HomeMy WebLinkAboutAgenda - 08-19-2008 - 4dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 19, 2008
Action Agen a
Item No. _~
SUBJECT: Motor Vehicle Property Tax Release/Refunds for June 2008
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Release/Refund Data Spreadsheet
Reason for Adjustment Summary
INFORMATION CONTACT:
Jo Roberson, Revenue Director,
919-245-2727
PURPOSE: To consider adoption of a refund resolution related to 14 requests for motor
vehicle property tax releases or refunds for June 2008.
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
$1,700.59 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2007-2008 is $56,719.29.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving 14 motor vehicle property tax release/refunds requested in accordance
with North Carolina General Statutes.
NORTH CAROLINA
ORANGE COUNTY
REFUND RESOLUTION (Approval)
Whereas, North Cazolina 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) aze
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 Boazd of Commissioners for the County of Orange, North Cazolina,
DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the
Boazd of Commissioners for said County at a regular meeting of said Boazd 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
Clerk to the Boazd of Commissioners
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(6)
BOCC REGISTERED MOTOR VEHICLE REPORT
August 19, 2008
NAME 8~ BILL
NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Brown, Brian Antawn
2007103246
2007
21
20,210
0
-417.19
Illegal Tax -County Change to Cumberland
Builders Marketing
2007139964
2007
22
36,180
-200.60
Clerical Error -Incorrect Rate Code
Choi, Seulki
2007156047
2007
22
9,810
7,860
-32.68
Appraisal Appeal -High Mileage
Design Wood
Products, Inc.
2007156569
2007
03
2,860
0
-28.38
Illegal Tax -County Change to Alamance
Fletcher, Amy
2007157068
2007
00
14,710
13,985
-7.30
Appraisal Appeal -High Mileage
Laszlo, David
2007158700
2007
21
10,380
10,055
-5.87
Appraisal Appeal -High Mileage
Marsh, Melissa
2007159108
2007
03
23,400
22,300
-10.91
Appraisal Appeal -High Mileage
Moore, Andrew
2007159624
2007
22
41,110
0
-708.80
Illegal Tax -County Change to Durham
Percy, Eamonn
2007160194
2007
22
9,390
7,590
-30.16
Appraisal Appeal -High Mileage
Pickett, Deanna
2007160278
2007
09
13,870
12,245
-16.37
Appraisal Appeal -High Mileage
Rebilas, Brenda
2007144733
2007
22
2,420
0
-62.57
Illegal Tax -County Change to Wake
Rebilas, James
2007129571
2007
22
5,530
0
-118.69
Illegal Tax -County Change to Wake
Redd, Joseph
2007160531
2007
03
6,630
3,632
-29.75
Appraisal Appeal -Repair Estimate
Winters, Karen
2007162360
2007
15
6,290
3,145
-31.32
Appraisal Appeal - Holds a Salvaged Title
-1700.59
(June)
June 1st-30th, 2008
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub
covering a particulaz 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 mazket
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 fmance a salvaged vehicle.
Total Loss: Repairs were more than the mazket 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
yeaz 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