
6,854
(42.85)
High mileage (Appraisal appeal)
Smith, Pamela
1 10185571
2012
1 8,190
1 0
(70.27)1
County changed to Durham (Illegal tax
November 22, 2012 thru January 2, 2013 *On this request value is not changed, but rate code is being corrected, which changes the tax bill amount.
Clerical error 105- 381(a)(1)a.(Incorrect rate)
Illegal tax 105- 381(a)(1)b.
Appraisal appeal 105- 330.2(b)
A
BOCC REGISTERED MOTOR VEHICLE REPORT JANUARY 24, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Spinarski, Carson
1013171
2012
3,320
2,324
(30.68)
Holds a total loss title (Appraisal appeal)
Stearns, Carolyn
604163
2012
6,870
5,359
(23.24)
High mileage (Appraisal appeal)
Sykes, Jennifer
984886
2012
17,610
14,899
(41.70)
Damage estimate (Appraisal appeal)
Thomas, Michael Bradley
604520
2012
13,880
10,826
(27.92)
High mileage (Appraisal appeal)
Tidoe, Winston
1012767
2012
3,010
0
(39.98)
County changed to Alamance (Illegal tax)
Turner, Tracey
948153
2012
13,980
11,841
(32.95)
High mileage and damage (Appraisal appeal)
Twomey, Alyce
1019004
2012
12,520
0
(114.44)
County changed to Chatham (Illegal tax)
Weiner, Alison
942862
2012
8,620
7,408
(19.83)
High mileage and damage (Appraisal appeal)
Weller, Paul
1015047
2012
12,470
0
(112.05)
Double billing (Illegal tax)
Werpoler, Idan
1015050
2012
21,060
19,842
(13.36)
Price paid (Appraisal appeal)
Werpoler, Idan
1015048
2012
37,930
25,958
(131.27)
Price paid (Appraisal appeal)
Whitlock, James
942274
2012
19,140
14,164
(45.48)
High mileage (Appraisal appeal)
Young, James Edward
614274
2012
6,906
5,880
(15.80)
High mileage (Appraisal appeal)
Total
6,691.33
November 22, 2012 thru January 2, 2013 *On this request value is not changed, but rate code is being corrected, which changes the tax bill amount.
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 7
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