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HomeMy WebLinkAboutAgenda - 08-04-1997 - 8e i 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 4, 1997 Agenda Abstract Item# 6-e, SUBJECT: Tax Collector's Annual Settlement DEPARTMENT: Revenue PUBLIC HEARING: No BUDGET AMENDMENT NEEDED: No ATTACHMENTS: INFORMATION CONTACT: Resolution Ginger Rolfe,ext. 2727 Report of 1996 Unpaid Real Property Taxes Report of 1996 Unpaid Personal Property Taxes PHONE NUMBERS: Report of 1996 Unpaid Motor Vehicle Taxes Chapel Hill 967-9251 Report of Minimal Property Tax Bills Hillsborough 732-8181 Settlement of 1986-1995 Taxes Mebane 277-2031 Settlement of 1996 Taxes Durham 688-7331 Report of Collections of Non-Tax Revenue&Miscellaneous Taxes Order for Collection 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 county, all fire and special districts, and the Towns of Carrboro,Chapel Hill,and Hillsborough. The following figures are highlights taken from two of the reports: The total amount of taxes collected for the current 1996 tax year is$58,181.452.70. This figure includes all real,personal,and motor vehicle taxes collected for Orange County,twelve fire districts,the Downtown Revitalization District, and the Chapel Hill School District. The uncollected balance is$1,112,843.98. The percentage of taxes collected is 98.12%. The total amount of taxes collected for delinquent tax years(1986-1995) is$682,513.23. This figure includes all real, personal,and motor vehicle taxes collected for Orange County,twelve fire districts,the Downtown Revitalization District,and the Chapel Hill School District. The uncollected balance is$751,410.47. The percentage of taxes collected for the Town of Carrboro is 97.67%; for the Town of Chapel Hill,98.30%; and for the Town of Hillsborough,95.27%. S 2 The intent of the Machinery Act was to create a direct relationship of responsibility and accountability between the tax collector and the governing body. The tax collector and no one else is charged by the governing body with personal responsibility for collecting taxes. The annual settlement of the tax collector is based upon this responsibility. North Carolina General Statute 105-373 requires several things of the tax collector and the governing body. First,the tax collector is to furnish two sworn reports to the governing body; one showing a list of real property owners whose taxes remain unpaid for the preceding fiscal year, and one showing a list of personal property owners whose taxes remain unpaid for the previous fiscal year. Upon receiving these lists,the governing body enters into the minutes the names of those persons who owe personal property 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 of 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. At this point the collector is to make actual settlement. The report is to show all taxes charged for collection for the previous 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. This too shall be entered into the minutes of the governing body. Next,uncollected taxes allowed as credits in the settlement are recharged to the tax collector. Finally,the tax collector makes settlement for all prior years taxes collected, and this settlement is entered into the minutes of the governing body. RECOMMENDATION: The manager recommends that the tax collector's settlement be accepted as reported and entered upon the minutes. 