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Home My WebLink AboutAgenda - 08-17-1999 - 9bORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. ~ - ~ ACTION AGENDA ITEM ABSTRACT Meeting Date: August 17, 1999 SUBJECT: Tax Collector's Annual Settlement DEPARTMENT: Revenue ATTACHMENT(S): Resolution Reports (5) Tax Collection Charts (2) Orders for Collection PUBLIC HEARING: (Y/1~ 1Va INFORMATION CONTACT: Ginger Rolfe TELEPHONE NUMBERS: - -eat. 2727 Hillsborough 73Z-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 2Z7-2031 PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes and approve the accounting thereof. BACKGROUND: The reports in the annual settlement provide in detail what has been collected for the courrty, all fire and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough during fiscal year 1998-1999. The overall tax collection percentage for the county is 98.51%, shown on the chart ~ page 12. This is the highest tax collection rate since fiscal year 1988-1989. The overall tax collection percentage has three components: real property, personal property, and motor vehicles. The largest and most important component is real property. The collection staffhas concentrated an increasing real propertytax collections, and has consistently collected 99% of the real property levy for the last four consecutive years. This resulted in approximately $250,000 dollars per year in additional revenue for use in current fiscal year operations. Additional revenue of $62,000 was made available for fiscal year 1998-1999 by increasing the real property collection rate from 99.02% to 99.14%. The effort to increase real property tax collections has benefited the Towns of Carrboro, Chapel Hill, and Hillsborough. The percentage of real property taxes collected for fiscal year 1998-1999 for the Town of Carrboro is 99.32%; for the Town of Chapel Hill, 99.60%; and for the Town of Hillsborough, 97.87%. Compare these figures to those from fiscal year 1994-1995: Town of Carrboro, 98.71%; Town of Chapel Hill, 98.77%, Town of Hillsborough, 97.57% Orange County ranks third in the state in percentage of taxes collected. Our tax collection percentage shown on the chart on page 13 is well above the statewide average and other counties with population of 100,000 or more. The tax collector is required by § 105-373 to give an annual settlement to the governing body. It is the intent of the Machinery Act to create a direct relationship of responsibility and accountability between the tax collector and the governing body. The governing body charges the tax collector and no one else with personal responsibility for collecting taxes. The annual settlement of the tax collector is based upon this responsibility. § 105-373 requires the tax collector to furnish a sworn report to the governing body showing a list of property owners whose tames remain unpaid for the preceding fiscal year. There are three reports: one for real property owners (page 5}, one for personal property owners (page 6), and one for motor vehicle owners (page 7). Upon receiving these lists, the governing body enters into the minutes the names of those persons who owe personal property and motor vehicle taxes, declares the taxes to be insolvent, and by resolution (page 4), designates the list entered into the minutes as the insolvent list to be credited to the tax collector on the settlement report. The decision of the governing body to determine a tax to be insolvent