HomeMy WebLinkAboutAgenda - 12-05-2011 - 5fORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: December 5, 2011
Action Agenda
Item No. 5'-~
SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2010-11
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Jenkins S. Crayton, 245-2735
Reports (4)
Order to Collect
Insolvent Report (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 2011-2012.
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 2010-2011.
The overall tax collection percentage is 98.65%. The overall collection percentage has three
components: real property, personal property, and motor vehicles. It is reflective of all
jurisdictions charged to the collector.
The tax collector is required by North Carolina General Statute (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.
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 four sections to the report: business property owners, individual property owners, real
property owners, and registered motor vehicle property owners. By acceptance of the
resolution, the Board declares the taxes to be insolvent, and designates the list entered into the
minutes as the insolvent list to be credited to the tax collector on the settlement report. The
Board's determination of insolvency is not a release. The tax claim is not discharged or written
off. 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 2010-2011 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 2010-2011 Fiscal
Year.
A third report is also provided detailing all other miscellaneous revenue charged to the tax
collector for collection during Fiscal Year 2010-2011. The fourth report provides information on
minimal property tax bills for Fiscal Year 2010-2011.
FINANCIAL IMPACT: None
RECOMMENDATION(S): The Manager recommends the Board:
1. Receive the Tax Collector's annual settlement and approve the resolution accepting it as
reported for entry into the minutes; and
2. Approve and issue the Orders to Collect to the Tax Collector for Fiscal Year 2011-2012.
~~S- a~~ I- I~~o
RESOLUTION APPROVING THE
TAX COLLECTOR'S ANNUAL SETTLEMENT
FOR THE CURRENT YEAR 2010
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. Settlement of 2010 Tax Accounts
2. Settlement of Prior Years (2001-2009) Tax Accounts
3. Tax Collector's Report of 2010 Unpaid Taxes (Insolvent List)
4. Tax Collector's Report of Minimal Property Tax Bills
5. Report of Collections of Non-Tax Revenue and Miscellaneous Taxes
ADOPTED this the 5th day of December, 2011.
Bernadette Pelissier
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
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7
TAX COLLECTOR'S REPORT
OF MINIMAL PROPERTY TAX BILLS
Fiscal Year 2010-2011
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 6794. The total
amount of taxes waived is $7,873.79. The total number of real estate and personal
property notices less than five dollars ($5.00) is 1473. The total amount of taxes waived
is $1,223.98.
8
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105-321
State of North Carolina
County of Orange
To Jenkins S. Crayton, Tax Collector of Orange County:
You are hereby authorized, empowered, and commanded to collect the 2011 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 5th day of December, 2011.
Bernadette Pelissier
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners