HomeMy WebLinkAboutAgenda - 03-06-2014 - 6b 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: March 6, 2014
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 thirty-eight (38) taxpayers with a total of seventy-seven (77) 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.
Of the seventy-seven (77) bills, thirty-seven (37) are due to recent changes in the State's
requirements for government agencies using permanent license plates for vehicles. The
changes resulted in these vehicles being billed when they should not have been due to their tax
exempt status.
2
FINANCIAL IMPACT: Approval of these release/refund requests will result in a net reduction of
$9,486.72 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2013-2014 is $67,574.41.
Of the $9,486.72 net reduction, $3,459.19 is due to the aforementioned license plate
regulations change at the State level. This revenue was not expected, and the release of this
amount has no impact. Therefore, the net reduction to Orange County, the towns, and school
and fire districts would be $6,027.53.
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-2014-011
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
12014.
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
MARCH 6, 2014
NAME
ABSTRACT
BILLING
ORIGINAL
ADJUSTED
FINANCIAL
REASON FOR ADJUSTMENT
ABC Pest Management Inc.
10699139
2013
800
800
(37.70)
Situs error (Illegal tax)
Atwater, James Travers
1040761
2013
8,020
0
(79.26)
County changed to Chatham (Illegal tax)
Baran, Jeffrey Scott
10681535
2013
3,230
3,230
(53.83)
Situs error (Illegal tax)
Bishop, Carl Randolph
10726125
2013
26,900
500
(247.60)
Received antique auto questionnaire (Appraisal appeal)
Breeze. Tanya
8975510
2013
14,460
14,460
(134.72)
Situs error (Illegal tax)
Brown, William
5751470
2013
10,330
8,677
(26.13)
High mileage (Appraisal appeal)
Clarion Associates
960699
2013
18,000
0
(335.69)
County changed to Chatham (Illegal tax)
Darveaux, Theresa
10659213
2013
21,400
21,400
(192.04)
Incorrect situs address (Illegal tax)
Dasilva, Keith
10363514
2013
18,090
18,090
(161.01)
Situs error (Illegal tax)
Davis, Jacky
1044894
2013
30,963
0
(572.17)
County changed to Onslow (Illegal tax)
Dobson, Stacey
579139
2013
12,790
9,976
(40.12)
High mileage (Appraisal appeal)
Efland, Douglas
5772134
2013
18,900
500
(170.75)
Received antique auto questionnaire (Appraisal appeal)
Finch, Travis
10691932
2013
3,000
500
(23.45)
Received antique auto questionnaire (Appraisal appeal)
Fraser, James William
1042143
2013
28,080
0
(490.37)
County changed to Durham (Illegal tax)
Gaenzle, Christopher
5812777
2013
17,170
14,423
(43.41)
High mileage (Appraisal appeal)
Grindstaff, Josiah
957909
2012
3,660
0
(91.74)
County changed to Johnston (Illegal tax)
Hayes, Nancy Denise
1050081
2013
16,070
14,463
(25.40)
High mileage (Appraisal appeal)
Hester, James
1011326
2013
18,240
0
(290.53)
County changed to Wake (Illegal tax)
Hicks, James Warren
10423677
2013
3,000
500
(38.45)
Received antique auto questionnaire (Appraisal appeal)
Lloyd, David Francis
5789048
2013
8,450
500
(72.98)
Received antique auto questionnaire (Appraisal appeal)
Mcadoo, Arche
1027312
2012
3,150
3,150
(54.96)
Incorrect situs address (Illegal tax)
Mcadoo, Arche
991276
2012
3,660
3,660
(59.46)
Incorrect situs address (Illegal tax)
Mcgee, Kaylin
10761990
2013
19,400
500
(173.50)
Received antique auto questionnaire (Appraisal appeal)
Mcswain, Kelly Colleen
1005585
2013
21,400
0
(251.64)
County changed to Chatham (Illegal tax)
Mendes, O Robert Ralph
591709
2013
16,810
0
(312.93)
County changed to Durham (Illegal tax)
Mendes, O Robert Ralph
1046558
2013
21,380
0
(387.32)
County changed to Durham (Illegal tax)
Olsen, Derek Matthew
10677675
2013
20,900
0
(376.06)
County changed to Chatham (Illegal tax)
Orange Water & Sewer Authority
1029036
2012
12,860
0
(263.51)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1028736
2012
12,860
0
(263.51)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027668
2012
9,100
0
(195.23)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027272
2012
1,780
0
