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HomeMy WebLinkAboutAgenda - 08-18-2009 - 3bORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 18, 2009 Action Agenda d Item No. SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2008-09 DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Resolution Jo Roberson, 245-2735 Reports (4) Orders to Collect Insolvent Reports (3) (provided to Clerk) PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes, approve the accounting thereof, and upon acceptance of the reports, issue the Orders to Collect for Fiscal Year 2009-2010. BACKGROUND: The reports in the annual settlement provide in detail the collection for the County, all fire and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough during Fiscal Year 2008-2009. The overall tax collection percentage is 98.85%. The overall collection percentage has three components: real property, personal property, and motor vehicles and is reflective of all jurisdictions charged to the collector. The largest and most important component is real property. The collection staff has concentrated on increasing real property tax collections and continues to consistently collect over 99% on the real property levy for the last ten consecutive years. The tax collector is required by NCGS 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 the personal responsibility for collecting taxes. The annual statement of the tax collector is based upon this responsibility. NCGS 105-373 requires the tax collector to furnish a sworn report to the governing body showing a list of property owners whose taxes remain unpaid for the preceding fiscal year. There are three reports: one for real property owners, one for personal property owners, and one for motor vehicle owners. 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 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 settlement with the tax collector. It relieves the tax collector for personal liability. Insolvent accounts are recharged to the collector as delinquent accounts, and the collector has full authority to use levy and garnishment to effect their collection. A CD has been provided to the Clerk to the Board for the permanent record of all outstanding tax by category. There are two settlement reports for tax. The first settlement report shows all taxes charged for collection for the 2008-2009 Fiscal Year. The tax collector is credited with all sums representing taxes collected and deposited, the principle 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 a settlement are recharged to the tax collector. The second settlement report shows all prior years' taxes collected during the 2008-2009 Fiscal Year. A third report is also provided detailing all other miscellaneous revenue charged to the tax collector for collection during Fiscal Year 2008-2009. FINANCIAL IMPACT: None RECOMMENDATION(S): The Interim Manager recommends the Board receive the tax collector's annual settlement, approve and accept it as reported for entry into the minutes. The Interim Manager also recommends the Board approve and issue the Orders to Collect to the Tax Collector for Fiscal Year 2009-2010. -- -- RE S- aooq - 059 3 RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 2008 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 2008 Unpaid Taxes on Real Property (Insolvent List) (2) Tax Collector's Report of 2008 Unpaid Taxes on Personal Property (Insolvent List) (3) Tax Collector's Report of 2008 Unpaid Taxes on Motor Vehicles (Insolvent List) (4) Tax Collector's Report of Minimal Property Tax Bills (5) Report of Collections of Non-Tax Revenue and Miscellaneous Taxes (6) Settlement