HomeMy WebLinkAboutAgenda - 04-09-2013 - 5b 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: April 9, 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 forty-nine (49) taxpayers with a total of fifty-six (56) 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
$7,699.53 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2012-2013 is $56,658.33.
2
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.
3
NORTH CAROLINA RES-2013-022
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
12013.
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
APRIL 9, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Agyemang, Freda
1023799
2012
12,220
9165
(40.56)
Holds a salvaged title (appraisal appeal)
Annas, Kim
628867
2012
23930
23930
(159.30)
Incorrect rate code (clerical error)
Atwater, James
1025179
2012
1240
0
(11.51)
County changed to Chatahm (illegal tax)
Berrios, Israel
992396
2012
5280
0
(116.37)
County changed to Chatahm (illegal tax)
Blalock, Michael
959003
2012
15,250
500
(132.55)
Received Antique Auto Questionaire (appraisal appeal)
Bordeaux, Diane
10072555
2012
6,680
0
(66.21)
County changed to Durham (illegal tax)
Boyle, Jennifer
1025913
2012
12,990
10,412
(39.72)
High mileage (appraisal appeal)
Casey, Robin Lee
1025896
2012
9,570
9,220
(5.39)
High mileage (appraisal appeal)
Cerrone, Christal
1008172
2012
8,090
0
(74.96)
County changed to Durham (illegal tax)
Chamberlin, Theresa
629745
2012
27,900
23,436
(40.80)
High mileage (appraisal appeal)
Clark, Oliver
615572
2012
5,775
5,050
(11.15)
High mileage (appraisal appeal)
Costes, Francois
623299
2012
8390
7148
(20.68)
High mileage (appraisal appeal)
Cowan, David
1001911
2012
8,030
0
(139.97)
County changed to Person (illegal tax)
Curet, Jordan
989751
2012
3,680
3,680
(3.51)
Incorrect rate code (clerical error)
Erbas, Aykut
1021574
2012
10,180
9,162
(16.46)
High mileage (appraisal appeal)
Fesel, Kelly
992529
2012
10,110
0
(185.73)
Miltary exempt home of record PA (illegal tax)
Finn, John
982683
2012
40,510
0
(654.02)
County changed to Catawba (illegal tax)
Fisseha, Tekola
1007106
2012
2,380
0
(69.59)
County changed to Catawba (illegal tax)
Fitzgerald, Cassandra
958092
2012
9,540
0
(87.20)
County changed to Wake (illlegal tax)
Freedman, Ronald
991638
2012
18,000
0
(307.27)
County changed to Wake (illlegal tax)
Hamm, Ginger
1013373
2012
30,070
0
(297.19)
County changed to Chatahm (illegal tax)
Hannan, Michael
956732
2012
30,630
24,504
(67.19)
High mileage (appraisal appeal)
Harris, Keith
959168
2012
15,180
13,662
(14.09)
Price paid (appraisal appeal)
Hoesch, James
624856
2012
4,470
4,023
(6.88)
High mileage (appraisal appeal)
Ingold, James
631676
2012
16,710
14,371
(21.24)
High mileage (appraisal appeal)
Knecht, Dennis
1024798
2012
27,930
0
(255.31)
County changed to Catawba (illegal tax)
Krishtal, Mikhail
625434
2012
10,634
6,255
(67.45)
Repair estimate (appraisal appeal)
Lilley, James
639627
2012
12,840
10,015
(43.52)
High mileage (appraisal appeal)
Lingle, Darrell
632433
2012
9,970
5,982
(37.15)
High mileage (appraisal appeal)
Lutz, Melissa
632573
2012
9,940
7,157
(25.54)
High mileage (appraisal appeal)
Maher, Andrew
1024138
2012
21,390
0
(379.90)
Miltary exempt home of record TX (illegal tax)
McClamroch, James
1014515
2012
32,160
0
(389.04)
County changed to Carteret (illegal tax)
McDonald, Walter
959209
2012
26,450
0
(462.67)
County changed to New Hanover (illegal tax)
McGurk, John
626000
2012
13,118
11,806
(14.64)
High mileage (appraisal appeal)
Metz, Frederick
1025718
2012
13,410
9,119
(66.10)
High mileage (appraisal appeal)
NC High School Athletic
1026934
2012
22,590
0
(377.97)
Tax exempt (illegal tax)
Oakley, Paula
1023081
2012
7,650
6,885
(7.11)
High mileage (appraisal appeal)
OE Enterprises Incorporated
1023348
2012
2,210
0
(43.99)
Tax exempt (illegal tax)
OE Enterprises Incorporated
1021007
2012
1,720
0
(37.78)
Tax exempt (illegal tax)
OE Enterprises Incorporated
1021066
2012
2,040
0
(42.94)
Tax exempt (illegal tax)
OE Enterprises Incorporated
1021079
2012
4,480
0
(82.35)
Tax exempt (illegal tax)
February 28, 2013 thru March 20, 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
APRIL 9, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
OE Enterprises Incorporated
1021615
2012
9,730
0
(167.12)
Tax exempt (illegal tax)
Orange Enterprises Inc.
1020969
2012
6,190
0
(109.96)
Tax exempt (illegal tax)
Orange Enterprises Inc.
1020665
2012
1,320
0
(31.33)
Tax exempt (illegal tax)
Orange Enterprises Inc.
10206461
2012
1,500
0
(10.00)
Tax exempt (illegal tax)
Pruthi, Raj Som
956806
2012
20,810
19,189
(14.89)
Price paid (appraisal appeal)
Seepolmuang, Pairin
1014415
2012
30,723
0
(534.01)
County changed to Durham (illegal tax)
Shearer, John Andrew
634365
2012
4,650
0
(106.07)
County changed to Chatham (illegal tax)
Smith, Eugene Thomas
958852
2012
12,360
9,641
(30.59)
High mileage (appraisal appeal)
Tate, Deborah
956797
2012
17,320
0
(155.64)
County changed to Alamance (illegal tax)
Umstead, Amos McKinliy
1020571
2012
990
0
(9.53)
County changed to Durham (illegal tax)
Umstead, Amos McKinliy
1009526
2012
3,000
0
(29.54)
County changed to Durham (illegal tax)
Vaughan, Stephen Owens
998987
2011
33,830
0
(604.53)
County changed to Durham (illegal tax)
Vaughan, Stephen Owens
999656
2011
28,780
0
(518.76)
County changed to Durham (illegal tax)
Wise, Noreen
1021746
2012
15340
0
(293.48)
County changed to Mecklenburg (illegal tax)
XDS Inc.
10215251
2012
8,940
0
(161.08)
County changed to Chatahm (illegal tax)
Total
7,699.53
February 28, 2013 thru March 20, 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