HomeMy WebLinkAboutAgenda - 09-05-2013 - 5b1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 5, 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 one hundred and thirty -two (132) taxpayers with a total of one hundred and forty (140) 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
$15,035.90 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2013 -2014 is $15,035.90.
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 -057
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
SEPTEMBER 5, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Abela, Andrew
1038544
2013
25,500
0
(219.22)
County changed to Durham (Illegal tax)
Altamimi, Mandi
1032240
2013
7,030
5,624
(21.66)
High mileage (Appraisal appeal)
Altamimi, Mandi
1001597
2013
3,560
2,777
(12.06)
High mileage (Appraisal appeal)
Anderson, John Prescott Jr.
1032799
2013
20,100
13,266
(105.28)
High mileage (Appraisal appeal)
Annas, Kim Ray
327583
2013
530
530
(13.30)
Incorrect situs address (Clerical error)
Arthur, Amber Elizabeth
1032717
2013
14,290
0
(263.76)
County changed to Buncombe (Illegal tax)
Atwater, James David
1031741
2013
4,000
0
(37.12)
County changed to Chatham (Illegal tax)
Atwater, James David
1035817
2013
6,260
0
(58.09)
County changed to Chatham (Illegal tax)
Atwater, Walter Marvin
1023279
2012
5,370
0
(53.07)
County changed to Chatham (Illegal tax)
Ayers, Patricia
969781
2013
5,840
5,840
(5.57)
Incorrect situs address (Clerical error)
Badrock, Roger
954735
2012
6,080
0
(131.86)
County changed to Chatham (Illegal tax)
Balch, Deborah
967491
2013
11,300
6,257
(46.28)
Repair estimate (Appraisal appeal)
Barnard, Leon Bronson
653725
2013
7,900
7,900
(78.38)
Incorrect situs address (Clerical error)
Bernstein, Justin
960887
2012
20,150
20,150
(138.68)
Incorrect situs address (Clerical error)
Berrien, Kathryn
363830
2013
3,910
3,519
(6.02)
High mileage (Appraisal appeal)
Berry, Wayne
327901
2013
3,060
2,295
(7.12)
Holds a salvaged title (Appraisal appeal)
Bozarth, Cecil C. III
328073
2013
3,000
500
(38.51)
Received antique auto questionnaire
Brittle and Company
1035403
2013
12,300
0
(219.46)
County changed to Durham (Illegal tax)
Brown, Grey
1040476
2013
14,280
7,140
(109.98)
Repair estimate (Appraisal appeal)
Brumble, Herbert
970774
2012
11,780
10,366
(23.12)
High mileage (Appraisal appeal)
Burnette, Beverly
328302
2013
13,290
9,037
(46.63)
High mileage (Appraisal appeal)
Caddell, Elisabeth
1033739
2013
22,930
0
(383.21)
County changed to Durham (Illegal tax)
Canales, Kimberly
968090
2013
15,340
15,340
(62.58)
Incorrect situs address (Clerical error)
Canney, Katalina
992353
2012
7,330
0
(150.25)
County changed to Wake (Illegal tax)
Canney, Katalina
992426
2012
3,780
0
(92.00)
County changed to Wake (Illegal tax)
Carroll, Robert
364338
2013
3,855
3,413
(4.13)
High mileage (Appraisal appeal)
Cates, Williard, Jr.
