HomeMy WebLinkAboutAgenda - 12-13-2005-5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 13, 2005
Action Agenda
Item No..~_ C_.
SUBJECT: Motor Vehicle Prooertv Tax Release/Refunds
DEPARTMENT: RevenuelTax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Jo Roberson, Revenue Director,
919-245-2727
Resolution
Release/Refund Data Spreadsheet
PURPOSE: To consider adoption of a refund resolution related to 50 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".
For classified motor vehicles, GS 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
$2,712.22 to Orange County, the towns, and school and fire districts.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving 50 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 .3302(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 duly made and seconded, the foregoing resolution was passed by the following votes:
Ayes: Conunissioners
Noes:
I, Donna Baker, Clerk to the Board of Coaunissioners 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 hue 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
Clerk to the Board of Commissioners
~o
O°
a `V
W cYi
~ ~
J ~
v~
_~
w ~
> °'
~~
0
~""
W
W
/F
VN
I.f.
U
m
W
U
W
O
U
Z
0]
N
~%~ O
(V M
~_ M
°' ~ o
07 ,--
o M m
~ N
~ O a
O Q
~ F-
O N d
U . ¢
~i
' ~ ~
~
,
W E c
~
~
G E E( E U m
~
" L L L
o 0 0 0 ~ a
-~ d a~ d m m m m o O o $ c U m m o
o m m m m m m ~ m _ m
Q ~ ~ ~ ~ ~ ~
~I ~ ~ ~ ~ ~ ~ ~ ~ m m m ~ ~ ~ ~ m
Q L L L L L L L L m
L m
L m
L ~ U L L m
L
LL O) O) 01 O) 0/ Ol Ol 0/ U U U ~ O
~ O) Q! U
S S Z S Z S = = _ =
O m m m m m m m m > > > m ~ m m ~
f/~ m m m a~ m m m m o 0 o m ~ a~ m o
Q a a a a a a a a U U U a
` a a U
w a
a a
¢ a
¢ a
¢ a
¢ a
¢ a
¢ a
¢
X
X a
¢ p a
¢ a
¢
~
m
m
m
m
m
m
m
m x
m
m
m
~
W
m
~ x
m
,N ,f~ ,N fn N .N N N F- H F .N ~ (~ N F"
m m m m m m m m m m m ~ ~ m m ~
a a a a a a a a m rn m a
~ a v. m
a a a a a a a a m m d a a a d
Q i-
U O V O ~ N m ~ N O' M N-
Q O I
- N (
O• ~ ~ V N .
•
a n, t0 N
i l0
C7
N tf) d: ti
C7 M M
~' r'
t0 O
_ IO
(D N ~ ~
N~,
C
Z ~
' ,
I
o
w w
A
~
~
~n
in °
in ~
` m
in
o
w
O
o o
y J
= ti ~ m c
? o rn o 0 0 0 ~ ti
' o
-
j J? M v M M M o u~ ~n n `i
Q
J ---- --- ----. _w_~ __.._. ~._.
I
Qw
z O O O O O O
~ O O O O O N O O O O~'I
J O
O d'
10 (~
r 7 (
~ tD
t0 m
(D ~ O
N V
O M ~ O)
N N W I
O
d' V ~ tii ~ O O O ~ 'd' M O N O ~
~ M',,
.7
Q _ ._ ..._ ~ ______ ..._....._ _. _
W W
F" O N N N N I`• N l0 In M. Q) N N M
N N N N N N N r-i N N N N O
V
Q
J o 0 0 0 0 0 0 0 0 0 0 o O o 0 0
w
J o
N 0
N 0
N 0
N 0
N 0
N 0
N 0
N 0
N 0
N 0
N 0
N 0
N 0
N 0
N 0
N
},
m
J. c
L d
c
'm o y
m
m
W
'c ro
m 0
o w
W
-'
V' ~
m
~O T
a
O C
m
N N `
m N
~
'
O
~rn
m~
~
m W
W
O N
o co
f N
=
U U'1
m y
~ O
m
7 t0
m Q ~- ~
M Qj
O N L V' N
(n l0 O
V U O L
O)
~ ~ M ~ O E
V O U ~ N
i O
~ N 'O 01
W ~
'O bm• U rn
- U rn
C o M
( v Ym c or
' v
M
' v dct cup
C = ~ O O
O `
~ O C ~
~ N
C
J N
.
~ N M
D) n O N M
D) N
N C d
O] ~ O O O
N O
C z
d !O
'-~ In
'C 10
N In
~ ~ O
'"y t0 U
~- IfJ
C LO
°~ l0
~~ l0
l0
~ 'O IO m
l0 ~
to
~
E O
m N
E
Q O N O ~ O ,' O C O 0 0 ~ O = 0 L O C O ~• O N ~- 0 3 0 ,' O O
Z ¢N x
QN Ca N Cl1 N m N mN UN UN ~N ~N ~N W 07 N W N W N SN S G
u7
0
0
N
L
O
M
N
N
O
Z
7
.c`
.,-.
N
.n
N
O
Z
N ~
~ o
O
N
W <"~
T
L
J ~
U_ ~
_ ~
V
~ p
0
0
W
U
V
m
~--
H
U
W
O
U
Z
fD
N
~.0 O
IO M
_ ~_ ~
~ ~ O
~? r
T ch t9
~ ~
O ~-
`o Q
~ F- y
v ~ m
~ m o.
m n
U . Q
N N N ~
i N
N
r i
i I
E
z w ,
~ ~ ~~
L N i
i LL LL Q. Q ~ lll
w ~ ~ i,N ,N ~ ~ N N ~
~ ~ o . ~ ~ ~ ~ ~ ~ m
p ° m m m ° m m $ ~ m U ~ ~ E m
(
Q a~i ~ ~ m ~ m ~ Y r °
' m ~ ~ o
~ m ~ ~ ~ ~' ~ ~ t
o t
o -
~ ~ o o ~
~ m
m
rn
rn m
m
m ~
m ~
m
m
m ~
~ ~~,
m
U _ _ U ~ E ~ E ~
Z ~• = x = ~ S Z o~
_ o~
_ S
~ o 0
2 0~
2 O 2
O ~ m m m ~ m m ~ S t4 S m v
~ ~ to S m m
(n o m o m o m o W W o ~ W W d m
Q ~~ n n n U n n ~ o ,~ o a ~ ~ ,~ o n n
W Q Q ¢ Q Q c c Q °
~ ~ Q Q
0' x
m
'm
'm
m x
m
m
m x o
mN x~
mN
m
W x
m x~
~oN
m
m
I- fn fn y F- m fn H =o H o N ~ F- f- =o N y
~ m m m ~ m m ~ n ~ n m v ~ ~ n m m
m
a~ n n a m n n m~ m~ n m d~ n n
__.._
___. __~~. ~._- _. __~... ;_____
~ i
Q F-
V V O M M ~ ~7 M M m M ~ ~ ~ N tfJ
s O) (
O. o ~ ~
„ ~ M
a M T t
~n O
°~ V ~ ~ ~
c+' M
~ ~ ~
~
Z - r r r r
LL
-
'
-
-
-
o -
- -
-
w
F- ~, ~
~
in
u~
o
~
u~
°o
u~
o
~
N d J O d' W ~ O m 'V ~ IJJ p r ~ N
-=
J T' v v cv ° O <o ° of cV ~'
j
; ~
Q
QW
Z= ti N O O O O W O P07 ~ O O ~ O ~
_J M W ~ ~ ~ ~ M O N N ~ ~ N ~ M
O ~ c0 0~ m M M N M N p ~ N' V
> N r _
O I ~
W W
N O O N O) M N N N N 01
O N O O N O N N N N N N N N N O
~ ~ ~
Z ~ ~n ~ ~n ~n ~n ~n .n ~n ~n v~ u~ ~n ~n in in u~
l W ° ° ° o ° ° 0 0 0 0 0 0 0 0 0
- o
N o
N o
N o 0
m~ N N N N N N N N N N N N
i _ i ~
m W ~ (0 d (0 C W d d N N p ~
(~ ~ m
-
c ` h
o ~ M
in Z r Q N
c - CO
'
r ac O ~ cr ~ ~ C (p ~ In M O N CJ
i
~ ,
o
. ~
~
01
~
C O o
C N .
v
N "C W rno
C O ao ao ono
~ N 0o
M v
N (O
N M mm
f0 n
~ W
W O C
Z. N
r N O W ~ D)
~ '~ N -~ O) ~ O Q D) o
l~ O ~ ~ ~ Q1 C
~ ~ ~ O1
Z ~
o ~
N
~~ O
o o
Y o
~ n L
E
o o do do 3o o o o o o
Q o o ~ c
i ,
c ~ E ai aS ai = ~
Z 2 N ( S Y N ~ N -~
N ~ N Y~ N Y N Y N Y N J N J N J N J N N r
N
i J L
O
O
N
S
O
M
N
.n
O
Z
~_..
s
._.
N
O
Z
H ~
~/ G
0 ~
N
~ M
L
J ~
U_ ~
_ ~
W v
> °~
0
0
W
W
/~
VN/y
LL
U
m
W
U
W
O
U
Z
[O
N
L] O
(v M
_ ~M
~ ~ O
Ch
W
p M (p
~ N
~ O a
O
C
~ F- N
~ a°i n
U
I
I
rn
W i E
s` ~
m E I
N ; w ~ ~
~ j a~ a~ d r w` ~ ~ ~
0 0 o U ~ °~ o
p U U m m U ° m m m m m m U
~ ~ ~ ~ ~ ~ d ~ °c' ~ 'O ~ ~ ~ ~ ~
O l0 U U L L U U L L O L L L L U
LL N (U fA _m ~ N m rn m Ol O m N
Z ~ `o `o =
i _
~ ~-
i o ~, _
i ~ =
i S
i 2
~ 2
i 0
O
m U
c U
c
~
~
~ V
c
~
~ ~
~
~
~
~
~ V
c
~ a a a o o o o a '
Q ~ ~j a p a . ,
W o o ¢ Q ¢ ° ¢ ¢ ¢ ¢ ¢ °
e~
LL x x x
~ (0 (0 N N N N F .N F .N ,N N N l0
~ U v m m m ~ ~ m ~ m m m m ~
U U Q Q ~ Q U ~ Q
- ~
- Q Q Q Q U
-
- J ~
Q~
V
(„) O
O
V' M
V
M
N M
M
O (A
~;
tij N
~?
~
t00
r
O
N
Z Q
Q M n'
N N
M d.
M ~
W r
M W
pj n.
M (~
CD
M
M
tom- O
~
,
Q
Z ~ ~
~ i N
~
~ w.
_
_ _ __ .
.
w . _
_ _
.
v -
.__
.
. .___ __
._. _._.
.
_.. .-__ -__ -
__ ._.__
..
_ _. _._.__. .-
_
_
~ .
w
° ~ ~
y J o <O ~"? r
n o o rn ~ ti
0
Q
i
-
J
Z~ N O VO ~ ~ COO O O COO .Od O O V O N
J O d' M O CO ~ ~ ~ C) ~ ~ N ~ d'
N N
>
_ __O __ ..~ ~._.___ _ _ . ___ _ _ ..._,____ __..__.__ ___
W W
O
O
V M
O CO N
N (D N
N O N
N N
N N
N N
N O O (A
O N
N M
O
- - ~ _-
~
Z ~ u~ u~ in in ~n u> u~ rn in u~ u~ ~ ~ ~n u~
Q
J W o
o 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0
J r N N N N N N N N N N N N N N N
m i
~ _ ~ _
__ ~
_ _
~
...
~
~
.~..
_
J
O
~
l0
N
E~
~
~
i
.
'
I
I
~ I, _
~
m
G
.
. _ _
~
~
..
m
m W
m U
n T N
-
O O
m r N
L m ~ t0
M ~~
_ (P a
' O)
C C
N V' C~ ~
N
~ ~ N
J to ~
l6 O O
~ W O
r ~. W
N~ C r
0 0
~' U) (A
'
(P _
- M
m n ~ N
V' y M
(O C N
l9 (b - N
O O N
N t0 B t~
M M
Cn (P M
i (A L O
r O
c O V'
c
O O N
0 O M
O
~ N
cco o ~ti Q
r~ o ho o cti o U
mo ()
rn ~o y
~ ~ x
o co
Z Y ~ C I!') N l00
U - l00
lU ~' CO ~ N N l00 B In ~' l0 N CO .L.. l00 m l0 D1 E 10 ~ LO ~ I J
Q
z ~°o °~°o ~°o c°o do° ~~ o°o
' d°o =°o .c°o Eoo ~°o mr°o 1000 i?pOo
~N ~N Z N ON dN ~J Q
N CnN Cn N CnN UN ~N ~f N ~N >N
6
O
O
N
s
O
M
N
O
'C~,
N
a
O
Z
F ~
p: o
O°
a `~'
w ch
~ r
J ~
_U ~
_ ~
W ~
O
W
W
V
W
W
i-
U
W
O
U
Z
m
~~o
~ ^' M
_ ~, m
~ ~ o
o ~ m
~ ~
o °-
`o o-
X
~ F- N
U ~ ~
~ d d
U - Q
~ i
w i ~ ' ' ~
~ ~ i
~L = i
~
~
~ U ~O
p ~ U °~ m
Q ~ ~
m a~i a~i
;
~ °c~ ~ ~ ~
~ m
~
U
~ t
m L
m
Z ~ ~
U
C
II) O N N
Q U ` a a
W ° Q
~ ~
F- N N
~ U t0 (0
aO1i ~ a a
~_.
--
~---- U
---- Q
--- Q
-._.._..._
---
--
-
-
-
-
-
J
Q H
V V
~
~
~
CO
O
N
Z Q ~ W O
N N
°- r
`~'
~
Z S~ ~ ' ' N
lL
W
W
~ ~ _ ~ ~
°~
~ J o v
o m
O J ;
a
-
J
-
-
-
-
= ~ o o
Z ~ ~ m
J
Ve rn `o ~
~f N ~ ~
Q
i
.
.
.
.
W W
Q ^ N N N
U
C7
~a o 0 0 0
N N N N
....._.m"}. -_ -i - - _
J ~ ro ~
m
W _
m
G ~
~ ~
m
x
~
m ~~n Fm a
irn ~
c
c
W G N N O O O
N C ~
Q Z ~_ o ~
_ o N
o o
z ~ N >
>
? N >
>
? N } N
t(')
O
O
N
s
O
(h
N
E
O
z
t
a~
Z