HomeMy WebLinkAboutP-0260 - Waiver of Nominal Tax Bills 07-26-1995-EPOLICY FOR INSERTION INTO THE POLICY MANUAL
MEETING DATE: June 26, 1995 NUMBER: P:0260
EFFECTIVE DATE: July 26, 1995 REVISIONS:
POLICY•
WAIVER OF NOMINAL TAX BILLS
Following NC Senate Bill 167 which authorizes boards of
county commissiners to waive billing and collection of tax
bills that do not exceed an amount up to five dollars, the
Orange County Board of Commissioners has adopted, by
resolution, a policy change to permit the County Assessor
and Tax Collector to waive the billing and collection of tax
notices that do not exceed $5.00.
The Tax Collector shall keep a record of these minimal amount
of taxes by taxpayer and shall report these total amounts as
part of the annual settlement.
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D. 1994-95 AUDIT CONTRACT
The board approved and authorized the Chair to sign the audit
contract with Deloitte & Touche for fiscal year 1994-95 for a fee of
• $54, 500.
E. ORANGE COUNTY LANDFILL TIPPING FEES
The Board approved tipping fees for 1995-96 of $31/ton for mixed
solid waste, $17/ton for ash, and $10/ton far brush/c//lean wood waste.
F. WAIVER OF NOMINAL TAX BILLS ~ ~ ~~CG~' ~~
The Board adopted the resolution as stated below to waive
billing and collection of tax notices that do not exceed $5,00:
ORANGE COUNTY BOARD OF COMMISSIONERS
A RESOLUTION DIRECTING THE TAX COLLECTOR TO TREAT AS FULLY PAID
PROPERTY TAX BILLS THAT DO NOT EXCEED $5.00
WHEREAS, Senate Bill 167 was ratified by the North Carolina General
Assembly on April 6, 1995; and
WHEREAS, Senate Bill 167 allows boards of county commissioners to waive
billing and collection of Certain property taxes not greater than $5,00
when the cost of billing and collecting those taxes exceeds the amount of
taxes that would otherwise be due; and
WHEREAS, staff analysis indicates that the average cost of .billing and
collecting each tax bill prepared is just over $7.00; and
WHEREAS, the Orange County Board of Commissioners adopted as a legislative
goal for 1995 the authority to waive billing and collection of taxes on
~roperty valued at $3.00 or less; and
HEREAS, Senate Bill 167 accomplishes a similar purpose as that sought by
the Orange County Board of Commissioners;
NOW, THEREFORE, BE IT RESOLVED THAT the Orange County Board of
Commissioners does hereby direct the Orange County Tax Collector to treat
as fully paid those tax bills that do not exceed $5.00, and to make all
reports required under Senate Bill 167; and
FURTHER, BE IT RESOLVED that this resolution shall become effective 30
days after adoption, pursuant to the provisions of Senate Bill 167,
G. TRIANGLE AREA WATER SUPPLY MONITORING PROJECT
The Board approved and authorized the Chair to sign the
Amendment to Interlocal Agreement and County's continued participation in
the Water Quality Monitoring Project for four more years in accordance
with the resolution as presented. in the agenda.
H. AGREEMENT BETWEEN ORANGE COUNTY AND NORTHEN, BLUE, ROOKS,
THIBAUT, ANDERSON AND WOODS, L.L.P. FOR LEGAL SERVICES
The Board approved and authorized the Chair to sign an agreement
between Orange County and Northen, Blue, Rooks, Thibaut, Anderson and
Woods, L.L.P, for D55 legal services.
I. AGREEMENT BETWEEN ORANGE COUNTY AND UNC HOSPITALS FOR
MEDICAID CASEWORKERS
The Board approved and authorized the Chair to sign an agreement
between Orange County and UNC Hospitals for two hospital based DSS
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ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No V~_~'
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 26, 1995
SUBJECT: Waiver of Nominal Tax Bills
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DEPARTMENT County Manager PUBLIC HEARING YES NO X
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ATTACHMENT(S) INFORMATION .CONTACT
Ratified Senate Bill 167 Rod Visser, ext 2300
Resolution TELEPHONE NUMBER
Hillsborough 732-8181
Chapel Hill 968-4501
Mebane 227-2031
Durham 688-7331
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PURPOSE: To consider approving a resolution that would implement
a policy change to permit the County Assessor and Tax Collector to
waive the billing and collection of nominal tax bills.