1037932
2013
18,780
0
319.28
County changed to Durham (Illegal tax)
Cerrone, Marcus
1037954
2013
2,750
0
(23.60)
County changed to Durham (Illegal tax)
Chan, Jiegen
1034959
2013
2,260
1,860
(6.16)
Damage (Appraisal appeal)
Chan, Yee Wing
967878
2013
23,463
19,005
(68.67)
Price paid (Appraisal appeal)
Chewing, Ashley
1035333
2013
19,910
14,335
(74.05)
High mileage (Appraisal appeal)
Chianese, Catherine
654599
2013
11,480
8,954
(22.93)
High mileage (Appraisal appeal)
Clark, Christopher
654652
2013
8,970
8,970
(95.59)
Incorrect situs address (Clerical error)
Clarke, Janet Lynn
1035018
2013
17,870
12,152
(75.94)
High mileage (Appraisal appeal)
Cobb, Myra Nance
1033023
2013
13,430
0
(247.21)
County changed to Rockingham (Illegal tax)
Cobb, Myra Nance
1032821
2013
16,960
0
(304.31)
County changed to Rockingham (Illegal tax)
Collman, Mitchell
364644
2013
3,679
3,311
(5.66)
High mileage (Appraisal appeal)
Cook, Julia Ann
1033327
2013
26,041
0
(431.13)
County changed to Chatham (Illegal tax)
De Los Santos, David
1033287
2013
19,930
19,280
(10.02)
High mileage (Appraisal appeal)
Dimitrov, Daniel
965205
2013
3,210
1,605
(24.69)
High mileage & damage (Appraisal appeal)
May 30, 2013 thru
August 15, 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
SEPTEMBER 5, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Disandra, Vincent
357225
2013
7,135
5,670
(22.53)
High mileage (Appraisal appeal)
Docro, Inc.
965216
2013
45,313
35,993
(152.46)
Damage (Appraisal appeal)
Dunn, Cynthia
1035418
2013
38,972
0
(350.20)
County changed to Randolph (Illegal tax)
Euliss, Carolyn
1037378
2013
21,840
0
(345.90)
County changed to Carteret (Illegal tax)
Evans, Benny Rogers Jr.
1032646
2013
11,910
0
(108.15)
County changed to Durham (Illegal tax)
Evarts, Jeffrey
647845
2013
11,210
10,089
(10.29)
High mileage (Appraisal appeal)
Favia, Evakay
664010
2012
2,270
0
(71.50)
County changed to Macon (Illegal tax)
Fesel, Kelly
964812
2013
11,940
0
(213.92)
Military - leave & earning statement home of record PA ( Illegal tax)
Fisher, Gary Steven
1000783
2013
27,840
22,829
(77.19)
High mileage (Appraisal appeal)
Friedrick, John
1035674
2013
4,700
0
(43.15)
County changed to Durham (Illegal tax)
Friedrick, John
1036399
2013
7,550
0
(69.30)
County changed to Durham (Illegal tax)
Fuchs, Edward
1033579
2013
30,381
0
(273.00)
County changed to Chatham (Illegal tax)
Gasdaska, Bonnie
968093
2013
12,010
0
(226.47)
County changed to Chatham (Illegal tax)
Grass, Jessica
358026
2013
6,250
4,750
(24.54)
High mileage (Appraisal appeal)
Graybeal, Lesley
656065
20131
11,429
10,508
(14.18)
High mileage (Appraisal appeal)
Greene, Wendall Keith
1031998
2013
6,090
4,567
(23.42)
Total loss rebuilt title (Appraisal appeal)
Grumbles, William
1007390
2013
950
0
(46.24)
County changed to Macon (Illegal tax)
Ha, Yoon Cheol
1000940
2013
4,450
3,827
(9.58)
High mileage (Appraisal appeal)
Ha, Yoon Cheol
1001464
2013
13,460
11,576
(29.02)
High mileage (Appraisal appeal)
Hague, Ghazala
358211
2013
13,120
11,546
(24.26)
Damage & high mileage (Appraisal appeal)
Hajirahim, Mohsen
358153
2013
10,760
7,747
(46.40)
High mileage & damage (Appraisal appeal)
Harris, Brandon
1035035
2013
14,520
0
(124.58)
County changed to Durham (Illegal tax)
Hassan, Zaryab
1030309
2012
3,960
2,640
(20.34)
Repair estimate (Appraisal appeal)
Holcomb, Hilton
998633
2013
12,280
10,806
(13.47)
High mileage (Appraisal appeal)
Holmes, Elizabeth
104612
2013
21,870
19,683
(19.86)
High mileage (Appraisal appeal)
Horton, John
358585
2013
7,920
7,920
(27.74)
Incorrect situs address (Clerical error)
Howle, Edward
967267
2013
3,000
500
(22.95)
Received antique auto questionnaire
Hunter, Kyle James
1004475
2013
4,970
0
(106.55)
County changed to Chatham (Illegal tax)
Hunter, Kyle James
1004037
2013
10,000
0
(184.04)
County changed to Chatham (Illegal tax)
Johnson, Janace
1032931
2013
5,320
4,575
(6.75)
High mileage (Appraisal appeal)
Jones, Amanda
1014959
2012
16,270
0
(163.54)
County changed to Johnston (Illegal tax)
Justice, Linda Obriant
1035345
2013
19,060
0
(323.60)
County changed to Person (Illegal tax)
Keating, Arthur
965186
2013
22,910
22,635
(2.50)
High mileage (Appraisal appeal)
Kehren, Jessica Ann
649271
2013
13,270
0
(234.41)
Military - leave & earning statement home of record MN ( Illegal tax)
Kirby, Mary Megan
1021790
2012
15,000
0
(257.43)
County changed to Alamance (Illegal tax)
Kirby, Norman
1032230
2013
10,860
8,688
(19.73)
High mileage (Appraisal appeal)
Koban, Donald
1038038
2013
23,010
0
(384.45)
Military - leave & earning statement home of record TN ( Illegal tax)
Kurt, Mark
98559
2013
23,350
18,213
(79.13)
High mileage (Appraisal appeal)
Lancaster, Alvis Earl Jr.
