HomeMy WebLinkAboutRES-1995-033 Resolution Directing the Tax Collector to Treat as Fully Paid Property Tax Bills That Do Not Exceed $5.00mf 1
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]RANGE COUNTY BOARD OF COMMISSIONERS
A RESOLUTION DIRECTING THE TAX COLLECTOR TO TREAT AS FULLY PAID
PROPERTY TAX BILLS THAT DO NOT EXCEED $5.00
WHEREAS, Senate Bill 167 was ratified by the North Carolina General
Assembly on April 6, 1995; and
WHEREAS. Senate Bill 167 allows boards of county commissioners to waive
billing and collection of certain property taxes not g reater than
$5.00 when the cost of billing and collecting those taxes exceeds the
amount of taxes that would otherwise be due; and
WHEREAS, staff analysis indicates that the average cost of billin g
and
collecting each tax bill prepared is dust over $7.00; and
WHEREAS, the Orange County Board of Commissioners adopted as a
legislative goal for 1995 the authority to waive billin g and collection
of taxes on property valued at $300 or less; and
WHEREAS, Senate Bill 167 accomplishes a similar purpose as that sought ht by the Orange County Board o f Commissioners;
NOW, THEREFORE, BE IT RESOLVED THAT the Orange County Board of
Commissioners does hereby direct the Orange County Tax Collector to
treat as fully paid those tax bills that do not exceed $5.00, and to
make all reports required under Senate Bill 167; and
FURTHER, BE IT RESOLVED that this resolution shall become effective 30
days after adoptiont pursuant to the provisions of Senate Bill 167.
This, the 26th day of June. 1995.