HomeMy WebLinkAboutAgenda - 11-05-2013 - 5b1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 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 eighty -eight (88) taxpayers with a total of ninety -six (96) 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
$10,259.28 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2013 -2014 is $35,281.08.
RECOMMENDATION(S): The Interim 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 resolution.
NORTH CAROLINA RES- 2013 -082
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 G.S. 105- 381(a)(1)(a)
Illegal tax G.S. 105- 381(a)(1)(b)
Appraisal appeal G.S. 105- 330.2(b)
0
BOCC REPORT - REGISTERED MOTOR VEHICLES
NOVEMBER 5, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Adams, Terry
661686
2013
5,090
3,830
(11.52)
High mileage (Appraisal appeal)
Alman, Benjamin
1044546
2013
42,015
0
(694.01)
County changed to Durham (Illegal tax)
Andrews, Camille
5740359
2013
3,000
500
(23.65)
Has an antique auto plate (Appraisal appeal)
Beasley, Floyd
8768797
2013
5,490
300
(48.35)
Condition (Appraisal appeal)
Beasley, Floyd
8768797
2013
5,490
5,490
(39.76)
Incorrect situs address (Illegal tax)
Beavers, Gregory
1045551
2013
18,240
0
(318.26)
County changed to Alamance (Illegal tax)
Beck, Richard James
643506
2012
17,350
0
(314.63)
County changed to Chatham (Illegal tax)
Beyler, Stan Allen
985241
2012
5,460
0
(122.73)
County changed to Chatham (Illegal tax)
Boass, Agna
941353
2013
870
775
(1.49)
Holds a salvaged title (Appraisal appeal)
Bozarth, Cecil
587131
2013
10,000
500
(150.14)
Has an antique auto plate (Appraisal appeal)
Brameld, Kristin
1011005
2013
19,120
0
(220.73)
County changed to Chatham (Illegal tax)
Breeze, Donald
8939833
2013
4,420
4,420
(63.47)
Incorrect situs address (Illegal tax)
Byrd, Nannie
979683
2013
12,280
12,280
(107.90)
Incorrect situs address (Illegal tax)
Campbell, Michael
1035513
2013
56,180
0
(945.15)
County changed to Durham (Illegal tax)
Canady, Joseph
1003567
2013
18,290
16,461
(28.17)
High mileage (Appraisal appeal)
Chaney, Rodney
1044408
2013
26,330
19,484
(64.22)
High mileage (Appraisal appeal)
Chelenza, Michael
8979639
2013
19,900
500
(178.09)
Has an antique auto plate (Appraisal appeal)
Cook, Robert William
973840
2013
13,540
0
(125.65)
County changed to Alamance (Illegal tax)
Cook, Robert William
578649
2013
599
0
(5.56)
County changed to Alamance (Illegal tax)
Cook, Robert William
1027951
2012
2,530
0
(25.36)
County changed to Alamance (Illegal tax)
Cooper, Donald Lambert
587989
2013
4,440
0
(100.17)
County changed to Chatham (Illegal tax)
Corn, Randall Lee
1044701
2013
16,780
0
(193.71)
County changed to Chatham (Illegal tax)
Cox, Katherine
5806154
2013
11,550
9,009
(23.58)
High mileage (Appraisal appeal)
Daniels, Matthew
1034731
2013
8,540
0
(82.90)
County changed to Durham (Illegal tax)
Davis, Darin
974658
2013
4,560
4,104
(7.46)
High mileage (Appraisal appeal)
Denson, Dawn
8984401
2013
3,510
3,510
(53.73)
Incorrect situs address (Illegal tax)
Dry, Kristi
663709
2013
14,290
12,575
(15.58)
High mileage (Appraisal appeal)
Dutton, Mark Steven
974482
2013
4,530
4,130
(6.15)
High mileage (Appraisal appeal)
Engler, Henry Alfred III
1043754
2013
16,550
11,585
(78.47)
Purchased price (Appraisal appeal)
