HomeMy WebLinkAboutAgenda - 11-18-2008 - 4cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: November 18, 2008
Action Agenda
Item No. ~- ~ G
SUBJECT: Motor Vehicle Property Tax Release/Refunds
DEPARTMENT: Revenue/Tax Collector PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Jo Roberson, Revenue Director,
Release/Refund Data Spreadsheet 919-245-2727
Reason for Adjustment Summary
PURPOSE: To consider adoption of a refund resolution related to 53 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
$4,111.42 to Orange County, the towns, and school and fire districts. Financial impact year to
date for FY 2008-2009 is $17,246.72.
RECOMMENDATION(S): The Manager recommends the Board approve the attached
resolution approving 53 motor vehicle property tax release/refunds requested in accordance
with North Carolina General Statutes.
NORTH CAROLINA
ORANGE COUNTY
2
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, TT 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 carefully copied from the recorded minutes of the
Boazd of Commissioners for said County at a regulaz meeting of said Boazd held on
said record having been made in the Minute Book of the minutes of said Boazd,
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 Board of Commissioners
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
November 18, 2008
NAME & BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Ahlport, Daniel
200883047 2008 22 12,830 11,430 -23.46 Appraisal Appeal -High Mileage
American Community
Leasing Co. 2008136 2008 15 41,108 0 -409.44 Illegal Tax-County Changed to Durham
Barkemeyer, John
200893088 2008 22 16,650 0 -321.21 Illegal Tax- Military Exempt Home of record (IL)
Basil, Anthony
200893142 2008 22 2,190 0 -59.62 Illegal Tax-County Changed to Guilford
Beckman, Peter
200893201 2008 02 4,940 3,665 -16.41 Appraisal Appeal -High Mileage
Brown, Laura
200883949 2008 03 15,280 13,655 -16.13 Appraisal Appeal -High Mileage
Champion, Toni &
Stephen 200894191 2008 26 16,119 -72.18 Clerical Error -Incorrect Rate Code
Clayton, Wanda
200894360 2008 23 9,460 7,710 -29.18 Appraisal Appeal -High Mileage
Collins, Shirley
200894443 2008 22 4,550 4,225 -5.88 Appraisal Appeal -High Mileage
Crane, Barbara
200894624 2008 22 4,530 3,930 10.86 Appraisal Appeal -High Mileage
Dane, Whitney
200884965 2008 21 11,120 10,720 -7.22 Appraisal Appeal -High Mileage
Davis, Gretchen
200894806 2008 07 39,250 39,025 -2.92 Appraisal Appeal -High Mileage
Dawson, Richard
200894848 2008 10 17,560 17,010 -5.72 Appraisal Appeal -High Mileage
Fisher, Karen
200895576 2008 22 14,440 14,165 -4.97 Appraisal Appeal -High Mileage
Fletcher, Wanda
200885734 2008 21 4,470 2,970 -27.11 Appraisal Appeal -High Mileage and Repair Estimate
Gerstner, Patrick
200886010 2008 23 10,350 9,125 -19.42 Appraisal Appeal -High Mileage
Gibbs, Richard
200886013 2008 22 15,960 0 -287.41 Illegal Tax -County Changed to Chahtam
Gibbs, Richard
200886014 2008 22 1,900 0 -51.84 Ille al Tax - Coun Chan ed to Chahtam
W
October 1st thru October 31st, 2008
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
I Ilegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(8)
BOCC REGISTERED MOTOR VEHICLE REPORT
November 18, 2008
NAME 8~ BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Great Stops LLC
200886198 2008 22 10,710 0 -199.45 Illegal Tax -County Changed to Durham
Hill, Angela 200896589 2008 09 15,940 0 -168.17 Illegal Tax-County Changed to Durham
Hill, Angela Best
2007149991 2007 09 3,290 0 -35.77 Illegal Tax-County Changed to Durham
Huebner. Manfred
200896838 2008 23 14,020 12,870 -19.18 Appraisal Appeal -High Mileage
Kerr, Jordan
200887455 2008 21 9,400 6,975 -43.83 Appraisal Appeal -High Mileage
Kim, Soo
200897396 2008 22 12,600 11,900 -12.67 Appraisal Appeal -High Mileage
Kuhn, Marcia
200897550 2
008 21 16,165 15,465 -13.12 Appraisal Appeal -High Mileage
Lee, Jae _
.
