HomeMy WebLinkAboutAgenda - 12-10-2013 - 6b 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 10, 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 nineteen (19) taxpayers with a total of twenty (20) 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
$3,268.24 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2013-2014 is $47,132.85.
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-2013-108
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)
0
BOCC REPORT - REGISTERED MOTOR VEHICLES
DECEMBER 10, 2013
NAME
ABSTRACT
NUMBER
BILLING
YEAR
ORIGINAL
VALUE
ADJUSTED
VALUE
FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Benton, James
1043988
2013
3,000
2,500
(7.90)
Damage (Appraisal appeal)
Churas, John Charles
9788928
2013
28,360
28,360
(236.40)
Incorrect situs address (Illegal tax)
Crumpton, Danny Lee II
8669543
2013
19,100
500
(170.75)
Antique auto plate (Appraisal appeal)
Edwards, Emanuel
1048467
2013
21,260
0
(366.00)
County changed to Guilford (Illegal tax)
Fairchild, Muki
1048695
2013
34,520
0
(575.55)
County changed to Durham (Illegal tax)
Hauser, Mark Richard
1023259
2012
5,930
5,930
(70.88)
Incorrect situs address (Illegal tax)
Kemp, Everett
1045711
2013
1,560
0
(54.65)
County changed to Durham (Illegal tax)
Kemp, Everett
1047255
2013
12,390
0
(225.81)
County changed to Durham (Illegal tax)
Ling, Cynthia Diane
1047964
2013
23,600
0
(402.97)
County changed to Buncombe (Illegal tax)
Mack, Russell
1028269
2012
18,490
0
(183.80)
County changed to Durham (Illegal tax)
McBryde, Aubrey
948480
2013
15,410
11,403
(37.33)
High mileage (Appraisal appeal)
Miller. Rodrick
9400450
2013
13,330
10,034
(52.10)
Price paid (Appraisal appeal)
Newton, Mary
1009789
2013
4,420
3,801
(5.76)
High mileage (Appraisal appeal)
Nicholson, Katherine
1048334
2013
19,110
17,199
(22.29)
High mileage (Appraisal appeal)
Picotte, Vincent
5761045
2013
9,110
7,470
(15.27)
High mileage (Appraisal appeal)
Riley, Kateri
1044517
2013
61,430
30,715
(485.42)
Half off value -Co owner is Military exempt - Home of record TX
Southgate, Mark
1048706
2013
53,639
33,639
(186.32)
Price paid (Appraisal appeal)
Stuchiner, Noa
1047710
2013
23,550
17,154
(101.09)
Price paid (Appraisal appeal)
Thomas, Michael Bradley
604520
2013
13,290
9,835
(32.19)
High mileage (Appraisal appeal)
Torain, Brittany
1014088
2013
14,530
12,205
(35.76)
High mileage (Appraisal appeal)
Total
1 (31268.24)
November 14, 2013 thru
November 20, 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