(62.31)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027305
2012
9,290
0
(198.69)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027143
2012
670
0
(42.17)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027150
2012
2,410
0
(73.76)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027133
2012
1,390
0
(55.24)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027100
2012
630
0
(41.44)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027110
2012
1,480
0
(56.87)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027113
2012
1,180
0
(51.41)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027056
2012
1,090
0
(49.78)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027043
2012
500
0
(39.08)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027072
2012
470
0
(38.54)
Exempt (Illegal tax)
Orange Water & Sewer Authority
10270301
20121
1,290
0
(53.42)
Exempt (Illegal tax)
January 14, 2014 thru
February 12, 2014
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
MARCH 6, 2014
NAME
ABSTRACT
BILLING
ORIGINAL
ADJUSTED
FINANCIAL
REASON FOR ADJUSTMENT
Orange Water & Sewer Authority
1027041
2012
970
0
(47.62)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027036
2012
1,920
0
(30.00)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027080
2012
1,550
0
(30.00)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027125
2012
1,500
0
(30.00)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027159
2012
1,500
0
(30.00)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027311
2012
3,290
0
(89.74)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027319
2012
1,690
0
(30.00)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027324
2012
6,270
0
(30.00)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027371
2012
7,860
0
(172.72)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027376
2012
6,960
0
(156.37)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027422
2012
2,640
0
(77.93)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027465
2012
2,650
0
(83.57)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027484
2012
4,640
0
(114.25)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027509
2012
7,260
0
(30.00)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027529
2012
6,270
0
(30.00)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027552
2012
2,750
0
(79.94)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027572
2012
1,800
0
(62.68)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027582
2012
7,440
0
(30.00)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027673
2012
12,510
0
(257.15)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1027749
2012
920
0
(46.69)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1028026
2012
16,070
0
(321.80)
Exempt (Illegal tax)
Orange Water & Sewer Authority
1028687
2012
9,020
0
(193.77)
Exempt (Illegal tax)
Phillips, Preston
5800538
2013
8,090
6,957
(17.90)
High mileage (Appraisal appeal)
Rich, Jeffrey Draper
603103
2013
8,470
5,759
(31.47)
High mileage & damage (Appraisal appeal)
Riggins, Jo Anna
1047078
2013
14,310
14,310
(106.07)
Incorrect situs address (Illegal tax)
Roller, Daniel
1050828
2013
14,140
0
(187.78)
Billing error (Illegal tax)
Saldana, Tina Marie
10307935
2013
5,025
500
(74.92)
Received antique auto questionnaire (Appraisal appeal)
Sale, James Lee
10457974
2013
4,640
4,640
(45.21)
Situs error (Illegal tax)
Savage, John
993941
2012
6,990
6,990
(62.23)
Incorrect situs address (Illegal tax)
Soule, Jeremy
1008796
2013
14,290
0
(137.67)
County changed to Wake (Illegal tax)
Thompson, James Andrew
10690324
2013
14,400
500
(127.60)
Received antique auto questionnaire (Appraisal appeal)
Tilley, Pamela Holmes
10425353
2013
1,340
1,340
(39.89)
Situs error (Illegal tax)
Torres, Lesa
1042881
2013
17,540
0
(317.75)
County changed to Alamance (Illegal tax)
Weddle, Sandra Thomas
10525965
2013
2,820
2,820
(50.53)
Situs error (Illegal tax)
XDS, Inc.
1040940
2013
3,590
0
(85.29)
Exempt (Illegal tax)
Total
(9,486.72)
January 14, 2014 thru
February 12, 2014
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 6
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