649504
2013
10,960
8,549
(22.47)
High mileage (Appraisal appeal)
Latta, Yolanda
649549
2013
13,890
13,890
(39.17)
Incorrect situs address (Clerical error)
Lu, Xiaozhi
1035891
2013
23,550
19,009
(69.96)
Price paid (Appraisal appeal)
Lutz, David
1001448
2013
9,500
7,600
(17.44)
High mileage (Appraisal appeal)
May 30, 2013 thru
August 15, 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
SEPTEMBER 5, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Lynn, Peter Charles
1036123
2013
21,260
0
(182.41)
County changed to Person (Illegal tax)
Lyons, David
1036891
2013
5,180
4,248
(14.35)
High mileage (Appraisal appeal)
Marks, Carl
657819
2013
4,840
2,420
(22.55)
Damage & high mileage (Appraisal appeal)
Marshall, Nathan
921968
2013
3,000
500
(22.70)
Received antique auto questionnaire
Martinique, Hope
987273
2012
3,390
0
(40.15)
County changed to Chatham (Illegal tax)
Mauk, Rhiannon
359767
2013
10,800
10,800
(88.26)
Incorrect situs address (Clerical error)
McGuire, Erica
998482
2013
13,780
0
(155.01)
County changed to Forsyth (Illegal tax)
Merriman, Patricia
970299
2013
20,360
0
(323.14)
County changed to Chatham (Illegal tax)
Meyer, Thomas Judy
1001184
2013
3,000
0
(76.21)
County changed to Durham (Illegal tax)
Miller, George
360079
2013
3,000
1,500
(13.48)
Repair estimate (Appraisal appeal)
Mitchell, Terry
1000384
2013
8,865
1,600
(66.40)
Damage (Appraisal appeal)
Monroe, Weston Michael
1034953
2013
580
0
(39.49)
County changed to Durham (Illegal tax)
Moore, Tracey Dee
650349
2013
14,950
0
(260.29)
County changed to Durham (Illegal tax)
Morris, Jock
1023054
2012
1,110
0
(12.96)
County changed to Chatham (Illegal tax)
Myers, Jacqueline
1030511
2013
18,610
0
(168.98)
County changed to Durham (Illegal tax)
Nagelhout, Daniel
1024667
2012
21,260
0
(205.59)
County changed to Durham (Illegal tax)
Nielsen, Pamela
998834
2013
15,480
11,765
(33.96)
High mileage (Appraisal appeal)
Nissan Infiniti Lt.
1019574
2012
15,640
0
(270.92)
Double billed (Illegal tax)
Noell, Valerie
1035697
2013
16,880
0
(185.07)
County changed to Chatham (Illegal tax)
Nowlan, Kathryn
1035852
2013
9,380
9,380
(29.18)
Incorrect situs address (Clerical error)
O Daniel, Ralph
350516
2013
4,320
4,170
(1.39)
High mileage (Appraisal appeal)
Philemon, Bianca
967312
2013
15,340
0
(280.93)
County changed to Durham (Illegal tax)
Piedmont Electric Membership
1036430
2013
25,040
0
(228.89)
Tax exempt status (Illegal Tax)
Pure Water Solutions
950105
2012
8,390
0
(149.36)
County changed to Alamance (Illegal tax)
Rechholtz, Robert
1000979
2013
19,100
0
(324.21)
County changed to Durham (Illegal tax)
Residential Services, Inc.
