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HomeMy WebLinkAboutAgenda 08-14-2001 - 5a a i 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 14, 2001 Action Agen a Item No. —q SUBJECT: Tax Collector's Annual Settlement DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Resolution Jo Roberson, ext. 2727 Reports (5) Orders to Collect TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 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 the collections for the County, all fire and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough during the fiscal year 2000-2001. The overall tax collection percentage for the county is 98.50. The overall collection percentage has three components: real property, personal property, and motor vehicles. 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 six consecutive years. 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. 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. These are provided in 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 2 i 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. Included in the printed materials with this abstract is the first page of each of the reports. Also provided are two diskettes containing a complete accounting of each list. There are two settlement reports. The first settlement report shows all taxes charged for collection for 2000-2001 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 with the 2000-2001 fiscal year. FINANCIAL IMPACT: There is no financial impact associated with accepting the tax collector's annual settlement. RECOMMENDATION(S): The Manager recommends that the tax collector's settlement be accepted as reported and entered upon the minutes. RESOLUTION APPROVING THE 3 TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 2000 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 2000 Unpaid Taxes on Real Property (2) Tax Collector's Report of 2000 Unpaid Taxes on Personal Property (Insolvent List) (3) Tax Collector's Report of 2000 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 2000 Tax Accounts (7) Settlement of Prior Years (1990-1999) Tax Accounts ADOPTED this the 14th day of August, 2001. Stephen H Halkiotis Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners 2000 Real Property Insolvent List 4 PIN............. LDESC.............................. LOT/ACRES/SQF-I DUE....... 9850-39-5263 #4 A M PROPERTIES P78/97 A10.01 $4,176.15 9788-09-1375 #9-10 LUTHER EDWARDS 1-11, $238.42 9788-09-1132 #14 LUTHER EDWARDS Ll $246.81 9788-09-1046 #15 LUTHER EDWARDS Ll $336.80 9788-09-3264 #16-20 LUTHER EDWARDS Ll $738.77 9788-08-1760 #C A M PROPERTIES P80/127 A0.32 $3,352.63 9778-98-9478 #F A M PROPERTIES P80/127 A0.61 $462.32 9788-08-0712 #G A M PROPERTIES P80/127 A1.01 $461.73 9778-97-4807 #11-12 BL.F H LLOYD PROP Ll $422.91 9835-92-4268 #2 TROY&DORIS LLOYD P84/118 A10.01 $5.63 9854-27-20771-2 LEASEHOLD IMP $621.22 9789-71-8915.064 #E5 VILLAGE GREEN CONDO Ll $1,118.69 