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Home My WebLink AboutAgenda - 12/11/2008 - 4cORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: December 11, 2008 Action Agenda Item No. ~{-- - G 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 40 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 $2,361.20 to Orange County, the towns, and school and fire districts. Financial impact year to date for FY 2008-2009 is $19,607.92. RECOMMENDATION(S): The Manager recommends the Board approve the attached resolution approving 40 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 December 11, 2008 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME 8~ BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT Adams, Terry 200892620 2008 00 8,070 7,270 -8.48 Appraisal Appeal -High Mileage Bailey, Elisa 200892992 2008 00 7,230 5,955 -13.53 Appraisal Appeal- High Mileage Bishop, Jeanne 200883627 2008 21 5,840 3,415 -43.82 Appraisal Appeal -High Mileage Boros, Emily 200883761 2008 08 6,330 4,855 -15.00 Appraisal Appeal -High Mileage Boy Scout Troop 451 2008103625 2008 03 2,199 1,100 -11.54 Appraisal Appeal - 1/2 off value Co-owner is not exempt Brown, Everette 2008103822 2008 02 33,425 0 -430.52 Illegal Tax -County Changed to Chatham _ Carter, Randall 200894096 2008 23 31,120 21,990 -152.29 Appraisal Appeal -Price Paid Cozart, Rochelle 200894603 2008 23 16,170 12,870 -55.04 Appraisal Appeal -High Mileage Dean, William Morris 200894877 2008 26 1,760 0 -26.36 Illegal Tax -County Changed to Alamance Dillard, Erin 200885201 2008 15 24,200 6.67 Clerical Error -Incorrect Rate Code Freedman, Melvin 2008106001 2008 21 7,130 3,565 -64.42 Appraisal Appeal - Holds a Rebuilt/ Total loss Title _ French, Frank 200895713 2008 17 8,130 0 -104.72 Illegal Tax -County Changed to Chatham _ Goodwin, Chad 200896033 2008 21 12,090 10,815 -24.40 Appraisal Appeal -High Mileage ___ Greeson, John Rankin III 200896126 2008 00 11,340 9,715 -16.35 Appraisal Appeal -High Mileage _ Holmes, Samuel 2008107145 2008 03 17,870 0 -187.68 Illegal Tax -County Changed to Alamance Huang, Hanwen 2008107288 2008 22 22,210 18,416 -68.63 Appraisal Appeal -Price Paid Jackson, Ronnie 200896974 2008 22 5,530 4,930 -10.86 Appraisal Appeal -High Mileage Karr, April Dawn 200897265 2008 23 2,030 1,015 -16.93 Appraisal Appeal -High Mileage & Damage _ Keithley, Sarah 2008107808 2008 26 12,670 12,195 -7.11 Appraisal Appeal - Hi h Milea e November 1st thru November 30th, 2008 W 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 December 11, 2008 BILLING RATE ORIGINAL ADJUSTED FINANCIAL NAME & BILL NUMBER YEAR CODE VALUE Levy VALUE IMPACT REASON FOR ADJUSTMENT ___ Kilb, Todd 2007118833 2007 21 11,790 0 -25.05 Illegal tax-Military, release of interest due to deployment Kloetzer, David 200897473 2008 10 8,240 7,465 -8.06 Appraisal Appeal -High Mileage ___ _ Knight, Richard Mills 200887571 2008 22 4,940 0 -106.91 Illegal Tax -County Changed to Guilford -- _ _ _ __ Lamb, Christina 208108133 2008 22 10,670 8,745 -34.82 Appraisal Appeal -High Mileage _ Mosier, Michelle 2008109454 2008 23 12,180 11,330 -14.18 Appraisal Appeal -High Mileage & Damage _ Orange Rural Fire Department 2008109833 2008 23 22,680 0 -388.31 Illegal Tax -Has Tax Exempt Status Parker, Sergio 2008109981 2008 09 5,880 0 -62.03 Illegal Tax -County Changed to Durham Paterni, Joshua 200899230 2008 21 15,720 12,653 -58.71 Appraisal Appeal -Price Paid Peedin, Robert 200899293 2008 00 19,360 17,424 -20.54 Appraisal Appeal -High Mileage Powell, Lawrence 200899549 2008 21 25,873 22,503 -64.51 Appraisal Appeal -Price Paid __ Redman, Edwin 200899767 2008 21 14,000 -149.46 Clerical Error -Incorrect Rate Code Rider, Ebert 200899858 2008 23 7,590 6,582 -16.81 Appraisal Appeal -High Mileage & Damage Rogers, Daryll Chad 2008110905 2008 22 850 0 -35.38 Illegal Tax -County Changed to Alamance Rositch, Damian 2008100073 2008 22 24,270 23,920 -6.32 Appraisal Appeal -High Mileage Rutherford, Michele 2008100146 2008 02 8,940 7,715 -15.78 Appraisal Appeal -High Mileage Shehee, William 2008111364 2008 03 14,000 13,850 -1.58 Appraisal Appeal -High Mileage Tillman, Lonnie 2008101246 2008 07 3,190 1,595 -20.66 Appraisal Appeal -High Mileage & Damage Wilkerson, Douglas 2008102135 2008 22 8,160 6,160 -36.18 Appraisal Appeal - Hi h Milea e November 1st thru November 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 December 11, 2008 NAME 8~ BILL NUMBER BILLING YEAR RATE CODE ORIGINAL VALUE ADJUSTED Levy VALUE FINANCIAL IMPACT REASON FOR ADJUSTMENT Wilkerson,Douglas 2008102136 2008 22 8,710 8,185 -9.50 Appraisal Appeal -High Mileage Wilson, Tony 2008102275 2008 00 22,680 19,580 -32.89 Appraisal Appeal -Price Paid Zybin, Tatiana 2008102569 2008 23 18,810 18,660 -2.51 Appraisal Appeal -High Mileage -2361.20 C.}~ November 1st thru November 30th, 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