HomeMy WebLinkAboutAgenda - 09-16-2008 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 16, 2008
Action Agenda
Item No. ~"- ~.
SUBJECT: Motor Vehicle Property Tax Release/Refunds
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 37 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
$2,833.08 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2008-2009 is $ 8,883.61.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving 37 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 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
Clerk to the Board of Commissioners
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
September 16, 2008
NAME 8~ BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Anderson, John
200817308 2008 21 5,990 4,740 -22.59 Appraisal Appeal -High Mileage
Bruin, Martinus
Nicolaas 2007124326 2007 26 3,440 0 -54.27 Illegal Tax-County changed to Chatham
Bruin, Martinus
Nicolaas 2007139931 2007 26 5,430 0 -84.44 Illegal Tax-County changed to Chatham
Bruin, Martinus
Nicolaas 200783449 2007 22 4,570 0 -103.39 Illegal Tax-County changed to Chatham
Carroll, Robert
20089764 2008 16 9,590 8,490 -11.25 Appraisal Appeal -High Mileage
Catlin, Scot _
200818415 2008 10 2,370 0 -23.44 Illegal Tax-County changed to Durham
Choi, Eun Jung
20089971 2008 22 6,520 5,855 -11.14 Appraisal Appeal -Repair Estimate
Cracker, Deborah
200810232 2008 22 19,880 18,105 -29.74 Appraisal Appeal -High Mileage
Dolan,Francine
200810588 2008 00 920 460 -4.63 Appraisal Appeal -Repair Estimate
Elms. Jeffrey Wayne
200819524 2008 23 12,450 10,525 -30.51 Appraisal Appeal -High Mileage
Ferraro, Rena
200819696 2008 04 20,430 0 -255.08 Illegal Tax -County changed to Durham
Flood, Michael Dean
2007149170 2007 23 1,810 -21.16 Clerical Error-Incorrect Rate
Flood, Rhonda
200810992 2008 23 10,020 -68.02 Clerical Error-Incorrect Rate
Flood, Rhonda Medlin
2007157073 2007 23 17,520 -117.27 Clerical Error-Incorrect Rate
Flood, Rhonda Medlin
2007157074 2007 23 3,220 -19.70 Clerical Error-Incorrect Rate
For Garden's Sake
200819790 2008 22 300 0 -5.03 Illegal Tax -County changed to Chatham
Ford, Douglas
200819791 2008 22 20,760 0 -367.84 Illegal Tax -Military Exempt Home of Record TX
Frey, Kip
200819870 2008 22 37,396 37,396 0.00 Ille al Tax-Count chan ed to Durham
--~
August 1st- August 31st, 2008
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
Illegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(B)
BOCC REGISTERED MOTOR VEHICLE REPORT
September 16, 2008
NAME 8~ BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Garfunkel, Andrew
200819957 .2008 09 7,420 5,945 -14.85 Appraisal Appeal -High Mileage
Graves, James
Andrew 200811393 2008 22 48,340 0 -829.93 Illegal Tax -County changed to Chatham
Holloway, Michael
200820773 2008 26 10,900 9,156 -25.29 Appraisal Appeal -High Mileage
Horn, Karin 200811992 2008 10 11,420 9,270 -21.26 Appraisal Appeal -High Mileage
Jicha, Henry L III
200812250 2008 07 1,530 850 -8.30 Appraisal Appeal - Holds a Rebuilt Title
Jones Andrew Franklin
200796554 2007 22 6,910 0 -148.52 Illegal Tax-County changed to Durham
Lamb, John Thomas Jr
200821642 2008 00 31,400 30,675 -7.30 Appraisal Appeal -High Mileage
Lamb, John Thomas Jr
200821643 2008 00 34,830 34,555 -2.76 Appraisal Appeal -High Mileage
Lee, Jae
200821760 2008 22 13,730 0 -250.05 Illegal Tax -Military Exempt Home of Record AK
Madigan, Timothy
200822073 2008 22 9,640 6,665 -49.84 Appraisal Appeal -High Mileage
Mallah, Mohanned
200822098 2008 22 10,100 5,050 -84.60 Appraisal Appeal - Holds a Salvaged Title
Pope, Roger
200823407 2008 03 6,975 6,000 -9.67 Appraisal Appeal - On-site inspection in Fair condition
Powell, Ronald
200814532 2008 21 940 470 -8.48 Appraisal Appeal - Holds a Rebuilt Title
Quick Color Solutions
200823517 2008 22 17,880 16,155 -28.90 Appraisal Appeal -High Mileage
Richey, Deanna
200823694 2008 23 3,260 1,630 -25.83 Appraisal Appeal - Holds a Rebuilt Title
Shaw, Christopher
200824299 2008 22 7,600 6,350 -20.93 Appraisal Appeal -High Mileage
Stoffel, Thomas
200824828 2008 21 11,680 10,980 -12.65 Appraisal Appeal -High Mileage
Tarascio, Vincent
200825068 2008 22 3,000 1,900 -18.43 Appraisal Ap eal -Antique Auto not Restored
August 1st-August 31st, 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
September 16, 2008
NAME & BILL
NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Zimmerman, Scott
200826464
2008
21
12,450
10,458
-35.99
Appraisal Appeal -High Mileage
-2833.08
August 1st- August 31st, 2008
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub
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