BACKGROUND: The Board of County Commissioners adopted as one of its
1995 legislative action items a policy that would permit the waiver of
• tax bills on property valued at less than $300. The North Carolina
General Assembly adopted legislation this session that is similar in
intent.
Senate Bill 167 authorizes boards of county commissioners to waive
billing and collection of tax bills that do not exceed an amount up to
five dollars. The amount waived should be related to the cost of
billing such taxes. Staff analysis indicates that the average
cost of billing and collecting the County's 117,000+ tax bills was
approximately $7.02. Staff recommends that the Board approve a policy
which would waive billing and collection of tax notices of $5.00 or
less. Under the provisions of SB 167, this policy could become
effective 30 days after adoption of the proposed resolution.
RECOMMENDATION: The Manager recommends that the Board adopt the
resolution to waive billing and collection of tax notices that do not
exceed $5.00.
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GENERAL ASSEMBLY OF NORTH CAROLINA
1995 SESSION
RATIFIED BILL
CHAPTER 24
SENATE BILL 167
AN ACT TO ALLOW COUNTIES NOT TO BILL FOR PROPERTY TAXES ON
CERTAIN VEHICLES WHEN' THE AMOUNT DUE ON THE TAX BILL IS
LESS THAN THE COST OF PREPARING AND SENDING THE BILL.
The General Assembly of North Carolina enacts:
Section 1. G.S. 10~-330.5 is amended by adding a new subsection to
read:
"(bll Notwithstanding the provisions of G.S. 10~-380 the board of county
commissioners may, by resolution direct the tax collector to treat as fully paid
minimal taxes billed on a tax notice required by subsection (a) of this section The
taxes billed on a tax notice are minimal under this subsection when the total county
munici al ands ecial district taxes billed on the notice do not exceed an amount u
to five dollars (x.00) set by the board of county commissioners in the resolution
The amount set by the board should be the estimated cost to the county of billing a
• taxpayer for the taxes on a notice. The tax collector shall not bill the taxpayer for
these minimal taxes but shall keel a record of the taxes by taxpayer and amount and
shall report the taxes to the board of county commissioners at part ~f the eerrlemPnr
ror me year. ~ resolution aaoptect pursuant to tries subsection shall become etfecti~~e
no earlier than 30 days after its adoption and shall apply to registration lists received
under subsection (al of this section on or after the date the resolution becomes
L?~NNlS A WICKER
Dennis A. Wicker
President of the Senate
HAROLD J. 8RU8AKLR
Harold J. Brubaker
Speaker of the House of Representatives
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Sec. Z. "1-his act is effective upon ratification.
In the General Assembly read three times and ratified this the 6th day of
April, 199.
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ORANGE COUNTY BOARD OF COI~IISSIONERS
A RESOLUTION DIRECTING THE TAR COLLECTOR TO TREAT AS FULLY PAID
PROPERTY TAX BILLS THAT DO NOT EXCEED $5.00
WHEREAS, Senate Bill 167 was ratified by the North Carolina General
Assembly on April 6, 1995; and
WHEREAS, Senate Bill 167 allows boards of county commissioners to waive
billing and collection of certain property taxes not greater than
$5.00 when the cost of billing and collecting those taxes exceeds the
amount of taxes that would otherwise be due; and
WHEREAS, staff analysis indicates that the average cost of billing and
collecting each tax bill prepared is just over $7.00; and
WHEREAS, the Orange County Board of Commissioners adopted as a
legislative goal for 1995 the authority to waive billing and collection
of taxes on property valued at $300 or less; and
WHEREAS, Senate Bill 167 accomplishes a similar purpose as that sought
by the Orange County Board of Commissioners;
NOW, THEREFORE, BE IT RESOLVED THAT the Orange County Board of
Commissioners does hereby direct the Orange County Tax Collector to
treat as fully paid those tax bills that do not exceed $5.00, and to
make all reports required under Senate Bill 167; and
FURTHER, BE IT RESOLVED that this resolution shall become effective 30
days after adoption, pursuant to the provisions of Senate Bill 167.
This, the 26th day of June, 1995.
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