and allow it as a credit in the collector's settlement has no effect on the taxpayer's liability for the tax. The board's determination of insolvency is not a release. The tax claim is not discharged or written off. The reason for making the determination is solely to facilitate making annual settlemem with the tax collector. It relieves the tax collector of personal liability. Insolvent accounts are recharged to the collector as delinque~ accounts, and the collector has fiill authority to use levy and garnishment to effect their collection. There are two settlement reports. The first settlement report (page 10) shows all taxes charged for collection for the 1998-1999 fiscal year. The tax collector is credited with all sums representing taxes collected and deposited, the principal amount of unpaid taxes on real property, and the principal amount of unpaid taxes on personal property determined to be insolvent. All uncollected taxes allowed as credits in the settlement are recharged to the tax collector. The second settlement report shows all prior years' taxes collected within the 1998-1999 fiscal year. FINANCIAL IlViPACT: None RECONIlVIENDATON(S): The manager recommends that the tax collector's settlement be accepted as reported and entered upon the minutes. ANNUAL SETTLEMENT OF THE TAX COLLECTOR FISCAL YEAR 1998-1999 \rt `~4 GINGER B. ROLFE, CERTIFIED TAX COLLECTOR (CTC) TAX COLLECTOR Orange County Department of Revenue Mickey F. Sykes, Assistant Tax Collector Valerie F. Curry, Revenue Technician ll Barbara J. Terrell, Revenue Technician I (retired April 1, 1999) Jennifer R. Blalock, Revenue Technician Bobbie B. Underwood, Revenue Technician I Nancy T. Freeman, Administrative Assistant Lynn H. Lafater, Tax Clerk Janice T. Lafta, Tax Clerk Jeanne B. Johnson, Tax Clerk Bernice M. Gwynn, Tax Collections Clerk RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 1998 AND PRIOR YEARS BE IT RESOLVED by the Board of Commissioners of Orange County that the following documents attached hereto are received and approved, consisting of the following: (1) Tax Collector's Report of 1998 Unpaid Taxes on Real Property (2) Tax Collector's Report of 1998. Unpaid Taxes on Personal Property (Insolvent List) (3} Tax Collector's Report of 1998 Unpaid Taxes on Motor VehiGes (4) Tax Collector's Report of Minimal Property Tax Bills (5) Report of Collections of Non-Tax Revenue and Miscellaneous Taxes (6) Settlement of 1998 Tax Accounts (7) Settlement of Prior Years (1988-1997) Tax Accounts ADOPTED this the 17th day of August, 1999. Alice M. Gordon Chair, Board of County Commissioners Attest: 4 Clerk to the Board of County Commissioners TAX COLLECTOR'S REPORT OF 1998 UNPAID TAXES "' REAL PROPERTY The following is the first page of a complete list of persons owning real property whose personal property taxes remain unpaid and the amount of taxes due, with interest, at the time of settlement. There are 762 uncollected real property accounts. The complete list is filed with the Clerk to the Board on a 3.5" diskette. The name of the file is "txcl98rp.xls". P.I.N. # PROPERTY DESCRIPTION AMOUNT DUE NAME 9778-97-4099 #18 BL C HERBERT LLOYD PROP L1 $ 224.68 ABNEY RISA 9788-17-3486 N/S LINDSAY ST L1 $ 649.27 AFFORDABLE PROPERTIES INC 9769-60-0689 S/S N C HWY 54 P50/94 A5.98 $ 730.86 ALLEN ALBERT III 8 JOYCE B 9778-93-1183 N/S MERRITT MILL RD A0.95 $ 923.43 ALLEN ALBERT III 9789-59-9040 W/S PINEY MT RD L1 $ 178.10 ALLEN ALBERT III 9788-27-1901 W/S CHURCH ST L1 $ 676.96 ALLEN SARAH C 9864-88-4297 #6 FREELAND L1 $ 517.75 ALLISON ARLETA TORAIN 9844-57-3764 #49 & 50 EDWARD F CROSS PROP L1 $ 313.48 ALLISON JACKSON H 9844-57-7918 #39-40 FORREST & EFLAND L1 $ 943.44 ALLISON JACKSON H 8 DOROTHY M 9749-21-5634 #1 RIGSBEE EUBANKS & LLOYD A10.017 $ 486.90 ALPHA INSTITUTE INC 9749-31-0328 #2 RIGSBEE EUBANKS & LLOYD A10.17 $ 494.22 ALPHA INSTITUTE INC 9749-32-2006 #3 RIGSBEE EUBANKS & LLOYD A10.17 $ 396.04 ALPHA INSTITUTE INC 9749-32-5642 #4 RIGSBEE EUBANKS & LLOYD A10.017 $ 341.74 ALPHA INSTITUTE INC 9868-14-2709 #55 GREEN PINES #2 L1 $ 840.48 ALSTON ARON J 9759-91-3745 18-19 BL C LUTHER EDWARDS L1 $ 51.24 ALSTON MCARTHUR 9769-10-7078 S/O HWY 54 A20.115 $ 1,513.58 ALSTON SCELLARNIEZ M 9880-24-8026 W/S HWY 86 S5227 $ 92.77 ALTEMUELLER ARMIN 8~ JEWEL H 9864-92-4571 #1 EST OF ISABELLE WILSON A9.36 $ 1,131.17 ANDACCO GROUP 9881-00-3264L1 LEASEHOLD IMP $ 568.71 ATKINS DEBRAH 9748-90-7217 #52 FOXBORO EST L1 $ 45.34 ATWATER HAZEL 9748-80-6785 6 FOXBORO EST L1 $ 35.34 ATWATER ROY GRAY $ ISABEL 9767-68-4633 E/S 1941 A1.06 $ 122.35 ATWATER ROY L 9748-80-5705 8 FOXBORO EST L1 $ 120.22 ATWATER WINFRED J ~ RUTH 9748-80-5794 7 FOXBORO EST L1 $ 120.22 ATWATER WINFRED J & RUTH 9748-81-6075 S/S 1005 L1 $ 380.36 ATWATER WINFRED J & RUTH 9864-55-2254 #146-147 WEST HILL P2/72 S15000 $ 35.15 AXELROD JIM & GWEN BROOKS (VV) 9865-90-5110 #8 SEC 2 MCADAMS ESTS P50/63 A0.23 $ 1,236.01 BAILEY MARIA M 9834-05-3584 #1 WOOD HILL P43/73 A1.39 $ 587.73 BAKER JERRY T & CAROLYN RENEE 9748-90-7405 #50 FOXBORO ESTS P19/200 L1 $ 101.17 BALDWIN DALE ROBERT TAX COLLECTOR'S REPORT OF 1998 UNPAID TAXES PERSONAL PROPERTY-"INSOLVENT LIST" _~ The following is the first page of a complete list of persons not owning real property whose personal property taxes remain unpaid and the amount of taxes due with interest at the time of settlement. There are 302 uncollected personal property accounts. The complete list is filed with the Clerk to the Board on a 3.5" diskette. The file name is "txcl98pp.xls". BILL # AMOUNT NAME ADDRESS DUE 9854647 $ 629.36 4 CORNERS BUCKEYE CORP PO BOX 747 CHAPEL HILL NC 9854680 $ 18.54 ABBACUS INC PIP PRINTING 129 BOONE SQ ST HILLSBOROUGH NC 98265141 $ 717.04 ACME SCREENPRINTING OF CHAPEL HILL INC 211 SHORT STREET CHAPEL HILL NC 9895350 $ 182.09 ALBRIGHT ANTHONY THE TIMBERS MHP 1000-87 TIMBERS DR HILLSBOROUGH NC 9815714 $ 44.74 ANTHONY MARK THE TIMBERS MHP 1000-28 TIMBERS DR HILLSBOROUGH NC 9854903 $ 334.10 ASSOCIATES LEASING PO BOX 660237 DALLAS TX 9854904 $1,213.17 ASSOCIATES LEASING INC % CORPORATE TAX DEPT PO BOX 660237 DALLAS TX 9854905 $ 189.47 ASSOCIATES LEASING INC PO BOX 660237 CORP TAX DEPT DALLAS TX 9854906 $1,869.60 ASSOCIATES LEASING INC PO BOX 660237 CORP TAX DEPT DALLAS TX 9854907 $ 221.71 ASSOCIATES LEASING INC % CORPORATE TAX DEPT PO BOX 660237 DALLAS TX 98265144 $ 604.53 AT YOUR FINGERTIPS NAIL STUDIO 214C ORANGE GROVE RD HILLSBOROUGH NC 9895361 $ 26.17 ATWATER WILLIE (LAKEVIEW MHP) 1000 WEAVER DAIRY RD LT 11 CHAPEL HILL NC 98265145 $ 717.04 AVALON PET CARE 1140 BURNING TREE DRIVE CHAPEL HILL NC 98265139 $1 ,720.88 A-Z MAILING SERVICES 207 SOUTH ELLIOTT RD VILLAGE PLAZA A7 CHAPEL HILL NC 9816161 $ 12.07 BAILEY DAVID GRAHAMS MHP 3119-2 US 70 W EFLAND NC 9895365 $ 21.84 BARNES HARRY W BYRDSVILLE MHP 1801-521 OLD HWY 10 HILLSBOROUGH NC 9895366 $ 278.89 BARNES HENRY RIDGEWOOD MHP 2000 RIDGEWOOD RD LT 302 CHAPEL HILL NC 9895369 $ 54.46 GATEMAN KENNETH THE TIMBERS MHP 1000-12 TIMBERS DR HILLSBOROUGH NC 9895375 $ 83.03 BENNETT KIMBERLY TIMBERIDGE CT 9600-15 DODSON CROSSROADS CHAPEL HILL NC 98265148 $ 430.25 BENT MILTONS CLEANING SERVICE 207-A CARR STREET CHAPEL HILL NC 9817512 $ 66.15 BLACK ANNJEANETTEA 1601 PHOEBE DR LT 37 HILLSBOROUGH NC 9818023 $ 69.08 BOUKNIGHT JACOB PAUL 2107-25 US 70A EAST HILLSBOROUGH NC 9818096 $ 73.68 BOWLES DAVID ORANGE MHP 2707-28 UNIV STAT RD DURHAM NC 9895386 $ 103.78 BOWMAN DANETTE MAE 1316 THOMAS LANE MT AIRY NC 9895387 $ 25.96 BOYD JOHN (S & H MHP) P O BOX 61794 DURHAM NC 9894893 $ 63.71 BRIDGES, COMMUNICATIONS 2017 J D COURT CHAPEL HILL NC 9894894 $ 32.95 BROOKE BURDICK 10212 62ND PL WEST MUKILTEO WI 98265002 $ 175.88 BROOKS ELIZABETH A P O BOX 135 HILLSBOROUGH NC 9895394 $ 25.68 BROOKS ELIZABETH A P O BOX 135 HILLSBOROUGH NC 9895396 $ 23.96 BROTHERS SCOTT MOBILE ACRES II 6900-5 MT HERMON CH RD DURHAM NC 9895397 $ 52.13 BROWN JACK T JR & PATRICIA 176 SUMMERWALK CIR CHAPEL HILL NC 98265029 $ 68.05 BROWN SCOTTIE PARTINS MHP 405-11 HWY 70A HILLSBOROUGH NC TAX COLLECTOR'S REPORT OF 1997 UNPAID TAXES MOTOR VEHICLES-"INSOLVENT LIST" The following is the first page of a complete list of persons whose motor vehicle taxes remain unpaid and the amount of taxes with interest at the time of settlement. There are 5,973 uncollected motor vehicle accounts. The complete list is bled with the Clerk to the Board on a 3.5" diskette. The file name is "txcl98mv.xls". AMOUNT VEHICLE INFORMATION NAME ADDRESS DUE YR MA KE VIN TAG $ 166.53 1997 DODG TK 3B7HF13Y9VG766000 LWN4939 A-1 HAULING 5117 BONNE VILLAGE TRCE CEDAR GROVE NC $ 72.29 1989 DODG VN 2B7HB21Y3KK315695 HZK441 t AAMOT ASSOCIATES INC 437 DIMMOCKS MILL PO BOX 1148 HILLSBOROUGH NC $ 64.53 199;1 FORD TK 1 FTCR10A6PUB90603 KNF806D ABBOTT BRIAN CHRISTOPHER & ANGELA 5415 HWY 70 W LOT 10 MEBANE NC $ 218.66 1983 ACUR 2S JH4DB2380PS000313 D1992 ABBOTT KRISTINE SUSANNE 606 JONES FERRY RD TT7 CARRBORO NC $ 137.93 1985 NISS TK 1N6SD11SSSC408091 JZ82932 ABDULLAH KHALEEL HANEEF 325 W CORBIN ST HILLSBOROUGH NC $ 179.72 1995 PONT VN 1 GMDUO6L5ST244070 BISMLAH ABDULLAH SADIE FREDERICK 325 W CORBIN ST HILLSBOROUGH NC $ 53.59 1983 VOLV SW YV1AX4754D14B1899 JSK9477 ABDUL-MALIK KHALIL 1104 VALLEY PARK DR CHAPEL HILL NC $ 109.43 1997 NISS TK 1 N6SD11 S6VC421243 LWN6372 ABELL GEOFFREY ALAN 2113 IRVIN CIR CHAPEL HILL NC $ 86.25 1990 TOYT 4S JT2AE94A4L3330393 JZ87654 ABEYTA ANGELA F 99 S PEAK DR CARRBORO NC $ 115.96 1991 BMW 4S WBAAJ9310MEJ00616 LYN9480 ABHAYAKUMAR ASHOK 2525 BOOKER CREEK RD #9-A CHAPEL HILL NC $ 120.56 1998 DODG 4S 1 B3ES47CXWD683545 LSM1840 ABU-JARADEH BONNIE W 6800 MT HERMAN CI LOT 29 DURHAM NC $ 163.41 1996 HOND 4S 1 HGCD5638TA246374 LYJ5715 ACOSTA MARINA JO QUEEN MICHAEL 606 JONES FERRY RD CARRBORO NC $ 33.95 1985 SUBA 4S JF1AC43BOF8256013 LWW7200 ADAMS KEISHA JUDUSSA 309 S ESTES DR CARRBORO NC $ 107.23 1980 MAID CP 1YVGD31 B2L5268912 LVC2229 ADAMS OMELIA 106 BRIGHT SUN PL #B CHAPEL HILL NC $ 57.79 1985 MERZ 4S WDBA833C8FA226506 LYT7633 ADAMS VICKY JENKINS 102 LONGWOOD DR CHAPEL HILL NC $ 56.65 1988 HOND 4S 1 HGCA564XJA068732 JSK5769 ADCOCK BENJAMIN CRAIG 905 HOMESTEAD RD # 5 CHAPEL HILL NC $ 20.44 1985 CHEV SW 2G1 BN35H6F9118622 JSL4669 ADCOCK JOAN GRIFFIN 904-5 HOMESTEAD RD CHAPEL HILL NC $ 172.12 1998 DODG VN 2B7HB11Y3WK129834 LYT2068 ADCOCK RICHARD EUGENE 4831 HOWE ST BOX 62 DURHAM NC $ 96.68 1992 FORD 2S 1 FACP42E4NF171871 JSL3061 ADCOCK TAMMY CAROL 904 HOMESTEAD RD # 5 CHAPEL HILL NC $ 6.03 1978 FORD TK F10GNAK7856 AZ1798 ADCOCK