HomeMy WebLinkAboutAgenda - 03-19-2013 - 5b1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 19, 2013
Action Agenda
Item No. 5 -b
SUBJECT: Motor Vehicle Property Tax Releases /Refunds
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Dwane Brinson, Tax Administrator,
Releases /Refunds Data Spreadsheet 919 - 245 -2726
Reason for Adjustment Summary
PURPOSE: To consider adoption of a resolution to release motor vehicle property tax values
for twenty -five (25) taxpayers with a total of fifty (50) 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.
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
$6,997.98 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2012 -2013 is $48,958.80.
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 -019
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)
BOCC REPORT - REGISTERED MOTOR VEHICLE
MARCH 19, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Adams, Gus Allen Jr.
595532
2012
2,180
2,180
(46.78)
Incorrect situs address (clerical error)
Annas, Andrea
622224
2012
11,890
11,890
(84.18)
Incorrect situs address (clerical error)
Chappell, Kim
623079
2012
12,600
0
(224.09)
Changed county to Harnett (illegal tax)
Cork, Jennifer Elyse
981270
2012
21,830
0
(407.63)
Changed county to Harnett (illegal tax)
Daniel, James Robert II
623421
2012
9,920
6,547
(30.84)
High mileage (appraisal appeal)
Dennis, Johnathan
1023580
2012
16,020
13,980
(33.36)
Purchase price (appraisal appeal)
Dupont, Debra
623669
2012
8,460
7,276
(10.71)
High mileage (appraisal appeal)
Earley, Jennifer
663773
2012
17,490
17,490
(80.55)
Incorrect situs address (clerical error)
Ecceston, Arthur
616254
2012
23,360
23,010
(5.39)
High mileage (appraisal appeal)
Fesel, Toni Ann
1023811
2012
1,731
0
(15.55)
Changed county to Durham (illegal tax)
Jones, Patricia
1021248
2012
26,380
23,742
(40.56)
High mileage (appraisal appeal)
McCarson, Melissa
991241
2011
4,130
0
(41.48)
Changed county to Person (illegal tax)
McPherson, Carlton
1023939
2012
28,570
0
(258.44)
Military exempt (illegal tax)
Miller, James
1024646
2012
28,780
25,326
(53.11)
High mileage (appraisal appeal)
Milne, Mary
956669
2012
20,500
500
(180.92)
Holds an antique plate exempt (illegal tax)
Niver, Michael Stokes
1023220
2012
9,180
7,160
(31.12)
High mileage (appraisal appeal)
Pejsa, Thomas
619639
2012
5,280
4,752
(4.84)
High mileage (appraisal appeal)
Pertzborn, James John
1024629
2012
91,800
91,800
(437.59)
Incorrect rate code (clerical error)
Piersma, Harry
626809
2012
17,350
12,492
(44.40)
High mileage (appraisal appeal)
Residential Services Inc.
1022974
2012
1,060
0
(46.33)
Property exempt (illegal tax)
Residential Services Inc.
1023092
2012
3,650
0
(86.23)
Property exempt (illegal tax)
Residential Services Inc.
1023020
2012
2,130
0
(62.81)
Property exempt (illegal tax)
Residential Services Inc.
1023401
2012
4,050
0
(92.39)
Property exempt (illegal tax)
Residential Services Inc.
1023186
2012
4,960
0
(106.40)
Property exempt (illegal tax)
Residential Services Inc.
1023417
2012
4,960
0
(106.40)
Property exempt (illegal tax)
Residential Services Inc.
1023451
2012
5,320
0
(111.95)
Property exempt (illegal tax)
Residential Services Inc.
1023668
2012
4,100
0
(93.15)
Property exempt (illegal tax)
Residential Services Inc.
1023818
2012
4,100
0
(93.15)
Property exempt (illegal tax)
Residential Services Inc.
102389
2012
5,740
0
(118.42)
Property exempt (illegal tax)
Residential Services Inc.
1023538
2012
8,080
0
154.47
Property exempt (illegal tax
February 14, 2013 thru February 27, 2013
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
MARCH 19, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Residential Services Inc.
1024022
2012
5,740
0
(118.42)
Property exempt (illegal tax)
Residential Services Inc.
1021966
2012
20,820
0
(350.71)
Property exempt (illegal tax)
Residential Services Inc.
1023238
2012
6,960
0
(137.21)
Property exempt (illegal tax)
Residential Services Inc.
1023494
2012
11,400
0
(205.61)
Property exempt (illegal tax)
Residential Services Inc.
1023524
2012
6,220
0
(125.82)
Property exempt (illegal tax)
Residential Services Inc.
1023875
2012
8,820
0
(165.87)
Property exempt (illegal tax)
Residential Services Inc.
1024020
2012
13,830
0
(243.04)
Property exempt (illegal tax)
Residential Services Inc.
1024094
2012
4,100
0
(93.15)
Property exempt (illegal tax)
Residential Services Inc.
1024191
2012
18,110
0
(308.96)
Property exempt (illegal tax)
Residential Services Inc.
1024456
2012
18,110
0
(308.96)
Property exempt (illegal tax)
Residential Services Inc.
1024814
2012
19,700
0
(333.46)
Property exempt (illegal tax)
Residential Services Inc.
1024350
2012
5,930
0
(121.34)
Property exempt (illegal tax)
Residential Services Inc.
1023897
2012
8,830
0
(166.02)
Property exempt (illegal tax)
Residential Services Inc.
1024590
2012
14,820
0
(258.29)
Property exempt (illegal tax)
Rice, Franklin
1021799
2012
13,520
11,357
(24.14)
High mileage (appraisal appeal)
Roberts, Jonathan Ryan
959239
2011
14,330
0
(146.38)
Changed county to Craven (illegal tax)
Roberts, Jonathan Ryan
992851
2011
22,660
0
(231.47)
Changed county to Craven (illegal tax)
Slack, Andrew Raymond
1024636
2012
45,180
38,998
(101.13)
Purchase price (appraisal appeal)
Umstead, Margaret
1022951
2012
930
0
(8.54)
Changed county to Durham (illegal tax)
Wolf, John
1024998
2012
27,020
0
(446.22)
Changed county to Alamance (illegal tax)
Total
6,997.98
February 14, 2013 thru February 27, 2013
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 6
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