HomeMy WebLinkAboutAgenda - 05-07-2013 - 5b 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: May 7, 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-three (23) taxpayers with a total of twenty-six (26) 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
$3,813.36 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2012-2013 is $68,994.64.
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-2013-035
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
MAY 7, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Bacon, Terence William
1028743
2012
13,860
13,860
(243.50)
Military leave and earning statement home of record (CA) (Illegal tax)
Bacon, Terence William
999247
2012
5,290
5,290
(115.66)
Military leave and earning statement home of record (CA) (Illegal tax)
Bacon, Terence William
1010410
2012
3,180
3,180
(78.98)
Military leave and earning statement home of record (CA) (Illegal tax)
Bacon, Terence William
999573
2012
11,770
11,770
(211.30)
Military leave and earning statement home of record (CA) (Illegal tax)
Chacos, Deborah
1028795
2012
39,260
0
(634.76)
County changed to Durham (Illegal tax)
Dilweg, Anthony
630304
2012
17,940
14,352
(55.27)
High mileage (Appraisal appeal)
Dupont, Debra
1026426
2012
14,970
11,377
(32.51)
High mileage (Appraisal apeal)
Fiabema, Edmeral
1021325
2012
7,190
0
(147.13)
County changed to Wake (Illegal tax)
Friedman, Barbara
994936
2012
31,950
0
(304.13)
Double billed (Illegal tax)
Johnson, Tanya
631847
2012
14,880
12,202
(29.36)
High mileage (Appraisal apeal)
Kinney, Michael Lee
1007399
2012
5,920
0
(57.84)
County changed to Durham (Illegal tax)
Krasnov, Patricia
632174
2012
16,380
14,742
(26.79)
High mileage (Appraisal apeal)
Latta, Yolanda
639483
2012
2,780
2,780
(15.83)
Incorrect situs address (Clerical error)
Lloyd, Howard
987389
2012
14,290
0
(140.24)
County changed to Alamance (Illegal tax)
Mathias, David
99217
2012
16,020
0
(292.05)
County changed to Durham (Illegal tax)
Oakley, Thomas
1027984
2012
18,760
16,509
(20.88)
High mileage (Appraisal apeal)
Oldham, Carolyn
1027684
2012
26,730
0
(293.07)
County changed to Chatham (Illegal tax)
Sowder, John
641832
2012
4,170
3,470
(7.88)
Repair estimate (Appraisal appeal)
Spinarski, Carson
1027806
2012
2,890
2,324
(8.72)
Holds a total loss title (Appraisal appeal)
Strachan, Ryan
634699
2012
14,080
11,827
(36.86)
High mileage (Appraisal appeal)
Terry, Nancy
991749
2012
25,890
0
(408.19)
County changed to Cateret (Illegal tax)
Verville, Tara Ann
960435
2012
27,910
27,910
(118.17)
Incorrect situs address (Clerical error)
Wall, Kirk
642532
2012
11,510
9,899
(14.48)
High mileage (Appraisal appeal)
Watson, Kirsten
992181
2012
3,920
0
(90.38)
County changed to Durham (Illegal tax)
Welch, Joan
960742
2012
5,490
0
(114.56)
County changed to Chatham (Illegal tax)
Winslow, Robbi
992460
2012
18,490
0
(314.82)
County changed to Durham (Illegal tax)
Total
(3,813.36)
April 4, 2013 thru
April 16, 2013
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 5
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