WILLIAM LEE JR 904 HOMESTEAD RD # 5 CHAPEL HILL NC $ 53.27 1987 PONT 2S 1G2FS21S2HN219~2 LYN9616 ADCOCK WILLIAM LEE JR 904 HOMESTEAD RD # 5 CHAPEL HILL NC $ 7.36 1965 FORD 4S 1 FABP3696FT175538 LPT7701 ADDISON LEROY 300 LANCASTER RD MEBANE NC $ 109.42 1995 FORD 4S 1 FALP6539SK13939Ci KWJ5402 ADILEH IAILA QASIM ,106 N ELLIOTT RD APT C4 CHAPEL HILL NC $ 190.48 1992 FORD SW 1 FBJS31 H1 NHB33223 GTP24567 ADVENTURE AFTERSCHOOL 1615 HOMESTEAD RD CHAPEL HILL NC $ 38.08 1968 MERC 2S 1MEBM62F9JH717967 LYS8823 AFANADOR LAURIE JEAN 4601 ENO CEMETERY RD CEDAR GROVE NC $ 102.15 1995 FORD TK 1 FTCR14U2STA51720 LYT4847 AFANADOR MARIO JR 4601 ENO CEMETERY RD CEDAR GROVE NC $ 20.61 1981 OLDS 4S 1 G3AM69N9BG413684 LYP1076 AGUILAR CLEMENTE MORALES 4 SHEPHERD LN CHAPEL HILL NC $ 72.7'9 1990 FORD 4S 1 FACP52USLA101402 LVW6301 AGUILAR JAIME ODI LANAR RD GLEN LENNOX APTS #8 CHAPEL HILL NC $ 34.32 1980 CHEV TK 1GCCS14Z1 L2120806 LYN9621 AGUILAR VICTORINO DELGADILLO 1110 BRENDA CT CHAPEL HILL NC $ 16.33 1964 CHEV 4S 2G1AN69H2E9225303 KWA7099 AGUILAR VICTORINO DELGADILLO 1110 BRENDA CT CHAPEL HILL NC $ 63.47 1989 DODG 2S 1 B3XG24KOKG188533 KZD3859 AGUILAR-PEREZ ENRIQUE 501 NC HIGHWAY 54 APT L2 CARRBORO NC $ 33.88 1965 NISS 2S JN1 PS24S2FW065946 KSB9136 AGUILAR-SANTANA JUAN CARLOS 536 TERRELL RD HILLSBOROUGH NC $ 68.13 1988 FORD TK 1 FTBRIOASJUC97774 KZD6944 AGUILERA DANIEL URANZADA 112 NC HIGHWAY 54 APT M8 CARRBORO NC $ 128.93 1994 CHEV TK 2GCEC19K7R1222589 KXY2115 AICHELE ANTHONY PO BOX 3284 CHAPEL HILL NC $ 23.78 1969 FORD SW 1 FAPP9896KT164806 LSM4262 AJIT SINGH 2503 LANNIE DR HILLSBOROUGH NC' $ 44.96 1993 DODG 2S J63CA11AOPU063411 FSR4163 AKERS CELESTE NICOLE PARKER JOHN SCO 8101 TILLERY RD HURDLE MILLS NC 8 TAX COLLECTOR'S REPORT OF MINIMAL PROPERTY TAX BILLS Fiscal Year 1998-1999 North Carolina General Statute 105-321(f) is a provision authorizing the governing board of a taxing unit that collects its own taxes to adopt a resolution foregoing the collection of bills that do not exceed a specified amount, up to five dollars ($5.00). The Orange County Board of Commissioners has adopted, by resolution effective July 26, 1995, a policy change to permit the County Assessor and Tax Collector to waive the billing and collection of tax notices that do not exceed five dollars ($5.00), and that the tax collector keep record of such and report the total amount as part of annual settlement. The total number of motor vehicle notices less than five dollars ($5.00) is 6,110. The total amount of taxes waived is $17,042.06. The total number of real estate and personal property notices less than five dollars ($5.00) is 1,298. The total amount of taxes waived is $1,154.47. rn COLLECTIONS OF NON-TAX REVENUE EMS Ambulance Fees 513,680.76 Schedule B Licenses 250.00 Beer & Wine Licenses 9,449.82 Certified Mail Fees XXXX.XX Garnishment Fees XXXX.XX Tax Foreclosure Fees XXXX.XX TOTAL 523,380.58 OF MISCELLANEOUS AD 8i MOTOR VE Fiscal Year 1998-1999 All Prior Years Adjusted Total Amount Collection Adjusted Total Amount Levy Collected Uncollected Percentage Levy Collected Uncollected Town of Mebane, Motor Vehicle Taxes 12,939.06 12,129.26 809.80 93.74% 1,494.05 919.35 574.70 City of Durham, Motor Vehicle Taxes 703.19 703.19 - 100.00% 11.42 - 11.42 City of Durham, Motor Vehicle Tag Fees 60.00 60.00 - 100.00% 5.00 - 5.00 Prepayments for Real & Personal Ad Valorem Taxes Motor Vehicles In Advance 123, 618.68 0 CHARGES Adjusted Levy-Real Adjusted Levy-Personal Adjusted