1033442
2013
20,230
0
(30.00)
Tax exempt status (Illegal Tax)
Richardson, Melissa
1035391
2013
6,710
4,429
(25.66)
High mileage (Appraisal appeal)
Riley, Stephen Eugene
1001085
2013
9,500
8,170
(12.16)
High mileage (Appraisal appeal)
Rothrock Law Firm PA
651569
2013
11,560
11,560
(82.12)
Incorrect situs address (Clerical error)
Roychoudhury, Kingshuk
1035948
2013
23,600
18,240
(82.56)
Price paid (Appraisal appeal)
Sage, Kathleen
1034342
2013
8,890
7,112
(16.15)
High mileage (Appraisal appeal)
Saleh, Omar Abedel
1031303
2012
13,770
12,943
(12.74)
High mileage (Appraisal appeal)
Sapir, Alexander
986982
2013
41,930
0
(675.89)
County changed to Durham (Illegal tax)
Sapir, Alexander
1011351
2012
16,350
0
(296.33)
County changed to Durham (Illegal tax)
Sauer, Scott Thomas
1025324
2012
2,420
0
(28.99)
County changed to Harnett (Illegal tax)
Sesterhenn, Herbert
1035114
2013
29,430
24,873
(70.20)
Price paid (Appraisal appeal)
Shaffer, Justin
1033248
2013
13,910
0
(257.55)
County changed to Chatham (Illegal tax)
Shaughnessy, Colleen
1035734
2013
12,080
0
(216.09)
County changed to Wake (Illegal tax)
Smith, William
982169
20131
12,4301
7,955
(68.93)
High mileage (Appraisal appeal)
Sparrow, Jonathan
1034647
20131
7,430
0
(81.47)
County changed to Chatham (Illegal tax)
May 30, 2013 thru
August 15, 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
SEPTEMBER 5, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Stevens, Charles
1036381
2013
32,270
31,670
(5.57)
High mileage (Appraisal appeal)
Stuchiner, Allon
362189
2013
11,810
9,684
(32.75)
Damage & high mileage (Appraisal appeal)
Szalata, Malgorzata
652288
2013
10,070
7,553
(28.59)
Repair estimate (Appraisal appeal)
Taylor, Dorothy
1030373
2012
2,510
0
(68.67)
County changed to Durham (Illegal tax)
Teasley, James
1035090
2013
14,630
0
(255.36)
County changed to Chatham (Illegal tax)
Thompson, David
962476
2013
13,120
0
(119.13)
County changed to Wake (Illegal tax)
Turner, Kathryn
1002431
2013
3,580
0
(85.15)
County changed to Durham (Illegal tax)
Turner, Ronald Andrew
613507
2012
12,620
12,620
(96.55)
Incorrect situs address (Clerical error)
Vanstralen, Adriana
362623
2012
6,670
0
(69.05)
County changed to Durham (Illegal tax)
Verhagen, Frans
1033135
20131
19,240
0
(326.38)
County changed to Chatham (Illegal tax)
Walker, Andrew Scott
1001642
2013
24,590
0
(276.61)
County changed to Moore (Illegal tax)
Williams, Thomas Duke III
1035032
2013
15,910
0
(136.50)
County changed to Durham (Illegal tax)
Williams, Wallace
363070
2013
2,850
1,425
(13.22)
High mileage & damage (Appraisal appeal)
Wolff, Eliza
363142
2013
5,960
0
(121.81)
County changed to Chatham (Illegal tax)
Wozniak, Linda
965222
2013
12,740
9,937
(25.45)
High mileage (Appraisal appeal)
Yeung Brothers, Inc.
1030632
2012
21,850
0
(387.42)
County changed to Chatham (Illegal tax)
Zakrzewski, Aaron
1035135
2013
15,090
12,977
(32.54)
High mileage (Appraisal appeal)
Zhu, Raye Mimi
1038815
2013
23,550
18,188
(82.60)
Price paid (Appraisal appeal)
Total
(15,035.90)
May 30, 2013 thru
August 15, 2013
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 8
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