HomeMy WebLinkAboutAgenda - 08-05-1996 - VIII-D ' 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 5, 1996
Agenda Abstract
Item# ym--D
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 1995 Unpaid Real Property Taxes
Report of 1995 Unpaid Personal Property Taxes PHONE NUMBERS:
Report of 1995 Unpaid Motor Vehicle Taxes Chapel Hill 967-9251
Settlement of 1995 Taxes Hillsborough 732-8181
Settlement of 1985-1994 Taxes Mebane 277-2031
Report of Tax Bills Less Than$5.00 Durham 688-7331
PURPOSE:
To receive the tax collector's annual settlement on current and delinquent taxes and approve the
accounting thereof.
BACKGROUND:
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
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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 Board accept the Tax Collector's settle-
ment as reported and enter upon the minutes.
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3
ANNUAL SETTLEMENT OF THE TAX COLLECTOR
FISCAL YEAR 1995-1996
out? o!
17 52
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
S
4
RESOLUTION APPROVING THE
TAX COLLECTOR'S ANNUAL SETTLEMENT
FOR THE CURRENT YEAR 1995
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 1995 Unpaid Taxes on Real Property
(2) Tax Collector's Report of 1995 Unpaid Taxes on Personal Property (Insolvent List)
(3) Tax Collector's Report of 1995 Unpaid Taxes on Motor Vehicle Taxes
(4) Settlement of 1995 Tax Accounts
(5) Settlement of Prior Years (1985-1994) Tax Accounts
(6) Report of Tax Bills Less Than $5.00
ADOPTED this the 5th day of August, 1996.
Moses Carey, Jr.
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
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TAX COLLECTOR'S REPORT OF
1995 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. The
principal amount of taxes due as of July 1, 1996 is $38,565.46. The complete list is filed
with the Clerk to the Board on a 3.5" diskette. The file name is 1=195pp.doc".
BILL# TAXPAYER NAME AMOUNT ACTION TAKEN
9552022 2ND CITY GRILL $1,529.22
9552036 A&J BEAUTY SALON $14.26
95300450 ADCOCK ELISHA CARROLL $48.39
9552083 ADVANCED MEDIA SERVICES INC $161.98
95300370 ALEXANDER JANET GALE $50.95 BLOCKED
95300446 ALLISON JOE HENRY $16.93
95300193 ALSTON LENNY JOE $55.62 BLOCKED
9552160 AMERICAN DRY CLEANERS $54.21
9576618 ASHLEY DWAYNE $140.97
9569955 ASSOCIATED REALTY INVESTORS $302.08
9569956 ASSOCIATES LEASING $17.17
9552259 ATWATER INC $34.51
95265044 ATWATER MARTHA B $25.12
95300012 AUTRY GEORGE BAILEY $61.87 BLOCKED
95265001 AVERY REBECCA $192.49
9569958 B & M SEALCOATING INC $84.22
9576620 BAGGETT JOHN III $165.82
9576622 BAKER GARY $174.01
95265053 BALDWIN ANGELA DENISE $39.34 W ER
9514843 BARBEE KENNETH J $23.26
95300015 BAUCOM MARTIN ALEXANDER $176.54 BLOCKED
9576624 BEAM ANTHONY $14.33
9576625 BEASLEY NELSON W $71.31
95300099 BECK BETTY ANN THIGPEN $148.38 BLOCKED
9515403 BELL CEYNA W $152.16 W-ER
9515431 BELL JOSEPH $70.12 W-ER
9576626 BELL RICHARD J $59.06
9576627 BENNETT KIMBERLY $98.19 W-ER
9576628 BLACKWOOD HAZEL $171.33
9576630 BOLDEN ERVIN $124.91
95300017 BONDURANT JR JOEY MORRIS $213.80 BLOCKED
95265041 BOONE KENNETH L $11.12
J
7
TAX COLLECTOR'S REPORT OF
1995 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. The principal amount of taxes due as of
July 1, 1996 is $524,899.98. The complete list is filed with the Clerk to the Board on a
3.5" diskette. The file name is "txcl95mv.doc".
BILL# TAXPAYER NAME AMOUNT
95111500 AEGIS $86.44
9576852 ABDOU MICHAEL FRANCIS $183.00
95106752 ABDULLAH SADIE F $40.24
95125477 ACREY DONALD RAY $43.29
9557527 ADAME ALFREDO AGUILA $8.30
95115864 ADAMO JAMES THEODORE $22.40
9557529 ADAMS DAVID JAMES $14.96
95111515 ADAMS JOHN E $99.65
95115867 ADAMS KATHY JEAN $0.00
95115868 ADAMS LARRY ANTHONY $129.81
9584670 ADAMS LISA LAMONT $275.36
9584672 ADAMS PAULA M $75.55
9576873 ADAMS RICHARD THOMAS $27.60
95111520 ADCOCK BENJAMIN CCRAIG $114.88
95125479 ADCOCK ELISHA CARROLL $50.88
95121066 ADCOCK JR WILLIAM LEE $38.21
9591639 ADCOCK STEPHENIE DENISE $243.84
95106762 ADDISON LOUISE PURCELL $82.49
95300494 ADDISON MICHAEL JOHN $87.60
952111 ADDRISI KIMBERLY $241.75
95121069 ADU SAMUEL $152.60
9576890 ADVENTURE AFTERSCHOOL $242.71
9557536 AGNEW NANCY CROSBY $59.04
9591644 AGUILAR TOMAS SALINAS $54.59
9584689 AHKVOI MARIO JOHN $18.90
95121074 AHMED ARFA BEN $55.43
9570253 AHMED HASSAN $687.01
9563860 AHMED HASSAN $96.17
95106768 AILSTOCKL DAVID P $14.24
95115874 AIRPORT ROAD BP $26.86
95125480 AKERS ROGER KEITH $21.20
9557544 AKIN JR JOHN STEPHEN $151.77
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10
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
1995 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 5th day of August, 1996.
Moses Carey, Jr.
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
a
i 11
TAX COLLECTOR'S REPORT
OF MINIMAL PROPERTY TAX BILLS
Fiscal Year 1995-96
North Carolina General Statute 105-321(f) is a newly enacted (June 1995) 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 notices less than five dollars ($5.00) is 3,923. The total amount of
taxes waived is $10,784.87.