Ferguson, Calvin
8994191
2013
1,510
1,510
(40.98)
Incorrect situs address (Illegal tax)
Fisseha, Tekola
1007106
2012
2,380
0
(71.52)
County changed to Durham (Illegal tax)
Flack, Susan
5782227
2013
2,250
0
(20.57)
Double billed (Illegal tax)
Fourqurean, Fred
8630397
2013
9,600
500
(83.53)
Antique auto plate (Appraisal appeal)
Fultz, William Craig
970469
2013
15,075
14,121
(8.72)
High mileage (Appraisal appeal)
Gardner, Adam
1042416
2013
8,980
5,743
(49.87)
Purchased price (Appraisal appeal)
Gregoris, Michael
1 10451441
20131
17,540
0
1 (162.77)lCounty
changed to Alamance (Illegal tax
September 26, 2013 thru
October 16, 2013
Clerical error G.S. 105- 381(a)(1)(a)
Illegal tax G.S. 105- 381(a)(1)(b)
Appraisal appeal G.S. 105- 330.2(b)
5
BOCC REPORT - REGISTERED MOTOR VEHICLES
NOVEMBER 5, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Hansen, Kristin
983006
2013
20,630
20,630
(86.66)
Incorrect situs address (Illegal tax)
Hardy, Nancy
943048
2013
17,580
15,119
(22.60)
High mileage (Appraisal appeal)
Hotelling, Barbara
956783
2012
2,360
2,360
(2.47)
Incorrect situs address (Illegal tax)
Hotelling, Barbara
956783
2011
2,660
2,660
(2.54)
Incorrect situs address (Illegal tax)
Hotelling, Barbara
624958
2011
15,220
15,220
(14.52)
Incorrect situs address (Illegal tax)
Hotelling, Barbara
624958
2012
15,110
15,110
(15.79)
Incorrect situs address (Illegal tax)
Huffstettler, Janet
1041745
2013
20,040
0
(338.70)
County changed to Wake (Illegal tax)
Hux, Gary
8893749
2013
47,988
47,988
(393.37)
Incorrect situs address (Illegal tax)
Jacobs, Pelham
5796276
2013
4,420
4,420
(61.90)
Incorrect situs address (Illegal tax)
Justice, John Alan
998435
2012
15,280
0
(301.85)
County changed to Person (Illegal tax)
Kihm, Barbara
590645
2013
25,160
18,115
(66.07)
High mileage (Appraisal appeal)
Lentz, Barbara
666020
2013
15,300
12,240
(27.49)
High mileage (Appraisal appeal)
Link, Charles
1042959
2013
20,830
0
(187.18)
Double billed (Illegal tax)
Love Chapel Hill
1034584
2013
1,130
0
(13.58)
Has tax exempt status (Illegal tax)
Lutz, David
978724
2013
14,640
11,419
(30.21)
High mileage (Appraisal appeal)
Marlatt, Patrick
666356
2013
11,350
9,307
(31.47)
High mileage (Appraisal appeal)
McGurk, John
5742566
2013
11,806
7,956
(44.45)
High mileage (Appraisal appeal)
McPherson, Carlton
1041894
2013
16,040
0
(145.09)
Military exempt (Illegal tax)
Meadows, Hershell
1037519
2013
9,500
5,700
(61.23)
High mileage (Appraisal appeal)
Meadows, Linda
974496
2013
19,390
17,063
(37.51)
High mileage (Appraisal appeal)
Mudrak, Sarah
979407
2013
13,150
0
(237.82)
County changed to Durham (Illegal tax)
Nolen - Weathington, Eric
963221
2012
20,890
16,712
(37.79)
High mileage (Appraisal appeal)
Oakley, Thomas
1010484
2013
9,469
9,459
(0.09)
High mileage (Appraisal appeal)
Orange Water and Sewer
1044343
2013
15,350
0
(30.00)
Has tax exempt status (Illegal tax)
Oxendine, Elizabeth
942142
2013
15,340
11,658
(34.17)
High mileage (Appraisal appeal)
Parks, William Land
979641
2013
19,620
16,088
(55.82)
High mileage (Appraisal appeal)
Plumbing & Pipe Technologies
1045616
2013
6,650
0
(61.04)
County changed to Wake (Illegal tax)
Qandil, Stacey
1044308
2013
11,480
7,282
(64.56)
Purchased price (Appraisal appeal)
Residential Services, Inc.
5751997
2013
18,719
0
(325.84)
Has tax exempt status (Illegal tax)
Residential Services, Inc.
1035706
2013
20,230
0
(359.54)
Has tax exempt status (Illegal tax)
Rinehart, William
1043515
2013
6,050
500
(91.90)
Has an antique auto plate (Appraisal appeal)
Rio, Christopher
1008393
2013
15,260
11,903
(54.90)
High mileage (Appraisal appeal)
Robinson, Mark
5769543
2013
5,150
2,575
(23.55)
Damage (Appraisal appeal)
Rogers, Jimmy
8894011
2013
770
770
(33.85)
Incorrect situs address (Illegal tax)
Rosati, Jacky Ann
941888
2013
23,280
20,486
(26.20)
High mileage (Appraisal appeal)
Scarlett, Yvonne
8909667
2013
800
800
(35.80)
Incorrect situs address (Illegal tax)
Shaffer, Christy
593494
2013
6,905
6,179
(8.16)
High mileage (Appraisal appeal)
September 26, 2013 thru
October 16, 2013
Clerical error G.S. 105- 381(a)(1)(a)
Illegal tax G.S. 105- 381(a)(1)(b)
Appraisal appeal G.S. 105- 330.2(b)
A
BOCC REPORT - REGISTERED MOTOR VEHICLES
NOVEMBER 5, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Shaffer, Joel
942008
2013
18,560
15,760
(31.54)
Damage (Appraisal appeal)
Sidhu, Gurdeep
593602
2013
14,820
0
(264.21)
County changed to Durham (Illegal tax)
Simmons, Robert
8894961
2013
19,900
500
(178.09)
Has an antique auto plate (Appraisal appeal)
Sinkman, Judy
593570
2013
11,670
0
(214.43)
County changed to Chatham (Illegal tax)
Stafford, Mark
668656
2013
13,120
11,546
(24.25)
High mileage (Appraisal appeal)
Stewart, Paul
1043267
2013
4,480
0
(99.01)
County changed to Chatham (Illegal tax)
Stonebraker, Brent
1041066
2013
9,400
7,896
(23.16)
High mileage (Appraisal appeal)
Sturdivant, Darian
941418
2013
3,290
3,290
(54.28)
Incorrect situs address (Illegal tax)
Tilghman, William
962360
2013
12,940
0
(252.26)
County changed to Chatham (Illegal tax)
Tippett, Deborah
594279
2013
8,230
7,078
(10.80)
High mileage (Appraisal appeal)
Tiryakian, Edward
1045133
2013
31,710
0
(272.07)
County changed to Durham (Illegal tax)
Trosa, Inc.
1045158
2013
12,420
0
(235.64)
County changed to Durham (Illegal tax)
Upchurch, Ricky
1011045
2013
16,664
15,192
(13.80)
High mileage (Appraisal appeal)
Varky, Dax
978831
2013
6,472
0
(141.16)
County changed to Chatham (Illegal tax)
Vest, Josephine
669378
2013
16,070
12,856
(29.19)
High mileage (Appraisal appeal)
Welch, Robert
1045369
2013
22,140
0
(379.90)
County changed to Alamance (Illegal tax)
Werpoler, Idan
1015048
2013
25,958
23,362
(29.96)
Purchased price (Appraisal appeal)
Werpoler, Idan
1015050
2013
19,842
17,857
(22.92)
Purchased price (Appraisal appeal)
Wilson, Charles
5796910
2013
6,275
3,138
(29.23)
Damage (Appraisal appeal)
Wilson, Heather
978863
2013
16,220
14,598
(24.95)
High mileage (Appraisal appeal)
Winters, Connie
1007732
2013
20,130
17,312
(19.21)
High mileage (Appraisal appeal)
Wong, Oi
5757191
2013
12,110
9,082
(47.86)
Holds a salvaged title (Appraisal appeal)
Wood, Gayle
8981917
2013
7,440
7,440
(7.10)
Incorrect situs address (Illegal tax)
Total
10,259.28
September 26, 2013 thru
October 16, 2013
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 7
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