HomeMy WebLinkAboutAgenda - 01-15-2008-4dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: January 15, 2008
Action Age
Item No.
SUBJECT: Motor Vehicle Property Tax Release/Refund for Mebane Transport
DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Request Letter from Representatives for
Mebane Transport
E-mail Clarification from NC Department
of Revenue
Listing of Individual Billings - On File and
Available in the Clerk's Office
INFORMATION GONTACT:
Jo Roberson, 245-2727
PURPOSE: To consider a refund request for motor vehicle billings for the years 2003-2006
from Mebane Transport per direction of the North Carolina Department of Revenue, Property
Tax Division.
BACKGROUND: Under N.C.G.S. 105-333 (10), an interstate carrier company domiciled in
North Carolina can request upon meeting the requirements set out by statute to have its tractor
trailer values (known as rolling stock) and ad-valorem tax apportioned to taxing units in one or
more states. When a motor freight carrier meets .the requirements of Public Service Company
and submits its listing(s) to the North Carolina Department of Revenue, the Department of
Revenue must then certify to the Assessor the value upon which it is to be charged. The Public
Service Company has the right to submit and request, as has been the case in this instance,
prior years' listings. In turn, the Department of Revenue has submitted those values to the
Assessor for billing. Upon receiving these values and completing the billing process, there is a
position of having double taxation. Under GS 105-381(a)(1 ), the taxpayer can make written
request for arelease/refund. This request has been received.
Note: The Board may recall that in June of 2007, the BOCC approved the release of 2007
Mebane Transport Registered Motor Vehicle billings for 2007. This occurred when the County
was notified of company's filing, and confirmation by the North Carolina Department of
Revenue, to be treated as a Public Service Utility for tax year 2007.
FINANCIAL IMPACT: The refund amount total for the years 2003 through 2006 is $21,735.68.
The discovery billing for the years of 2003 through 2006 totals $9,795.95. The discovery billing
will be paid prior to any refund, meaning a net refund will be $11,939.93.
RECOMMENDATION(S): The Manager recommends that the Board approve the refund to
Mebane Transport in the sum of $11,939.93.
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December 10, 2007
Ms. Jo Roberson
Orange- County Tax Collector
P.O. Box 8181
Hillsborough, NC 27278
Dear Ms. Roberson:
I represent Mr. Joe Thomas and Mebane Trucking Company in regards to
their public utility ad valorem tax reporting.
Please note the attached copy of a N.C. Dept. of Revenue power of attorney
declaration, the original of which was sent to Mr. Michael Connolly at the
NCDOR at the same time this mailing was. made to you. For verification,
please wait two days from your receipt of this letter and contact Mr. Connolly.
It seems to take an extra day or two for him to receive mail through the
Department's system.
On behalf of Mebane Transport, 1 would like to request a refund of any~prior
payment of personal property taxes on the motor vehicles shown on the ad
valorem listing. Also, please let me know if your department will be netting
this refund against the public utility filing. My a-mail address is on my card.
Thank you very much for your assistance.
Ve truly yours,
~..
Geo~Al en
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Jo Roberson
From: Michael Connolly [MichaeLConnolly@dornacom]
Sent: Friday, December 07, 2007 2:43 PM
To: Jo Roberson
Subject: Late Listing Penalties for Mebane Transportation
Hey Jo,
105-312 (h) dictates how•these penalties are calculated. The earliest year of discovery
receives.l0% penalty plus an additional 10%•for each listing period that has lapsed. All.
of their listings for 2006.thru 2003 were received after March 31st (our deadline for
listing). So for 2006 they get 10% plus an additional 10% for 2007 since the property was
not discovered until after the listing deadline for 2007. Here is the summary of the
penalties:
2006 20%
2005 30%
2004 40%
2003 50%
I hope this .helps out.
Mike
Michael S. Connolly
NC Department of Revenue
Property Tax Valuation Specialist I
919-733-7711
919-715-3107 (fax)
michael.connolly@dornc.com
E-Mail correspondence to and from this sender may be subject to the North Carolina Public
Records Law, and may be disclosed to third parties.
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