HomeMy WebLinkAboutAgenda - 06-28-1994 - VIII-B 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
�.8
ACTION AGENDA ITEM ABSTRACT Item No
Meeting Date: June 28, 1994
SUBJECT: Relief from Collecting Delinquent Taxes from Insolvent
Persons
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DEPARTMENT Revenue PUBLIC HEARING YES NO X
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ATTACHMENT(S) INFORMATION CONTACT
Insolvent List (Under separate cover) John Horner, ext 2725
TELEPHONE NUMBER
Hillsborough 732-8181
Chapel Hill 968-4501
Mebane 227-2031
Durham 688-7331
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PURPOSE: To relieve the Tax Collector of the levy of certain
delinquent tax accounts from 1989 and earlier.
BACKGROUND: Each year, the Tax Collector prepares a settlement
statement for the Board of Commissioners concerning property taxes
levied, collected, and outstanding. The North Carolina Machinery Act
provides that the Board of Commissioners shall enter into its minutes
the names of persons owing taxes (but who listed no real property) whom
it finds to be insolvent. This becomes the "insolvent list" which is
credited to the Tax Collector in his settlement statement.
The Machinery Act also provides that the Board of Commissioners, in its
discretion, may relieve the Tax Collector of the charge of taxes owed
by persons on the insolvent list that are five or more years past due,
when it appears to the governing body that such taxes are
uncollectible. In the Tax Collector's professional judgement, the
accounts included on the attached list are considered uncollectible.
RECOMMENDATION: The Manager recommends that the Board relieve
the Tax Collector of the levy for the 1989 and earlier taxes on
the uncollectible accounts included on the insolvent list.