of 2008 Tax Accounts (7) Settlement of Prior Years (1999-2007) Tax Accounts ADOPTED this the 18th day of August, 2009. Valerie Foushee Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners CHARGES Adjusted Levy-Real Adjusted Levy-Personal Adjusted Levy-Motor Vehicles Adjusted Levy--Personal 8 Motor Vehicles Adjusted Levy-Vehicle Fees Interest & Penalties Total Levy CREDITS Real Uncollected Personal Uncollected Motor Vehicles Uncollected Personal & Motor Vehicles Uncollected Motor Vehicle Fees Uncollected Cash Deposited Prop Tax Appeals Pending Credit Total COLLECTION PERCENTAGE Real Personal Motor Vehicles Personal & Motor Vehicles Motor Vehicle Fees Total Settlement for 2008 Tax Accounts Orange County, Fire and Special Districts Towns of Carrboro, Chapel Hill, and Hillsborough for Fiscal Year 2008-2009 Orange Fire & Special Town of Town of Town of County Districts Carrboro Chapel Hill Hillsborough 113,895,491.64 19,976,277.59 9,930,638.21 28,124,954.43 3,754,265.26 5,547,184.59 218,455.15 1,274,163.44 310,605.72 8,335,262.25 687,869.01 1,548,677.23 259,266.48 2,049,020.06 330,400.00 558,360.00 49,650.00 250,715.05 11,161.54 37,304.48 20,228.26 128,028,653.53 22,025,297.65 11,178,523.91 921,753.55 117,142.62 58,208.07 46,009.58 841.79 633,561.87 54,283.41 89,844.44 40,263.93 126,427,328.53 21,818,310.59 11,024,926.71 128,028,653.53 99.19% 99.17% 92.40% 22,025,297.65 11,178,523.91 99.41 % 99.41 99.61 92.11 95.62% 87.81 98.75% 99.06% 98.62% Grand Total 175,681,627.13 7,350,408.90 10,831,074.97 2,049,020.06 938,410.00 319,409.33 31,543,459.58 4,394,015.72 197,169,950.39 84,231.92 48,374.06 1,229,710.22 6,984.91 922.66 54,758.94 84,587.13 27,953.47 800,385.88 89,844.44 46,447.94 8,130.79 94,842.66 31,321,207.68 4,308,634.74 194,900,408.25 31,543,459.58 4,394,015.72 197,169,950.39 99.70% 98.71% 99.45% 99.70% 94.54% 89.22% 91.68% 83.62% 99.29% 98.05°k Collection Percents a Re orted in the CAFR and to the LGC 98.79% ombined County, Fire 8 Special District Overall Collectio; 98.85% Jo Roberson, 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 made a diligent effort within the time permitted by law to collect'~~c~ s due from persons listed out of their personal property and by other means open `~~1 //~ ----~ ~ Swom to and subscribed before me this the ~~ day of August, 2009. `~~~`GQ-~E ANh C~,,~ t ,-r~ `~~ ~ ~ ,~, Jo berson, Ta ollector, CTC ~ _~ Notary Public ~D ~~ My corrir$ssion expires ~ ~ 3 ,~D~~. ;' ~ ~~= r. ti r,~~CE~ COV ,``,~~ SETTLEMENT OF UNPAID TAXES FOR THE YEARS 1999-2007 Orange County, Fire and Special Districts Towns of Carrboro, Chapel Hill, and Hillsborough Adjusted Levy Total Uncollected Balance Interest Collections (Accounts Receivable) Collected Orange County 3,239,123.78 1,155,447.90 2,063,853.93 Downtown Revitalization 245.00 189.50 55.50 Orange Rural Fire District 12,982.13 8,871.79 4,110.12 Efland 8,167.69 5,638.19 2,529.50 South Orange 9,133.57 5,137.46 3,996.11 New Hope 3,192.76 2,147.05 1,045.71 Eno 6,172.02 3,948.25 2,223.77 Orange Grove 4,931.65 3,704.17 1,227.48 Chapel Hill 29.91 26.64 - Little River 2,975.92 2,268.44 707.48 Cedar Grove 7,042.90 5,088.91 1,953.99 South Triangle 837.42 648.15 189.27 Damascus 334.86 316.44 18.42 White Cross 3,568.93 2,060.43 1,508.50 CH School District 136,420.61 91,473.12 44,947.49 Total County, Fire, and Special Districts 3,435,159.15 1,286,966.44 2,128,367.27 101,206.21 Town of Carrboro Real 245,482.50 36,683.33 206,798.94 Motor Vehicle and Other Personal Property 143,983.12 61,989.69 81,216.71 Total 389,465.62 98,673.02 288,015.65 6,055.85 Town of Chapel Hill Real 456,660.91 54,776.05 399,748.80 Motor Vehicle and Other Personal