9870-45-1228 E/S SIR 1729 A0.50 $31.81 9853-55-9383 #2 ELEANOR ALLEN LINEBERGER A4.5 $70.07 9864-69-4620 #2 BESSIE CRABTREE PROP P37176 Ll $761.75 9844-57-7918 #39-40 FORREST&EFLAND Ll $704.86 9788-25-7528 CAMERON AVE Ll $118.02 9787-21-6709 OFF OLD LYSTRA RD Al $502.59 9769-10-70781.I LEASEHOLD IMP $172.52 9759-91-3745 18-19 BL C LUTHER EDWARDS Ll $53.16 9788-14-1639 E/S MERRITT MILL RD Ll $71.75 9778-65-8266 #8 CARRBORO DEV Ll $1,059.49 9769-10-7078 SIO HWY 54 A20.115 $1,574.65 9778-98-9317 #22-24 BL B LINCOLN PARK Ll $519.57 9778-98-9404 #25-26 BL B LINCOLN PARK Ll $519.57 9778-98-9409 #27-28 BL B LINCOLN PARK Ll $519.57 9778-98-8594 #29-30 BL B LINCOLN PARK Ll $519.57 9778-98-9610 #31-32 BL B LINCOLN PARK L1 $288.57 986492-4571 #1 EST OF ISABELLE WILSON A9.36 $1,221.96 9825-46-1674 #20 HUNTERS RUN P48/46 Ll $890.69 9778-39-8542 #10 BL A PLANTATION ACRES Ll .$1,455.94 9779-31-4276 #4 MILDRED ATHAS EST S24928 $6.20 9786-09-4703 TR 3 HERLIE A CARVER PROP A8.2 $109.16 9778-54-0436.003 A-3 OLD WELL 11 P371116-117 Ll $608.47 9767-68-4633 E/S 1941 A1.06 $10.10 9748-81-6075 SIS1005 Ll $329.44 9748-81-0375 #2 EDKER AUSTIN P45/177 A1.46 $94.07 9883-49-0351 #60-61 SEC I ENO ACRES P3/151 Ll $14.74 988455-2254 #146-147 WEST HILL P2/72 S15000 $2.18 9891-93-66161.5 LEASEHOLD IMP $162.62 983405-3584 #1 WOOD HILL P43f73 A1.39 $94.69 9767-57-5560 #4 GOLDEN HOLMAN HRS P84/103 A3.88 $314.59 9767-67-0673 #5 GOLDEN HOLMAN HRS P84/103 A2.19 $239.26 9767-67-4727 #6 GOLDEN HOLMAN HRS P841103 A2.73 $469.11 9748-90-1219 N/S ANTIOCH CHURCH R Ll $6.53 9737-17-6754 #3A CHARLIE BALDWIN P39i64 A1.1 $329.70 9748-90-0215 N/S ANTIOCH CH RD Ll $6.54 9825-91-3882 N/O HWY 70 Al $129.97 9891-57-8500 S/S SIR 1718 P49/62 A8 $476.19 5 2000 Personal Property Insolvent List TAX.BILL.. DUE....... NAME........................ ADORI.............................. 200016366 $36.53 ABBOTT BRIAN C &AN'GELA M 200057953 $120.90 ABRUZZI PREMUIM FRESH PASTA INC 200099282 $88.33 ADAMS JAMES V WOODS MHP 200099263 $172.25 ADAMS JEFF MAPLERIDGE MHP 2000265009 $12.55 AKERS VINCE OAK GROVE MHP 2000265013 $2.67 ALLEN KENNETH &KIMBERLY 200058037 $11.58 ALPINE CAPITAL CORPORATION 200099266 $303.50 ALSTON KENYETTA M RIGGSBEE MHP 200099267 $10.90 AMBRIZ FRANCISCO MEBANE MHP 200099270 $126.77 ANDRES KEITH PINEWOOD MHP 2000265032 $66.86 ASBURY CHARLES H OAKDALE MHP 200017307 $187.54 ASHLEY CLAY CAROLANTIC MHP 200017505 $12.09 AVERY LINDA LAKE VILLAGE MH PK 200099273 $141.58 BAGLEY PAMELA 200099274 $170.98 BAKER HILDA DUKE FOREST PK 200017753 $84.42 BALDWIN ANGELA DENISE 200017797 $126.73 BALDWIN MARY A 200099869 $44.06 BARBEE CLEANING SERVICE 200099279 $362.84 BARNES HENRY RIDGEWOOD MHP 2000265458 $527.03 BARREE STATION INC 200099282 $2.88 BARRETT THOMAS WOODCREST MHP 200018172 $18.90 BASS BARBARA SPRING HILL MHP 2000265025 $117.94 BELL CEYNA W &ROSE M .200099285 $81.92 BELL KIMBERLY RILEYS MHP 200099290 $77.04 BENNETT KIMBERLY TIMBERIDGE CT 200099294 $238.13 BEZEK JOHN &STACEY L 200099295 $68.01 BLACK ANNJEANETTEA 200099297 $171.38 BONE TOMMY COUNTRY SQUIRE MHP 200099300 $78.16 BOWEN JOE &SHIRLENE 200099301 $70.98 BOWEN TIMOTHY ANDREW 200099302 $68.41 BOWLES DAVID ORANGE MHP 200099303 $3.56 BOWMAN LINDA ANN RIGGSBEE MHP 2000265443 $1,249.24 BRADIGGINS ARTS&ARTS %JACKIE LIGGINS 200099304 $330.99 BRADSHER JANICE LAKEVIEW MHP 2000265029 $169.92 BRANNON KAREN S THE TIMBERS MHP 200099306 $402.05 BREEZE RODERICK K RIGGSBEE MHP 200099309 $2.54 BRINK CHARLES T CRAWFORDS MHP 200099310 $171.13 BROACKMAN MIKE BYRDSVILLE MHP 200020210 $87.04 BROADHEAD JAMES LEE 200099312 $25.07 BROOKS ELIZABETH A 200020406 $20.04 BROTHERS SCOTT MOBILE ACRES 11 200099313 $142.17 BROWN CHARLES THE WOODS MHP 200099314 $165.50 BROWN HANNAH 200099317 $63.25 BROWN SCOTTIE PARTINS MHP 200099318 $246.51 BROWN TENA BRADLEYS MHP 200099319 $223.90 BROYAL ROBERT BIRCHWOOD MHP 200099322 $228.23 BUCHANAN MIKE ORANGE MOBL HM ESTATES 200020910 $4.24 BULLOCK MARSHA ORANGE MOBILE HM ESTATES 200099324 $41.30 BURKE JACQUELINE L 2000 Registered Motor Vehicle Insolvent List 6 TAX.BILL.. DUE....... VEHICLE...... NAME........................ YR-MAKE-STYLE 200090026 $228.81 1993 CHEV SW A M PROPERTIES 2000114913 $149.15 1997 DODG TK A-1 HAULING 200090028 $112.10 1994 BUIC 4S AARON MALCOM MERDITH 2000134098 $103.57 1963 CHEV 2S ABAJIAN MICHELLE SUSAN 20002233 $97.41 1990 NISS TK ABBATIELLO ISAIAH MALIK 200081404 $46.56 1993 FORD TK ABBOTT BRIAN CHRISTOPHER 20002235 $24.67 1989 CHEV 4S ABDU-ALEEM KAREEM 2000100234 $96.48 1995 NISS TK ABDULLAH KHALEEL HANEEF 200081407 $158.58 1995 PONT VN ABDULLAH SADIE FREDERICK 20002236 $27.99 1983 FORD 4S ABERNATHY ANTONIO BERNARD 2000134102 $85.49 1989 FORD SW ABERNATHY DARRELL FRANK 2000114916 $103.08 1993 TOYT 4S ABERNATHY LAURA WADE 20002240 $15.15 1968 OLDS 2S ABRAMS JOSHUA DEAN 2000121121 $138.05 2001 FORD TK ABRAMS ROBERT DYLAN 2000127193 $10.27 1984 OLDS 4S ABU-JARADEH BONNIE W 200073380 $65.39 1990 DODG 4S ABURTO FELIPE PEREZ 2000108004 $147.09 1995 PONT 2S ACEVEDO JESUS 20009227 $72.56 1991 NISS 2S ACEVEDO JESUS 200081422 $34.41 2000 BETT TL ACOSTA ANTHONY ANDERSON 200073383 $254.56 1995 BMW 4S ACRES DYLAN JAYME 2000134108 $107.23 1995 JEEP SW ADAMS ANDREW JAMES 200073386 $79.73 1992 OLDS 4S ADAMS ANTOINETTE SHAVON 2000121129 $58.45 1992 SUBA 4S ADAMS JAMES VERNORD 20002250 $46.20 1988 FORD TK ADAMS JAMES"VERNORD 200081426 $31.81 1986 OLDS 4S ADAMS JAMES VERNORD 2000127199 $12.02 1986 OLDS 4S ADAMS JAMES VERNORD JR 2000114932 $28.79 1988 TOYT 4S ADAMS JENNY LYNN 2000134113 $126.48 1998 FORD MP ADAMS MARLA LORRAINE- 2000100252 $140.80 2000 VOLK 2S ADAMS MICHAEL TYSON 2000140828 $97.63 1991 TOYT 4S ADAMS PANDORA JAYNE 2000134115 $110.38 1998 HOND 4S ADAMS SHELLY JUNE 200090059 $49.76 1998 FORD TK ADAMS THOMAS GRAHAM JR 2000140829 $49.60 1985 MERZ 4S ADAMS VICKY JENKINS 200090060 $92.66 1995 FORD 4S ADAMS WILMA BLACKWOOD 2000127207 $39.85 19W HOND 4S ADCOCK BENJAMIN CRAIG 