HomeMy WebLinkAboutAgenda - 09-01-2015 - 6b ORANGE COUNTY 1
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 1, 2015
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 twenty-five (25) taxpayers with a total of thirty-two (32) 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
$9,455.77 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2015-2016 is $9,455.77.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
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.
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NORTH CAROLINA RES-2015-039
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
12015.
Clerk to the Board of Commissioners
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Clerical error G.S. 105-381(a)(1)(a) BOCC REPORT - REGISTERED MOTOR VEHICLES
Illegal tax G.S. 105-381(a)(1)(b)
Appraisal appeal G.S. 105-330.2(b) SEPTEMBER 1, 2015
ABSTRACT BILLING ORIGINAL ADJUSTED FINANCIAL
NAME NUMBER YEAR VALUE VALUE IMPACT REASON FOR ADJUSTMENT
Alvarez, Jose 26034641 2014 12,858 500 (199.02) Acquired antique plate(appraisal appeal)
Barnett, Joy 24338662 2014 29,770 29,770 (246.66) Situs error(illegal tax)
Barrow, Theodore 26728538 2014 13,160 0 (250.54) County changed to Durham (illegal tax)
Baucom, Carolyn Crowe 27489679 2015 13,129 500 (203.38) Acquired antique plate(appraisal appeal)
Bauer, Edward Aloysius 27127663 2014 71,357 500 (674.27) Acquired antique plate(appraisal appeal)
Fife, Thad Hale 23699416 2014 31,664 31,664 (259.32) Situs error(illegal tax)
Gonzalez, Cristal 27462741 2014 20,500 20,500 (177.17) Situs error(illegal tax)
Griffin, Edward Haley 27027559 2014 15,770 15,770 (144.20) Situs error(illegal tax)
Harrell, Jonathan 25770467 2013 24,590 24,590 (223.97) Situs error(illegal tax)
Harrell, Jonathan 25676630 2014 13,010 13,010 (125.45) Situs error(illegal tax)
Houghton, Odette 21991850 2013 31,720 31,720 (555.22) Situs error(illegal tax)
Jones, Claudia Kay 26679253 2014 34,909 34,909 (280.61) Situs error(illegal tax)
Leibel, Sylvia 26794805 2014 13,900 6,950 (111.93) High mileage(appraisal appeal)
Mullen, Kenneth George 16092988 2014 23,600 500 (274.06) Acquired antique plate(appraisal appeal)
Piedmont Electric Membership Corp. 25555843 2014 30,755 0 (292.67) Tax exempt(illegal tax)
Piedmont Electric Membership Corp. 26070931 2014 29,720 0 (282.81) Tax exempt(illegal tax)
Piedmont Electric Membership Corp. 26070868 2014 32,769 0 (311.83) Tax exempt(illegal tax)
Piedmont Electric Membership Corp. 26071000 2014 32,769 0 (311.83) Tax exempt(illegal tax)
Pope, Joyce 18385967 2014 12,180 0 (222.49) County changed to Wake (illegal tax)
Poteat, William 19955353 2014 33,084 22,060 (177.54) Adjustment(appraisal appeal)
Raynor, Christopher 26922052 2014 9,400 500 (138.66) Acquired antique plate(appraisal appeal)
Simpson, Mark Adam 26669214 2014 21,830 12,661 (147.66) High mileage(appraisal appeal)
Stuart, Joseph Jay 27098131 2014 50,004 0 (835.27) Military exempt (illegal tax)
Stuermer, Til 26299530 2014 58,407 500 (970.40) Acquired antique plate(appraisal appeal)
Thompson, Shameka 27164185 2014 49,320 24,660 (384.21) Military exemption. Co-owner did not qualify (illegal tax)
Tsygankov, Denis 27477707 2015 17,860 0 (365.52) County changed to Chatham (illegal tax)
Van Hoewyk, Jacqueline 22914040 2013 14,290 14,290 (133.49) Situs error (illegal tax)
Van Hoewyk, Jacqueline 26008739 2014 23,822 23,822 (202.53) Situs error (illegal tax)
Whitt, Marlene 27312479 2015 43,686 0 (500.81) Duplicate billing (illegal tax)
Yost, David Michael 22772152 2014 17,170 17,170 (154.34) Situs error (illegal tax)
Yost, David Michael 22772494 2014 17,860 17,860 (159.35) Situs error (illegal tax)
Yost, David Michael 22772336 2014 14,990 14,990 (138.56) Situs error (illegal tax)
Total 1 (9,455.77)
May 28, 2015 thru August 12, 2015
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 4
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