Levy-Motor Vehicles Adjusted Levy--Personal & Motor Vehicles Adjusted Levy-Vehicle Fees Interest & Penalties Tots I CREDITS Real Uncollected Personal Uncollected Motor Vehicles Uncollected Personal & Motor Vehicles Uncollected Motor Vehicle Fees Uncollected Cash Deposited Total COLLECTION PERCENTAGE Real Personal Motor Vehicles Personal & Motor Vehicles Motor Vehicle Fees Orange County 51,196, 476.32 3, 791, 457.00 5, 616, 837.88 203, 589.14 SETTLEMENT OF 1998 TAX ACCOUNTS Orange County, Fire and Special Districts Towns of Carrboro, Chapel Hill, and Hillsborough for Fiscal Year 1998-1999 Fire & Special Town of Districts Carrboro 8,562,600.45 4,213,709.37 156, 924.99 448, 021.42 1,347,811.77 139,185.00 8,136.76 60,808,360.34 9,910,412.22 4,965,977.54 438,915.91 54,580.73 28,600.18 57,640.95 2,136.31 431, 519.62 43, 622.31 65, 635.93 16, 772.24 59,880,283.86 9,790,195.56 4,874,846.50 Town of Chapel Hill 12, 739, 948.43 827, 657.04 1,189, 427.28 372, 288.87 28,156.13 Town of Grand Hillsborough Total 1, 308, 918.40 154, 716.43 114, 043.78 35, 520.00 9,145.37 78, 021, 652.97 4, 930, 755.46 7, 368, 330.36 1, 347, 811.77 546, 993.87 249, 027.40 15,157,477.75 1,622,343.98 92,464,571.83 51,155.35 27, 829.59 12,648.06 2,336.71 72, 244.72 16, 821.30 30,706.23 6,171.89 14, 990, 723.39 1, 569,184.49 60,808,380.34 9,910,412.22 4,965,977.54 15,157,477.75 1,622,343.98 99.14% 99.36% 99.32% 99.60% 97.87% 98.48°~ 98.64% 98.47% 98.49% 92.32% 90.26% 93.93% 85.25°k 95.13°~ 87.95% 91.75% 82.62°k 601,081.76 74, 762.03 564,207.95 65,635.93 53,650.36 91,105,233.80 92,464,571.83 Total 98.47% 98.79°k 98.16% 98.90°k 98.70% Collection Percents a Re orted in the CAFR and to the LGC 98.51% ombinedCounty, Fire&SpecialDistrict Ginger B. Rolfe, CTC, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable fire/special districts, being duly appointed, respectfully reports that she has submitted in accordance with G.S. 105-373 a list of persons owning real property whose taxes for the 1998 fiscal year remain unpaid and the total amount owed by each person; that she has submitted a list of persons not owning any real property whose personal property taxes for the 1998 fiscal year remain unpaid and the total amount owed by each person, and that she has made a diligent effort within th e p ed by law to collect the taxes due from persons listed out of their personal property and by other means open to her for collection. `~ .4~ Sworn to and sunnbscri~be~d' before me this ~ +h day of Augus `J~ ~~.~~1`'t-h Notary Pu .~~ O~~ 1 9.:V~ GARY ~ti"L~i1~ ~ ~~-' '~ Ginger B. R1~fe, Tax Coll or, CTC iQ~; ^i134.lC /~/v My commission expires I' ~ ~,l ~~ ODC,~ F CbUNZ~' SETTLEMENT OF UNPAID TAXES FOR THE YEARS 1988 THROUGH 1997 Orange County, Fire and Special Districts Towns of Carrboro, Chapel Hill, and Hillsborough for Fiscal Year 1998-1999 Adjusted Levy Total Uncollected Balance Interest Collections (Accounts Receivable) Collected Orange County 1,812,563.75 855,833.85 956,999.90 Downtown Revitalization 689.91 150.79 539.12 Orange Rural Fire District 6,331.41 4,052.71 2,278.70 Efland 3, 088.38 1, 843.00 1, 245.38 South Orange 6,115.61 3,972.30 2,143.31 New Hope 1,928.30 1,245.23 683.07 Eno 3, 986.78 2, 700.72 1, 286.06 Orange Grove 3,195.97 2,454.71 741.26 Chapel Hill 1.64 1.64 - Little River 1, 911.08 1, 302.46 608.62 Cedar Grove 4,464.59 2,341.54 2,123.25 South Triangle 488.38 398.49 89.89 Damascus 42.12 27.71 14.41 White Cross 3,561.44 1,878.57 1,682.87 CH School