1 3 ANNUAL SETTLEMENT OF THE TAX COLLECTOR FISCAL YEAR 1996-1997 court? o! ow h� t rx � o 17 52 e Caro \ GINGER B. ROLFE, CERTIFIED TAX COLLECTOR(CTC) TAX COLLECTOR Orange County Department of Revenue Mickey F. Sykes, Assistant Tax Collector Ruby W. Tilley, Revenue Technician Barbara J. Terrell, Revenue Technician Jennifer R. Blalock, Revenue Technician Debra M. Graham, Administrative Assistant t 4 RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 1996 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 1996 Unpaid Taxes on Real Property (2) Tax Collector's Report of 1996 Unpaid Taxes on Personal Property (Insolvent List) (3) Tax Collector's Report of 1996 Unpaid Taxes on Motor Vehicles (4) Tax Collector's Report of Minimal Property Tax Bills (5) Settlement of 1996 Tax Accounts (6) Settlement of Prior Years (1986-1995) Tax Accounts (7) Report of Collections of Non-Tax Revenue and Miscellaneous Taxes ADOPTED this the 4th day of August, 1997. William Crowther Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners 5 D D D D D D D D D D D D D D D D D D D D D D D D -I - ZZZZrrrrrrrrr- rri- gyp r: C � -{ paa (nCn (nCnrrrrrrrW � = m m =p m m n 0 0 0 --j z z z z z z z — m m 3. o m m m m m D Z *S S* O z z z z D D D D D D D = T O fD o � � x (n ° S m * 0 0 m n m m m m m m m — x = M (a -n n 00C � -n � mp ,r- � Zm � � � � � � Znm v N. mm rDO -< � m 70 C: 90 Spnn � k �, 00 m cn p c� Z7 -7 � r p 3 -� m o c Q° CD SpS?o r � Zm1Qo � cCN � < C7 > = r -C v CC C = -0 m m � � � D CD CD _ = DO m = 3' D nr-1 W m - 0 � Z = o a z D Y � D D > p m � o z � D m m O Z cn CD m z o N. 3 — o m a D � CD x rr �y hA � DD � DDDr ) CO 4h, n (.n — o r, O O I j (A ao W ° io .tom iD -4 !3 N M N' v, r- 0) w cn rn � 00 0) v, m 00 �, o m cn C) Co � m Q• j 0 (D M Z m V WM--A Cn � *k (n -' N # (n *k *kZ � (AN # *k (D p p � -n ;u W a O C 5 .a op W W N N C7 O �" 171 0 W O Sp Cn cn Cn o 0o m W cn DDD � wz cpv x11 rOS -° cn (nScoNmZrrr � p �7 ; m O p (° � rnozzwL � °r° r0nmmmmZ = W � o O � 2 (n m DS � (n rD C � < („ D � � � � coy Wm � OrwZ Corr- � a < ccnzzz v Zr, a co CD _ r ca < ° ° � Om ° ° _ _ _ � cn � 0 (D z M � WOAO O � < m5 � -0 -a - a Zrl � `� D m r G a m A A A � ° w v rn p cn D Cn N rn rn rn U, in x 0 0 0 cn cn cn cn � CL D vz Cz rn m a m (D v cn O z m rn CD v a (D (D A m =3 3 °' °' _► N N W ' (V C J W W V Uf N V N 0 N V co(D A W V V Cn V W O (D C (n w O O w w O m w w (n W A M M O " " W (D A co w m N_ WCIO o) A - N -I N N Cr) A la A A 0 0 W — W O O z W N CD N s V W (D O CO (o —� —� V A (o V (n CD W O Co O W W " o A CD N CT co V O cn A M Cl W W W — —+ A W A V O OD n C .. � O X sU CD ' N Q C (D 6 TAX COLLECTOR'S REPORT OF 1996 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. The complete list is filed with the Clerk to the Board on a 3.5"diskette. The file name is"txcl96rp.xls',. BILL# AMOUNT TAXPAYER NAME CURRENT STATUS DUE 9613502 $187.36 ADCOCK WILLIAM LEE JR&CHERYL W W-ER 9613549 $179.23 AKERS TERESA W-ER 9613593 $440.00 ALBRIGHT RICKY C& PATRICIA TAX-G 9652625 $2,834.22 ALL CONFERENCE LLC BKR 9613668 $90.97 ALLEN ADRIAN H & LUCILLE 9613744 $170.26 ALLEN MICHAEL W W-ER 9652896 $23.71 ALOHA CAPITAL CORP BKR 9652897 $185.25 ALOHA CAPITAL CORP BKR 9652646 $415.44 ALOHA LEASING BKR 9652647 $16.55 ALOHA LEASING BKR 9670537 $27.20 ATWATER INC DBA VILLAGE CONNECTIO BANK ATTACHMENT 96106177 $26.21 ATWATER MARTHA B 96106178 $139.28 AUTRY BRYAN W-ER 9652775 $991.03 B C L& P INC DBA DRAGONS GARDEN 9614607 $195.52 BAGLEY PAMELA 9614632 $24.67 BAILEY JENNIFER J TAX-G 9614750 $104.95 BALDWIN ANGELA DENISE W-ER 9614776 $39.97 BALDWIN HETTER E 9614829 $110.70 BALOG GREG TAX-G 9652818 $40.14 BARBEE CLEANING SERVICE 96106182 $182.78 BASS CHARLES 96265011 $172.79 BELL CEYNA W& ROSE M W ER 96106185 $100.13 BENNETT KIMBERLY W ER 96106188 $127.52 BOLDEN ERVIN TAX-G 96265029 $154.62 BOLIEK DOUG 9652998 $185.01 BOSTON GREGORY K 96106190 $247.74 BRADSHER DEBRA 96106192 $151.86 BRANNON KAREN S 96265042 $218.46 BROGDEN ERICA B BKR 9617235 $24.62 BROTHER SCOTT 96265013 $270.95 BURDEN ANGELIA A W ER 9617822 $48.29 BURKE JACQUELINE L 96106198 $44.99 BURNETTE BETTIE MORPHIS TAX-G 96106200 $143.67 BUTLER AARON 96265024 $91.35 BYRD CHILASKY L 96106202 $522.36 BYRD JOHN A Codes: Wage Earner Chapter 13 Bankruptcy(W-ER),Tax Garnishment(TAX-G),Chapter 7 or 11 Bankruptcy(BKR) 7 TAX COLLECTOR'S REPORT OF 1996 UNPAID TAXES MOTOR VEHICLES The following is the first page of a complete list of persons whose motor vehicle taxes remain unpaid and the amount of taxes due with interest at the time of settlement. The complete list is filed with the Clerk to the Board on a 3.5"diskette. The file name is"txc196mv.xIs". BILL# TAXPAYER NAME VEHICLE AMOUNT YR& MAKE DUE 96124230 JAGUAR CREDIT 97 JAGUAR 1177.93 9611470 DELMONICO CHARLES JAMES 92 MERCEDES 981.24 96127354 TUCKER THOMAS CARLSON 95 PORSCHE 933.39 9660841 JACOBS JAMES MONROE 94 KW 907.95 96127051 SUB 13 INC 96 MERCEDES 758.66 969453 FUNDING SERVICES INC 96 MERCEDES 757.00 96150582 BMW FINANCIAL SERVICES NA INC 95 BMW 740.57 96140947 FORD MOTOR CREDIT CO 96 LINC 697.70 96152878 STENNER JACK 95 LEXUS 676.43 96153352 ZAITZ AMY INGAR 94 MERCEDES 653.62 96111998 ROBINSON MILDRED WHELEN 95 LEXUS 648.45 96150813 CHATHAM THOMAS LENOIR II 97 BMW 617.26 96123441 GREGG NANCY ANN 97 MERCEDES 615.51 96148297 MOREADITH RANDALL WADE 95 LEXUS 571.49 9698667 ANDERSON KENNETH J 95 BMW 563.86 96111028 MERCEDES BENZ CR CORP 93 MERCEDES 562.22 96112031 ROHLFF VIVIAN SADIE 95 CHEVROLET 541.17 967591 LEE MEI-LAN 93 TOYOTA 538.66 96149527 SZOSTAK PHILIP 91 MERCEDES 530.34 96122988 FELCO TITLE TRUST 96 MERCEDES 524.71 96153530 MIRCHANDANEY HARESH 96 SAAB 508.14 96124720 LEASING NATIONBANK DEALER 97 CHRYSLER 507.45 96145005 AMERICAN HONDA FINANCE CORP 95 ACURA 501.60 96119269 CENTURA BANK 93 LEXUS 500.36 96151208 FIRST UNION NATIONAL BANK OF NC 97 JEEP 496.73 96121698 BRATTS JENO MCCOY 95 LEXUS 493.49 9697377 VT INC AS TSTEE WORLD OMNI LT 94 TOYOTA 492.02 96118492 VAILLANCOURT GASTON JEAN MICH 97 FORD 489.93 96146071 DL PETERSON TRUST 97 FORD 489.19 96150674 BRYAN DAVID ANDREW 95 VOLVO 487.21 96147205 HORTON KENNETH JOHNSON JR 97 CHEVROLET 486.13 96123084 FORD MOTOR CREDIT CO 96 LINCOLN 485.85 96150753 CASE MARTIN WENDELL 95 LINCOLN 483.28 9693688 GOLD KEY LEASE INC 95 JEEP 481.74 96121192 ANDREWS BARBARA SHEPPARD 97 FORD 481.53 96126016 PHAN THUAN NGOC 97 HONDA 479.56 96152245 MORRIS JOHN BORCH III 96 GMC 475.67 96123046 FLEETWOOD MICHAEL DEAN 94 CHEVROLET 472.45 96110842 MAYHUGH MARTIN EDWARD 96 CHRYSLER 472.24 96150118 WILKERSON ROOSEVELT JR 96 JEEP 471.76 96125666 NISSAN MOTOR ACCEPTANCE 97 NISSAN 471.46 96143634 RUSSELL WILLIAM STEPHEN 97 GMC 456.33 96146646 GALLAGHER PATRICK TIMOTHY 97 GMC 453.07 S i TAX COLLECTOR'S REPORT OF MINIMAL PROPERTY TAX BILLS Fiscal Year 1996-97 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 4,479. The total amount of taxes waived is$1 1,775.24. The total number of real estate and personal property notices less than five dollars ($5.00) is 1,100. The total amount of taxes waived is $1,080.70. 9 e—o m o o 0 a a n n D o m m o m m m 0 (D o CD CD m r y o _D i 7 m o v (D d CD v (D o 0 C CD m (D m 0' N 90 a a a a a m CD m 9: � ? Qos c ? 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I 0 x ] � � Z § \ \k a a 0 R 0 i 7 CL 2 > 0 $ CD 2 E E § ] k E i o / \ J & \ r- O r S « / / § � E a R m CD CD m CD CD m n m 0 < \ \ 0 o ƒ m (A C 0 k ƒ $ < - 0) m � «CD o m ƒ 7 0 z ƒ 0 0 w co x r 2 § -n $ • m A § -q 2 w , > (A a < m e ® 7 ® © 2 z k $ k � k K k 00 / k 41 m CL 8 -4 � 0 $ c q § - ° m / 0 r ° z CA% $ K k o 8 G $E -n a c k v kfCD w o » co CD k M ■ F0 -4 > (0 N) bo a \ m w w ■ o CO) / « * D ' ■ 0 w > , (D a)a) m « m w E 0 r 9 > § m 0 CD m 0) CA c # o Cil @ , 2 7a CL t 12 i 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 1996 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 4th day of August, 1997. William Crowther Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners