HomeMy WebLinkAboutAgenda - 08-19-2008 - 4eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 19, 2008
Action Agen a
Item No. ~ f y,.
SUBJECT: Motor Vehicle Property Tax Release/Refunds for July 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 73 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
$6,050.53 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2008--2009 is $6,050.53.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving 73 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 Boazd 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: 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 cazefully copied from the recorded minutes of the
Boazd of Commissioners for said County at a regulaz 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 Boazd 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 BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Ader, Alison Brooks
20009244 2000 21 7,330 0 -249.68 Illegal Tax-DMV error
Arvik, Jon 2008224 2008 09 7,190 3,595 -36.20 Appraisal Appeal -Repair Estimate
Badrock, Anita
2008283 2008 22 6,490 5,715 -12.99 Appraisal Appeal -High Mileage
Bar-On Dorit 2008348 2008 17 10,920 0 -131.42 Illegal Tax -County Changed to Chatham
Bascovsky, John
Edward 2007132127 2007 21 10,900 0 -231.28 Illegal Tax-Military Exempt
Bascovsky, John
Edward 2007147242 2007 21 13,900 6,950 -152.83 Illegal Tax-Military Exempt 1/2 value reduction
Beiler, Pamela
20089108 2008 10 14,640 10,496 -40.99 Appraisal Appeal -Price Paid
Best, Charles
20089182 2008 10 15,810 0 -156.37 Illegal Tax -County Changed to Alamance
Bolden, Jennifer
20089291 2008 22 2,070 0 -54.69 Illegal Tax -County Changed to Alamance
Bridges, Jean 2008797 2008 10 11,500 10,725 -7.66 Appraisal Appeal -High Mileage
Bridges, Jean
20089444 2008 10 8,610 6,660 -19.29 Appraisal Appeal -High Mileage
Caron, Christian
Francis 20089752 2008 22 14,060 10,336 -62.40 Appraisal Appeal -Price Paid
Carter, Johnny
Cleveland Jr.
20081168 2008 09 830 415 -4.17 Appraisal Appeal - on site Repair Estimate
Catlin, Scot 20089824 2008 10 10,090 0 -99.80 Illegal Tax -County Changed to Durham
Church, Barbara
20081348 2008 23 6,100 5,500 -9.51 Appraisal Appeal -High Mileage
Coltman, Mitchell
200810094 2008 22 10,740 8,990 -29.31 Appraisal Appeal -High Mileage
Cross, Charlotte
200810284 2008 22 7,500 0 -145.66 Illegal Tax -County Changed to Durham
Dawson, Michael
20081776 2008 00 12,120 11,570 -5.52 Appraisal Appeal -Repair Estimate
(July)
~-
July 1st-July 30th, 2008
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(6)
NAME 8~ BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Dawson, Michael
20081776 2008 00 12,720 12,120 -6.04 Appraisal Appeal -High Mileage
Deserres, David
2007156566 2007 22 6,850 0 -140.52 Illegal Tax-County change to Durham
Deupree, Susan
20081865 2008 22 12,570 10,130 -40.89 Appraisal Appeal -Repair Estimate
Emmerson, Fred
Benedict Jr 20082140 2008 22 7,190 4,000 -53.45 Appraisal Appeal -High Mileage & Damage
Eskenazi, Daniel
200810808 2008 04 19,550 15,336 -52.60 Appraisal Appeal -High Mileage
Fisher, Gary Steven _
200810969 2008 22 16,280 13,555 -45.66 Appraisal Appeal -High Mileage
Gerbracht, Ronald
Norbert 20082614 2008 15 1,950 975 -9.72 Appraisal Appeal-Rebuilt title
Goodwin-Landher
Annallys 20082729 2008 21 8,320 7,895 -7.68 Appraisal Appeal-High Mileage
Hall, Carroll Gillam
20082910 2008 22 18,010 0 -321.76 Illegal Tax -County Changed to Chatham
Jeffires, Nicholas
20083658 2008 23 3,170 2,170 -15.85 Appraisal Appeal -High Mileage
Johnson, Thomas
20083735 2008 09 5,280 4,280 -10.07 Appraisal Appeal -High Mileage
Jones, Dennis
20083757 2008 01 9,750 7,950 -18.13 Appraisal Appeal -High Mileage
Le, Hoa Van
200812797 2008 22 13,150 11,925 -20.52 ~ Appraisal Appeal -High Mileage
Lea, James Elvis
200812800 2008 03 4,840 3,840 -9.92 Appraisal Appeal -High Mileage
Lee, Jae 200812818 2008 22 15,950 0 -287.25 Illegal Tax-Military Exempt
Lemoine, Fredrick
Michael 20084239 2008 21 13,460 12,735 -13.11 Appraisal Appeal -High Mileage
Livanos, Elizabeth
20084328 2008 09 9,950 8,650 -13.09 Appraisal Appeal -High Mileage
McClymont, Leeanne
20084775 2008 15 18,810 17,660 -11.46 Appraisal Appeal -High Milea e
BOCC REGISTERED MOTOR VEHICLE REPORT
August 19, 2008
(July)
July 1st-July 30th, 2008
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
August 19, 2008
NAME 8~ BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Micancin, Jonathan
20084997 2008 22 7,840 6,365 -24.71 Appraisal Appeal -High Mileage
Middour, Robert
20085013 2008 21 9,100 0 -184.46 Illegal Tax -County Changed to Chatham
Millard, Sara
200813584 2008 21 23,910 0 -452.11 Illegal Tax -County Changed to Chatham
Mitchell, Floresa
2007108815 2007 03 12,640 0 -137.33 Illegal Tax-DMV error
Mueller, Ira
200813783 2008 22 27,730 0 -484.62 Illegal Tax -County Changed to Durham
NC High School __
Athletic & Adams, Appraisal Appeal -Half off Value Co Owner not
Charles 20085316 2008 22 24,210 12,105 -202.82 Exempt
Oukraintseva,
Svettana 2008140694 2008 21 14,550 13,450 -19.88 Appraisal Appeal -High Mileage
Ouyang, Tianhong
2008300003 2008 22 3,040 0 -70.94 Illegal Tax -County Changed to Edgecombe
Paich, Heather
20085595 2008 22 11,720 10,620 -18.43 Appraisal Appeal -High Mileage
Parratt Wolff, Inc
20085675 2008 23 14,080 11,480 -41.21 Appraisal Appeal -High Mileage
Parratt Wolff, Inc
20085676 2008 23 16,740 14,640 -33.29 Appraisal Appeal -High Mileage
Parrott Wolff. Inc.
20085673 2008 23 17,269 14,669 -41.21 Appraisal Appeal -High Mileage
Parrott Wolff. Inc.
20085674 2008 23 15,580 12,055 -55.87 Appraisal Appeal -High Mileage
Pasley, Donald
200814229 2008 03 7,600 7,150 -4.46 Appraisal Appeal -High Mileage
Pearson, Thomas
20085753 2008 10 9,060 6,685 -23.49 Appraisal Appeal -High Mileage
Peng, Rui 200814319 2008 22 5,490 4,840 -10.89 Appraisal Appeal -High Mileage
Penske Truck Leasing
20085793 2008 26 39,131 32,050 -102.68 Appraisal A peal -Valued Incorrectly
(July)
July 1st-July 30th, 2008
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(8)
NAME 8~ BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Perlmutter, Jason
200814344 2008 21 12,890 12,190 -12.65 Appraisal Appeal -High Mileage
Phipps, Allen
200814417 2008 22 8,920 7,120 -30.16 Appraisal Appeal -High Mileage
Pistolis, Vasiliki
20085917 2008 22 5,238 4,345 -14.96 Appraisal Appeal -High Mileage
Pozella, Patricia Marie
200814542 2008 22 12,530 9,505 -50.69 Appraisal Appeal -High Mileage
Sanchez, Maria
20086640 2008 22 10,800 8,675 -35.60 Appraisal Appeal -High Mileage
Shadrick, Jack
20086819 2008 03 8,230 6,440 -17.77 Appraisal Appeal -Price Paid
Shin, Myungsik
20086898 2008 22 2,900 1,450 -24.29 Appraisal Appeal -High Mileage & Damage
Slydel, Christopher
20087002 2008 02 9,750 7,600 -25.88 Appraisal Appeal -High Mileage
Staley, Kristin
20087191 2008 10 12,600 12,100 -4.94 Appraisal Appeal -High Mileage
Tidoe, Winston
20087634 2008 22 2,600 0 -63.56 Illegal Tax -County Changed to Alamance
VanKampen, Mary
20087843 2008 22 23,570 0 -414.92 Illegal Tax -County Changed to Durham
Wilkerson, John
Wayne 200816829 2008 00 12,370 9,995 -23.89 Appraisal Appeal -High Mileage
Williams, Wallace
20088338 2008 01 6,140 4,865 -12.75 Appraisal Appeal -High Mileage
Woods, Byron
20088446 2008 21 5,220 4,795 -7.68 Appraisal Appeal -High Mileage
Wynia, Erin Leigh
200817049 2008 22 21,240 19,116 -35.59 Appraisal Appeal -Damage
Yarborough, Daniel
Alan 20088541 2008 23 13,730 12,730 -15.85 Appraisal Appeal -High Mileage
Ye, Minsie
200817074 2008 22 5,080 4,080 -16.76 Appraisal Appeal -High Mileage
Young, Andrew
20088566 2008 15 26,090 0 -259.86 Ille al Tax - DMV Error
BOCC REGISTERED MOTOR VEHICLE REPORT
August 19, 2008
(July)
July 1st-July 30th, 2008
Clerical Error 105-381(a)(1)a.(INCORRECT RATE) BOCC REGISTERED MOTOR VEHICLE REPORT
Illegal Tax 105-381(a)(1)b.
Appraisal Appea1105-330.2(6) August 19, 2008
(July)
NAME 8< BILL
NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Zelasko, Scott
Matthew 2007162510
2007
22 .
29,470
0
-538.46
Illegal Tax-Military Exempt
Zhang, Weiguo
20088612
2008
22
13,810
13,310
-8.38
Appraisal Appeal -High Mileage
-6050.53
~1
July 1st-July 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 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 yeazly, 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 cleazed 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 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
yeaz 2006) this is issued when the inspector didn't see the original damaged and the
vehicle has been repaired.
Certificate of Destruction: NC D1VIV will not register this type of vehicle. It is not fit
for North Cazolina 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