District 108,909.46 66,288.18 42,621.28 Total County, Fire, an d Special Districts 1,957,278.82 944,491.90 1,013,057.12 182,998.72 Town of Carrboro Real 109,053.53 29,159.93 79,893.60 Motor Vehicle and Other Personal Property 84,263.10 43,669.08 40,594.02 Total 193,316.63 72,829.01 120,487.62 6,506.97 Town of Chapel Hill Real 261,182.66 76,013.21 185,169.45 Motor Vehicle and Other Personal Property 154,985.89 79,409.32 75,576.57 Total 416,168.55 155,422.53 260,746.02 21,987.43 Town of Hillsborough Real 81,286.67 59,455.62 21,831.05 Motor Vehicle and Other Personal Property 24,957.16 15,131.87 9,825.29 Total 106,243.83 74,587.49 31,656.34 5,232.06 Ginger B. Rolfe, CTC, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable fire/special districts, being duly appointed, respectfully reports, in accordance with G.S. 105-373(b), the amount of taxes remaining unpaid for years 1988 through 1997, that she has made a diligent effort within the time permitted by law to collect such taxes out of the per rty of such taxpayers, or by other means available to her for collection of such taxes. ~ R' ~q! Sworn to and subscribed before me this a }h day of Aug `i~ O~~ 4l~ 13 . ~~-~~ ~ Nil i ARY Ginger B. R e, Tax Colle r, CTC 1, ~~ ?UBIIC ,~; Notary Public ' CE~d~' sion expires ~~- 7` ~ ~ N e-i Orange County Tax Collection Rates Fiscal Years 1988-89 through 1998-99 - Real Property Percentage OveraN Percentage Motor Vehicle Percentage 98.99% 99.00% 99.02% 99.14% 99.00% ------------------------------------------------------------------- ------- ---------------- ----- ------ -------- 98.48% 98.22% 98.00% --- ---------------------- ___ ------- ---- -------- --- ------ ----- ----------------- -------- ----- 98.38% ------ 98.51% ° 98.16% 0 98.03/0 97.97 /0 97 92% ° 97.95 /o 98.34% o 98.12/0 ------- ------- . 97.68% 97.73% 97.00% 96.00% 95.00% _ __ _ 94.00% 93.00% 92.37% 92.13% 92.32% 91.94% 92.00% -------------------------------------------------------------------- ------ ~~ ---------- --- ----------------- ----=---------- ---- ---- ------ 91.00% -------------------------------------------------------------------- ----------- ----- --------------- ------ 91.08% --------- ----=--------- -------------- ------ 90.00% --------------- - --------------------------------------------------- ---------------- --------------- ---------------- -------- ----- - ------------- ------- 89.00% 89.37% 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 ~ Average Tax Collection Percentages Statewide In Population Group 100,000 and Above as Compared with Orange County Tax Collection Percentage -~-Orange County -~-100,000 and Above -+-Statewide 99.00% i1% 98.00% 97.00% 96.00% 95.00% 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 14 ORDER OF THE BOARD OF COUNTY COMMISSIONERS IN ACCORDANCE WITH G.S. 10573 State of North Carolina County of Orange To Ginger B. Rolfe, Tax Collector of Orange County: You are hereby authorized, empowered, and commanded to collect all taxes remaining unpaid as set forth in the Settlement of 1998 and Prior Years taxes. Said tax records are filed in the office of the County Tax Collector. This order shall be a full and sufficient authority to direct, require, and enable you to levy on and sell any real or personal property of such taxpayers, for and on account thereof, in accordance with law. Witness my hand and official seal, this 17th day of August, 1999. Alice M. Gordon Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners 15 