HomeMy WebLinkAboutAgenda - 10-21-2008 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 21, 2008
Action Agenda
Item No. ~-G
SUBJECT: Motor Vehicle Property Tax Release/Refunds
DEPARTMENT: RevenuelTax Collector PUBLIC HEARING: (Y/Nj 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 49 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
$4,251.69 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2008-2009 is $13,135.30.
RECOMMENDATION(S): The Manager recommends that the Board approve the attached
resolution approving 49 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(6)
BOCC REGISTERED MOTOR VEHICLE REPORT
October 21, 2008
NAME 8~ BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Adams, Terry
200883026 2008 00 10,920 6,485 -44.62 Appraisal Appeal -High Mileage
Albright, Bryan
200883058 2008 03 6,320 5,170 -11.41 Appraisal Appeal -High Mileage
Anderson, James Olis _ _
200883155 2008 04 7,450 5,760 -21.11 Appraisal Appeal -High Mileage
Bascom, David
200883428 2008 22 10,130 9,255 -14.66 Appraisal Appeal -High Mileage
Bhat, Anita Ashok
200817723 _ 2008 21 15,750 12,081 -66.31 Appraisal Appeal -Repair Estimate
Burleson, Danny
200884053 2008 22 10,460 0 -195.26 Illegal Tax-County changed to Chatham
Chapel, Arnold
20089891 2008 22 18,010 0 -336.84 Illegal Tax-County changed to Alamance
Chapel, Arnold
20089892 2008 22 920 0 -36.18 Illegal Tax-County changed to Alamance
Coyle, Erin 200818858 2008 21 4,320 3,880 -7.96 Appraisal Appeal -High Mileage
Dijohn, Michael
200819261 2008 15 13,910 11,000 -28.99 Appraisal Appeal -Purchase Price
Dimotta, Richard
2007139168 2007 21 13,290 0 -279.41 Illegal Tax-Billing Error
Durham. Lewis
200885355 2008 22 12,670 11,170 -27.11 Appraisal Appeal -High Mileage
Eisenbeis, Jill
200885439 2008 10 10,836 0 -107.17 Illegal Tax-County changed to Onslow
Financial Pacific
Funding LLC
200810942 2008 09 1,500 0 -15.11 Illegal Tax - DMV Error
George Horton
Enterprises LLC
200885995 2008 23 39,540 37,065 -39.23 Appraisal Appeal -High Mileage & Repair Estimate
Gjestvang-Lucky Jan
Erik 200820092 2008 21 9,320 7,570 -31.62 Appraisal Appeal -High Mileage
Gwin, Jeremy Ilegal Tax -Military Leave and Earning Statement Home of
200886328 2008 21 18,520 0 -354.70 Record is WA
-~
September 1st thru September 30th, 2008
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
October 21, 2008
NAME 8~ BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Hamlett, Sarah Elyse
200820389 2008 03 13,600 12,200 -13.89 Appraisal Appeal -High Mileage
Harrelson, Terry Illegal Tax - Leasee Mebane Transport is taxed as rolling stock
200886463 2008 03 12,000 0 -119.07 by DOR
Lassiter, Leslie Swann
2007158695 2007 26 11,960 0 -184.69 Illegal Tax-County changed to Alamance
Laws, Carlton
200887763 2008 00 10,350 8,200 -21.63 Appraisal Appeal -High Mileage
Logan, John Laxton Jr.
200887977 2008 22 19,790 18,065 -28.90 Appraisal Appeal -High Mileage
Long, Shannon Lemar
200813005 2008 22 20,310 0 -377.32 Illegal Tax-County changed to Alamance
Mallah, Mohanned
200813132 2008 22 6,320 3,160 -52.94 Appraisal Appeal - Holds a Tota_I loss /Rebuilt Title
Mallin Investment Co.
200888146 2008 23 23,560 20,555 -47.63 Appraisal Appeal -Purchase Price
Mestre, Sheila Beth
200888563 2008 21 13,590 13,215 -6.77 Appraisal Appeal -High Mileage
Mewborn, Ancel
200888566 2008 01 6,540 3,270 -32.69 Appraisal Appeal -Repair Estimate & Mileage
Modern Metal Studios
2007151899 2007 26 19,060 0 -296.40 Illegal Tax-County changed to Alamance
Murphy, Karl
200822778 2008 22 31,400 31,225 -2.93 Appraisal Appeal -High Mileage
Muse, Darin Paul
200888879 2008 22 13,500 12,800 -11.72 Appraisal Appeal -High Mileage
Newton, Adrian
Jefferson III
200822855 2008 22 27,480 27,330 -2.51 Appraisal Appeal -High Mileage
Nowell, Talon Star
200714018 2007 15 14,150 0 -153.12 Illegal Tax-County changed to Granville
Prebola, David
200823459 2008 23 10,500 9,500 -15.85 Appraisal Appeal -High Mileage
Ragan, John
200889652 2008 16 8,650 6,700 -19.95 Appraisal Appeal - Hi h Milea e & Dama eon site
September 1st thru September 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
October 21, 2008
NAME & BILL
NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
Richmond, James
Peter 200823697
2008
22
20,935
20,785
-2.51
Appraisal Appeal -High Mileage
Riley, Stephen Eugene
200823745
2008
23
8,730
7,080
-26.16
Appraisal Appeal -High Mileage
Smith, Garrett
200890575
2008
21
9,500
7,075
-43.82
Appraisal Appeal -High Mileage
Stemper, Alicia
200824761
2008
21
7,850
6,850
-18.07
Appraisal Appeal -High Mileage
Tisdale, Megan
200825346
2008
22
19,950
13,327
-110.97 -
Appraisal Appeal -Repair Estimate
Torain, Maynard 2008 15 6,980 5,830 -11.45 Appraisal Appeal -High Mileage
Trevino, Duane
200825443
2008
03
27,060
25,810
-12.40
Appraisal Appeal -High Mileage
Villalobos, Jesus
Adrian 200825698
2008
22
10,080
0
-188.89 Illegal Tax -Military Leave and Earning Statement Home of
Record is TX
Vonhagen, Donald
200891572
2008
00
12,600
10,975
-16.35
Appraisal Appeal -High Mileage
Ward, Mark
200891795
2008
03
18,410
0
-182.68 Illegal Tax - Leasee Mebane Transport is taxed as rolling stock
by DOR
Watson, Calvin
2006177430
2006
02
13,650
0
-177.40
Illegal tax- DMV Error
Wells, Janice Gross
200825983
2008
22
4,950
4,350
-10.05
Appraisal Appeal -High Mileage
Wynne, Michael
200826350
2008
09
4,120
0
-41.49
Illegal Tax -Doubled bill Received two county changes
Young, Cheri Lynn
200892466
2008
21
19,620
0
-374.58
Illegal Tax-County changed to Chatham
Young, Janet
200826405
2008
00
15,660
12,760
-29.17
Appraisal Appeal -High Mileage
-4251.69
September 1st thru September 30th, 2008
Military Leave and Earning Statement: Is a copy of a serviceman's payroll stub 7
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