200897721 2008 22 20,530 0 -391.39 Illegal Tax- Military Exempt Home of record (AK)
Lee, Jae 200887805 2008 22 2,040 0 -54.18 Illegal Tax -Military Exempt Home of Record (AK)
Lee, Nai
200887822 2008 22 7,190 5,715 -24.71 Appraisal Appeal -High Mileage
Lewis, Mark
200887877 2008 22 7,320 3,660 -61.32 Appraisal Appeal - Holds a Total Loss Title
Martinez, Ronda
200813262 2008 26 12,690 0 -194.59 Illegal Tax- Military Exempt Home of record (PA)
Mireles, Avidan
Mendez 200898637 2008 22 5,140 4,000 -20.62 Appraisal Appeal -Price Paid
Morris, Angela
200888763 2008 23 11,340 9,715 -25.76 Appraisal Appeal -High Mileage
Nolte, Steven
200889013 2008 00 13,310 11,085 -22.39 Appraisal Appeal -High Mileage
Parker, James
200823114 2008 22 12,170 0 -234.12 Illegal Tax-County Changed to Chatham
Parron, Vandy
200823165 2008 03 7,090 5,140 -19.36 Appraisal Appeal -High Mileage
Peters-Williams,
Cherelle 200889385 2008 21 5,060 0 -111.45 Illegal Tax- Milita Exempt Home of record (NY)
~`
October 1st thru October 31st, 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
November 18, 2008
NAME 8~ BILL BILLING RATE ORIGINAL ADJUSTED FINANCIAL
NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT
Retana, Ricardo
2007121047 2007 21 2,770 0 -75.61 Illegal Tax-County Changed to Chatham
Ristainio, Andre
200889924 2008 21 2,680 100 -46.63 Appraisal Appeal -Price Paid
Robertson, Terri
200899970 2008 22 1,890 -34.54 Clerical Error-Incorrect Rate Code
Santoro, Dennis
Anthony 2007137589 2007 21 13,860 0 -294.28 Illegal Tax- County Changed to Wake
Schabel, Victoria
2008100256 2008 23 5,530 3,930 -26.69 Appraisal Appeal -High Mileage
Shaffer, Christy
2008100388 2008 11 19,660 16,185 -44.13 Appraisal Appeal -High Mileage
Shaffer, Joel
2008100389 2008 11 34,260 29,671 -58.28 Appraisal Appeal -Price Paid
Shurer, Miranda
2008100503 2008 03 20,440 10,220 -107.33 Illegal Tax- Military Exempt 1/2 value reduction
Smith, Benjamin
20087007 2008 21 3,200 0 -81.61 Illegal Tax-County Changed to Chowan
Vandemark, Aaron
2008101470 2008 23 10,140 8,990 -19.19 Appraisal Appeal -High Mileage
Vaughan, Donald
200891491 2008 10 5,770 4,870 -8.90 Appraisal Appeal -Repair Estimate
Warren, Tonya
200891824 2008 03 20,840 20,015 -8.19 Appraisal Appeal -High Mileage
Washburn, Douglas
200891836 2008 22 4,790 0 -100.26 Illegal Tax-County Changed to Chatham
Weaver, Richard
200825933 2008 09 6,760 3,380 -34.03 Appraisal Appeal - Holds a Total Loss Title
Whitford, William
2008102055 2008 21 7,190 5,715 -28.23 Appraisal Appeal -High Mileage
Workman, Anthony
2007162417 2007 03 10,100 0 -107.49 Illegal Tax- Military Exempt Home of record (NY)
Zhao, Xiao-Luang
2008102536 2008 22 22,680 20,762 -34.69 Appraisal Appeal -Price Paid
October 1 st th ru October 31st, 2008
Clerical Error 105-381(a)(1)a.(INCORRECT RATE)
I Ilegal Tax 105-381(a)(1)b.
Appraisal Appeal 105-330.2(6)
BOCC REGISTERED MOTOR VEHICLE REPORT
November 18, 2008
NAME 8~ BILL
NUMBER BILLING
YEAR RATE
CODE ORIGINAL
VALUE ADJUSTED
Levy VALUE FINANCIAL
IMPACT
REASON FOR ADJUSTMENT
-4111.42
October 1st thru October 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