ORDER OF THE BOARD OF COUNTY COMMISSIONERS IN ACCORDANCE WITH G.S. 105-321 State of North Carolina County of Orange To Ginger B. Rolfe, Tax Collector of Orange County: You are hereby authorized, empowered, and commanded to collect the 1999 taxes set forth in the tax records filed in the office of the Orange County Tax Assessor, and in the tax receipts herewith delivered to you, in the amounts and from the taxpayers likewise set forth. Such taxes are hereby declared to be a first lien upon all real property of the respective taxpayers in the County of Orange. This order shall be a full and sufficient authority to direct, require, and enable you to levy on and sell any real or personal property of such taxpayers, for and on account thereof, in accordance with law. Witness my hand and official seal, this 17th day of August, 1999. Alice M. Gordon Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners ~~~ ~-s~-9 ~ 4 RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 1998 AND PRIOR YEARS BE IT RESOLVED by the Board of Commissioners of Orange County that the following documents attached hereto are received and approved, consisting of the following: (1) Tax Collector's Report of 1998 Unpaid Taxes on Real Property (2) Tax Collector's Report of 1998 Unpaid Taxes on Personal Property (Insolvent List) (3) Tax Collector's Report of 1998 Unpaid Taxes on Motor Vehicles (4) Tax Collector's Report of Minimal Property Tax Bills (5) Report of Collections of Non-Tax Revenue and Miscellaneous Taxes (6) Settlement of 1998 Tax Accounts (7) Settlement of Prior Years (1988-1997) Tax Accounts ADOPTED this the 17th day of August, 1999. 1~t.C,~-cam Alice M. Gordon Chair, Board of County Commissioners Attest: Clerk to the oard of Count ommissioners 15 ORDER OF THE BOARD OF COUNTY COMMISSIONERS IN ACCORDANCE WITH G.S. 105-321 State of North Carolina County of Orange To Ginger B. Rolfe, Tax Collector of Orange County: You are hereby authorized, empowered, and commanded to collect the 1999 taxes set forth in the tax records filed in the office of the Orange County Tax Assessor, and in the tax receipts herewith delivered to you, in the amounts and from the taxpayers likewise set forth. Such taxes are hereby declared to be a first lien upon all real property of the respective taxpayers in the County of Orange. This order shall be a full and sufficient authority to direct, require, and enable you to levy on and sell any real or personal property of such taxpayers, for and on account thereof, in accordance with law. Witness my hand and official seal, this 17th day of August, 1999. Alice M. Gordon Chair, Board of County Commissioners Attest: Clerk to the B rd of Coun y missioners 14 ORDER OF THE BOARD OF COUNTY COMMISSIONERS IN ACCORDANCE WITH G.S. 105-373 State of North Carolina County of Orange To Ginger B. Rolfe, Tax Collector of Orange County: You are hereby authorized, empowered, and commanded to collect all taxes remaining unpaid as set forth in the Settlement of 1998 and Prior Years taxes. Said tax records are filed in the office of the County Tax Collector. This order shall be a full and sufficient authority to direct, require, and enable you to levy on and sell any real or personal property of such taxpayers, for and on account thereof, in accordance with law. Witness my hand and official seal, this 17th day of August, 1999. lit.-c-c- 1/ V l Alice M. Gordon Chair, Board of County Commissioners Attest: Clerk to th oard of C my Commissioners