HomeMy WebLinkAboutAgenda - 08-22-2006-5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 22, 2006
Action Agenda
Item No. 5'G
SUBJECT: Motor Vehicle Prooerty Tax Release/Refunds for June 2006
DEPARTMENT: Revenue/Tax Collector PUBIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
.lo Roberson, Revenue Director,
919-245-2727
Resolution
Release/Refund Data Spreadsheet
PURPOSE: To consider adoption of a refund resolution related to 90 requests for motor
vehicle property tax releases or refunds.
BACKGROUND: GS 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.
GS 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".
Far classified motor vehicles, GS 105-330.2(b) allows far 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,
Please note that there are a number of releases shown for L J Rogers, Jr. Trucking, After
having received the billing data from the North Carolina Department of Motor Vehicles and
having created the billings accordingly, Orange County was notified through the North Carolina
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Department of Revenue that L J Rogers, .)r, Trucking had applied for and been granted taxation
under NCGS 105-335(C)(2) as "rolling stock". The definition of "rolling stock" under this statute
covers all freight carrier vehicles used in the transport of goods. The company is required under
this statute to list with the Department of Revenue in .)anuary of each year, However, L J
Rogers, Jr.. Trucking had not followed this statutory requirement in years past. Now that it has
complied with the requirement, Orange County can no longer bill the company's vehicles
individually, but will be given a value from the Department of Revenue upon which to bill once
yearly. The apportioned value assigned is determined by the number of total miles driven within
the State of North Carolina versus outside the state.
FINANCIAL IMPACT: Approval of these release/refund requests will result in a net reduction of
$14,410.41 to Orange County, the towns, and school and fire districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving 90 motor vehicle property tax release/refunds requested in accordance
with North Carolina General Statutes.
.~
NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION (Approval)
Whereas, North Carolina General Statutes 105-.381 and/or .330.2(B) allows for the refund of taxes
when the Board of County Commissioners determines that a taxpayer applying for the refund has a valid
defense to the tax imposed; and
Whereas, the properties listed in each of the attached "Request for Property Tax Refunds" has
been taxed; and
Whereas, as to each of the properties listed in the Request for Property Tax Refunds, the taxpayer
has timely applied in writing for a refund of the tax imposed and has presented a valid defense to the tax
imposed as indicated on the Request for Property Tax Refunds.
NOW, THEREFORE, IT IS RESOLVED BY THE BOARD OF' COUNTY
COMMISSIONERS OF ORANGE COUNTY THAT the recommended property tax refund(s) are
approved.
Upon motion duty 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 ofsaid County, this day of
Clerk to the Board of Commissioners
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