2000114937 $15.85 1985 CHEV SW ADCOCK JOAN GRIFFIN 2000100257 $67.49 1992 FORD 2S ADCOCK TAMMY CAROL 2000108013 $30.02 1985 FORD 2S ADCOCK TAMMY CAROL 2000134120 $201.35 2000 TOYT VN ADELEKE VICTORIA MOPELOLA 20009244 $158.97 1990 JAGU 4S ADER ALISON BROOKS 2000127213 $16.92 1985 CHEV TK ADS AREA VACUUM SERVICE 2000121141 $101.82 1992 FORD SW ADVENTURE AFTERSCHOOL 2000140830 $139.67 2000 HOND CP AGUERO ERIC ANDREW 2000121146 $133.15 1995 NISS 4S AGUILAR JUAN ANTONIO FLOREC 2000108019 $93.59 1992 OLDS 4S AGUILAR JUAN ANTONIO-FLORE%c 200073401 $104.66 1992 OLDS 4S AGUILAR JUAN ANTONIO-FLOREc 2000114944 $34.95 1984 OLDS 4S AGUILAR RAMIRO 2000108021 $199.19 1997 MITS 2S AGUILAR SANTOS ALEJANDRO-A- TAX COLLECTOR'S REPORT OF MINIMAL PROPERTY TAX BILLS Fiscal Year 2000-2001 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 5794. The total amount of taxes waived is $15,675.18. The total number of real estate and personal property notices less than five dollars ($5.00) is 363. The total amount of taxes waived is $988.16. a (D C14 \ 0) . , o _ E 1 e M CL � 2 0 t5 � w \ � 0 / 2 � / 7 » � § > p . . / 7 w < f I 2 u _j0) 2 / w / $ / 0: CL x 2 _ Go d d u CO o CD Z \ C*4 CL 2 k < U I o o q 2 2 � � E k / � k § § f > 3 $ 2 % < / _ Lo co C14 0) 0 a k ƒ z ~ Q — � w . q co 8 p 2 @ $ % d , . w . o w . 3 . . .0 k co . _ � - » .a . � z It o n ® o ) co P- CD LU � z o x - § S k CA LL x 0 ) z E k O k LL - g g o U) c ■ > g ? 2 COD $ E _ $ > > LL :5§ $ @ § 2 k k © 8 0 ui o c \ / c k Ef J / f \ k k m — a e , < c » 0 . 3 k I U) � Ix 0 § » e g Q J 9 �+ c ID C 0 O M M O O CO CO N ��pp M r �p O tD y CA fl- Co CO O 00 c0 M O v M O f- co M N tC7 0 0 N C "Vo I- O O CO CO n � r p N U r CO CA cc��hh r• '0 at M r"i Lq ac 't O) Cf p 00 00 M co M O co r O N 00 f- N co e L ` co v LO co COO N N tO n CO N O t0 CO N CO r tO er tO W) C T N O O O C) Ca L O r r r c T U t w to r- n IT � 0 o OCi w co coocnU*)) (0 to coo rnn r V O co r O O N M 4 r O N Cn O O n co O O r- M Co N N N P h C) to (7 tG — 4) c C 00 t!') tO r ti CO Co n CA O P O CA O co W CL 3 0 Co CO LO r cl) O co V U L 2 y O y N to M 04 N O M r r r N C ~ = r N N N N w O O > U) ` O p y — It CA O r N O h Co IT co W) 0 0 0 o e t0 00 r- CO O to CO v Cl) h to O r- co M M • sf O O O sT e= I� tG 16 .4 f� O y 0 L G = n r c0 r C) 0 0 � h f` C) CA CA M r C) a •• r �f ' O O O N r i� CO f\ O CA O (M C) O) t 3 C. 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O 0 cLm. o Q a ° -�z= 0 .. o CL a a any m Z L L L O L6 -S a O O U ° ° cam (A w ID 0 p v •c'Sm ,tam O t � � * c � O E o o — H 0 U a 0 2 p U p � pm p •N Q O m € L p> — m m m w ° C U m m L a > to 5 mp c m c L E a c 0 — �U ; c C m o 8 o m cm V O O 0 0 m ccm m m 3oWm ,05ELF :°. 3 3 � aCL 3 OoOwt°nzw00 -j0fnno � 0 Imo- Fo- FO- F- m 3 co 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 2001 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 14th day of August, 2001. Stephen H Halkiotis Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners