HomeMy WebLinkAboutAgenda - 12-02-2013 - 6b 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 2, 2013
Action Agenda
Item No. 6-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-eight (48) 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
$5,906.32 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2013-2014 is $43,864.61.
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 release/refund resolution.
3
NORTH CAROLINA RES-2013-103
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 G.S. 105- 381(a)(1)(a)
Illegal tax G.S. 105- 381(a)(1)(b)
Appraisal appeal G.S. 105- 330.2(b)
October 31, 2013 thru
November 13, 2013
BOCC REPORT - REGISTERED MOTOR VEHICLES
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Ahn, Bongkeun
978606
2013
16,960
13,621
(51.36)
Mileage & Damage (Appraisal appeal)
Berolzheimer, Narthan
947388
2013
11,810
10,157
(27.36)
High mileage (Appraisal appeal)
Broadhurst, Jennings
9023357
2013
2,350
2,350
(47.80)
Incorrect situs address (Illegal tax)
Brooks, Martin
1049080
2013
12,600
0
(238.63)
County changed to Alamance (Illegal tax)
Cameron, Latasha
1049084
2013
1,500
0
(54.54)
Double billed (Illegal tax)
Christo, Katie
979614
20131
10,070
10,070
(71.07)
Incorrect situs address (Illegal tax)
Fitel, Taras
1043842
2013
14,780
14,030
(11.85)
High mileage (Appraisal appeal)
Freedman, Jonah
1043654
2013
7,420
6,084
(22.11)
High mileage (Appraisal appeal)
Gove, Alan
599040
2013
2,770
2,770
(43.89)
Incorrect situs address (Illegal tax)
Hardi, Reywarren
9049005
2013
11,260
0
(215.95)
County changed to Durham (Illegal tax)
Hazelett, Thomas
983056
2013
12,540
11,610
(12.35)
Purchase price (Appraisal appeal)
Heron, Stephen Duncan Jr.
1048419
2013
31,460
0
(269.93)
County changed to Durham (Illegal tax)
Hooper, Jennifer
1044796
2013
25,230
22,202
(47.85)
High mileage (Appraisal appeal)
Huskins, Michael
599953
20131
12,940
11,387
(14.47)
High mileage (Appraisal appeal)
Kress, Lance
590792
2013
10,223
10,168
(0.50)
High mileage (Appraisal appeal)
Lahey, Christopher
9353549
2013
13,760
12,109
(26.09)
High mileage (Appraisal appeal)
Lawrence, Christine
1048409
2013
22,140
0
(396.59)
County changed to Mecklenburg (Illegal tax)
Leiss, Jonathan
1046452
2013
3,240
2,430
(12.46)
Total loss title (Appraisal appeal)
Lian, A
1047537
2013
10,140
9,126
(16.02)
High mileage (Appraisal appeal)
Maness, Paul Franklin Jr.
601264
2013
22,710
17,714
(47.58)
High mileage (Appraisal appeal)
McCullough, Joshua
981071
2013
18,740
0
(326.16)
County changed to Durham (Illegal tax)
Mellor, Kimberly
9350210
20131
3,940
3,940
(59.07)
Incorrect situs address (Illegal tax)
Merlau, Eric
981973
2013
13,948
11,328
(43.38)
High mileage (Appraisal appeal)
Messier, Michael
1048498
2013
37,722
0
(626.15)
County changed to Chatham (Illegal tax)
Miller, Lyle
949537
2013
12,090
12,090
(73.95)
Incorrect situs address (Illegal tax)
Moses, Tony
1011643
2013
15,790
12,948
(27.07)
High mileage (Appraisal appeal)
Moss, Kristin Leslie
1022778
2013
16,620
14,293
(36.78)
High mileage (Appraisal appeal)
Naidoo, Sulochana
602031
2013
7,550
7,550
(67.86)
Incorrect situs address (Illegal tax)
Neagle, Thomas
1046096
2013
3,200
3,200
(2.41)
Incorrect situs address (Illegal tax)
Palmatier, Michael
947591
2013
18,780
15,400
(30.82)
High mileage (Appraisal appeal)
Palombo, Edward
8712340
2013
3,190
3,190
(53.32)
Incorrect situs address (Illegal tax)
Robinson, Rickey Lewis Jr.
1049157
2013
7,430
6,241
(11.08)
High mileage (Appraisal appeal)
Rudd, Andrew
1048815
2013
55,133
0
(901.32)
County changed to Durham (Illegal tax)
Sellars, Howard
1041703
2013
6,130
0
(55.46)
County changed to Alamance (Illegal tax)
Sellars, Walter
603678
2013
5,760
4,147
(18.72)
High mileage (Appraisal appeal)
Sievert, Thomas
9166698
2013
9,330
425
(147.44)
Purchase price (Appraisal appeal)
Sohl, Raymond Webster
1024057
2013
34,320
0
(612.86)
Titled out of state (Illegal tax)
Strayhorn, Michael
668784
2013
8,030
7,430
(9.23)
High mileage (Appraisal appeal)
Talley, Tami
1047364
2013
14,940
14,940
(99.64)
Incorrect situs address (Illegal tax)
Talley, Tami
1047486
2013
14,940
14,940
(99.64)
Incorrect situs address (Illegal tax)
Thomas, Charles
604508
2013
5,720
4,290
(13.41)
Total loss title (Appraisal appeal)
Vanhook, Richal
9457587
2013
3,270
3,270
(53.67)
Incorrect situs address (Illegal tax)
Westbrook, Russell
1013662
2013
8,600
6,880
(15.96)
High mileage (Appraisal appeal)
Wethington, David
1027438
2012
1,170
0
(11.44)
County changed to Person (Illegal tax)
Wethington, David
1024276
2012
8,290
0
(82.14)
County changed to Person (Illegal tax)
Wilkinson, Tonie
9164714
2013
9,500
500
(83.84)
Antique auto plate (Appraisal appeal)
Williams Motor Co.
1008641
2013
15,520
0
(281.02)
County changed to New Hanover (Illegal tax)
Williamson, Sara
1047932
2013
23,600
0
(402.97)
County changed to Chatham (Illegal tax)
Wilson, Charles Jeffrey
1013832
2013
5,0801
4,775
(2.85)
Condition (Appraisal appeal)
Wilson, Michael
1047837
2013
4,9401
3,152
(28.26)
Purchase price (Appraisal appeal)
Total
5 906.32
DECEMBER 2, 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