Property 190,017.52 99,827.75 88,849.47 Total 646,678.43 154,603.80 488,598.27 10,314.29 Town of Hillsborough Real .210,524.17 33,481.31 176,224.31 Motor Vehicle and Other Personal Property 44,502.74 26,197.10 18,027.41 Total 255,026.91 59,678.41 194,251.72 3,529.24 Jo Roberson, 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 1999 through 2007, that she has made a diligent effort within the time permitted by law to collect such2h taxes out of the personal property of such taxpayers, or by other mews-an~aflgp~1e~to her r coll/ection of such taxes. Sworn and subscribed before me on this the~d~~day of August, 2009 ~~_../+.~' ~~'L ~'t-Q-~-~--, Jo,F2s6erson. Ta nIiAl~b~tNli.. ~~ ~ ~ P~_ 9 Notary Public My commission expires _~~~~ a~3~ oZ U ~o~-~ _ ~ ~~ V` U~ ~~i ~: ;y~ ,~~. EMS Ambulance Fees 1,862,114.10 not inclusive of Medicaid Reimbursement (see additional EMS report) Medicaid Reimbursement for EMS 104,030.00 Schedule B Licenses 290.00 Beer & Wine Licenses 12,434.25 Rental Vehicle Gross Receipts Tax 51,158.26 Emergency Mgmt Collections 43,868.00 (all other charges but ambulance) 3R Fee Collection (97.78% Collected) 3,484,679.63 COLLECTION OF RENTAL VEHICLE GROSS RECEIPT TAX FOR MUNICIPALITIES Chapel Hill 33,136.73 Hillsborough 8,310.16 Carrboro 1094.7 TOTAL 42,541.59 COLLECTIONS OF MISCELLANEOUS AD VAL EM TAXES 8 MOTOR VEHICLE TAG FEES Fiscal Year 2007-2008 All Prior Years Adjusted Total Amount Collection Adjusted Total Amount Levy Collected Uncollected Percentage Levy Collected Uncollected Town of Mebane, Motor Vehicle Taxes 44,931.52 39,639.43 4,324.97 90.37% 3,548.92 2,573.28 975.64 City of Durham, Motor Vehicle Taxes 818.35 681.03 13.41 98.36% 165.97 165.97 - City of Durham, Motor Vehicle Tag Fees 210.00 160.00 10.00 95.24% 20.61 20.61 - TAX COLLECTOR'S REPORT OF MINIMAL PROPERTY TAX BILLS Fiscal Year 2008-2009 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 4805. The total amount of taxes waived is $ 9.221.43. The total number of real estate and personal property notices less than five dollars ($5.00) is 1684. The total amount of taxes waived is $ 807.52. 15 ORDER OF THE BOARD OF COUNTY COMMISSIONERS IN ACCORDANCE WITH G.S. 105-321 State of North Carolina County of Orange To Jo Roberson, Tax Collector of Orange County: You are hereby authorized, empowered, and commanded to collect the 2009 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 tie 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 18th day of August, 2009. Valerie Foushee Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners ~-, 8_05' 3~ RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 2008 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 2008 Unpaid Taxes on Real Property (Insolvent List} (2) Tax Collector's Report of 2008 Unpaid Taxes on Personal Property (Insolvent List) (3} Tax Collector's Report of 2008 Unpaid Taxes on Motor Vehicles (Insolvent List) (4) Tax Collector's Report of Minimal Property Tax Bills (5) Report of Collections of Non-Tax Revenue and Miscellaneous Taxes (6) Settlement of 2008 Tax Accounts (7) Settlement of Prior Years (1999-2007) Tax Accounts ADOPTED this the 18th day of August, 2009. ~~ ~~ Valerie Foushee Chair, Board of County Commissioners Attest: is ORDER OF THE BOARD OF COUNTY COMMISSIONERS IN ACCORDANCE WITH G.S. 105-321 State of North Carolina County of Orange To Jo Roberson, Tax Collector of Orange County: You are hereby authorized, empowered, and commanded to collect the 2009 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 18th day of August, Valerie Foushee Chair, Board of County Commissioners Attest: Cler to the Board of County Commissioners e~~ o~~s ~y~f~ ems®`~