HomeMy WebLinkAboutAgenda - 02-19-2013 - 5b
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date:February 19, 2013
Action Agenda
Item No.5-b
SUBJECT:
Motor Vehicle Property Tax Releases/Refunds
DEPARTMENT:PUBLIC HEARING: (Y/N)No
Tax Administration
ATTACHMENT(S):INFORMATION CONTACT:
ResolutionDwane Brinson, Tax Administrator,
Releases/RefundsData Spreadsheet919-245-2726
Reason for Adjustment Summary
PURPOSE:
To consider adoption of a resolution to release motor vehicle property tax values
forthirty (30) taxpayers with a total of thirty-three (33) bills 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.
NCGS105-381(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
$2,361.74to Orange County, the towns, and school and fire districts.Financial impact year to
date for FY2012-2013 is $40,170.07.
RECOMMENDATION(S):
The Manager recommendsthat the Board:
Accept thereport reflecting themotor vehicle property tax releases/refunds requested in
accordance with the NCGS; and
Approve the attached refund resolution.
RES-2013-010
NORTH CAROLINA
ORANGE COUNTY
REFUND/RELEASE RESOLUTION(Approval)
Whereas,
North Carolina General Statutes 105-381 and/or 330.2(b) allows for the refundand/or
releaseof taxes when the Board of County Commissioners determines that a taxpayer applying for the
release/refundhas a valid defense to the tax imposed; and
Whereas,
the properties listed in each of the attached “Request for Property TaxRefund/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 TaxRefund/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 Tax Refund/Release.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS 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 heldon
____________________, 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
Clerical error 105- 381(a)(1)a.(incorrect rate)
Illegal tax 105- 381(a)(1)b.
Appraisal appeal 105- 330.2(b)
BOCC REPORT REGISTERED MOTOR VEHICLE
FEBRUARY 79, 2073
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Al Bjaly, Jad Gorge Tawfeeq
986179
2012
97750
97750
(30.47)
Incorrect rate code (Clerical error)
Armstrong, Nancy Anne
614552
2012
117910
97528
(36.70)
High mileage (Appraisal appeal)
Arrington, Herbert
614561
2012
37520
17760
(19.79)
Total loss title (Appraisal appeal)
Bergland, Gregory
614814
2012
227490
187892
(47.78)
High mileage (Appraisal appeal)
Boswell, Kelsey
1021693
2012
167430
0
(153.06)
County changed to Alamance (Illegal tax)
Bridgwater, Floyd
615048
2012
127310
107587
(26.53)
High mileage (Appraisal appeal)
Brown, Thomas
615136
2012
107120
87703
(12.87)
High mileage (Appraisal appeal)
Brown, Thomas
954114
2012
277900
277300
(2.72)
High mileage (Appraisal appeal)
Clark, Brian Robert
1022705
2012
77070
0
(65.86)
County changed to Caswell (Illegal tax)
Cox, Katherine
986677
2012
137500
107800
(24.43)
High mileage (Appraisal appeal)
England, Robert
1020887
2012
37050
0
(28.41)
County changed to Durham (Illegal tax)
Fesel, Frederick
1021125
2012
27780
0
(24.98)
County changed to Durham (Illegal tax)
Fine, James
616543
2012
57480
57480
(54.33)
Incorrect rate code (Clerical error)
Fine, James
1009559
2012
37000
37000
(43.32)
Incorrect rate code (Clerical error)
Gigliotti, Shannon
1020991
2012
67600
67600
(60.58)
County changed to Durham (Illegal tax)
Hardesty, Eva
1003460
2012
97280
97280
(192.81)
County changed to Henderson (Illegal tax)
Hoopes, Kyle
984896
2012
87940
77331
(26.32)
High mileage (Appraisal appeal)
Human Kindness Foundation
1012548
2012
37370
0
(32.48)
Property exempt (Illegal tax)
Lee, Nancy Suman
618407
2012
117720
87438
(50.56)
High mileage (Appraisal appeal)
Mahmoud, Tamer
1022098
2012
257210
0
(418.34)
County changed to Durham (Illegal tax)
Mcmillan, Donald Jonathan
1018966
2012
227830
207939
(30.93)
Price Paid (Appraisal appeal)
New South Building Co.
1005062
2012
67230
67230
(61.14)
Incorrect rate code (Clerical error)
Picotte, Vincent
619735
2012
107470
57235
(48.05)
High mileage and damage (Appraisal appeal)
Reily, William
1022067
2012
207880
157622
(49.82)
High mileage and damage (Appraisal appeal)
Richards, Thomas
620043
2012
187970
187495
(4.26)
High mileage (Appraisal appeal)
Schultz, Hannah
620396
2012
77540
77540
(82.58)
Incorrect rate code (Clerical error)
Shreve, Mark
620541
2012
127600
107332
(37.09)
High mileage (Appraisal appeal)
Siler, Sean
1018605
2012
317510
227448
(139.60)
High mileage and damage (Appraisal appeal)
Siler, Sean
1018112
2012
137370
87824
(70.03)
High mileage (Appraisal appeal)
Soo, Mary
954434
2012
37140
500
(24.23)
Holds an antique plate (Appraisal appeal)
Starner, William
1021694
2012
137280
0
(119.33)
County changed to Durham (Illegal tax)
Teer, Dorothy
1020801
2012
67330
0
(255.01)
County changed to Durham (Illegal tax)
Tepperman, Barbara
986787
2012
87140
87140
(87.33)
Incorrect rate code (Clerical error)
Total
(27361.74)
January 16, 2013 thru January 30, 2013
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
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