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Home My WebLink AboutRES-2015-042 Resolution Approving the Tax Collector's Annual Settlement for the Current Year 2014 and Prior Years RES-2015-042 RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 2014 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. Settlement of 2014 Tax Accounts 2. Settlement of Prior Years (2005-2013) Tax Accounts 3. Tax Collector's Report of 2014 Unpaid Taxes 4. Tax Collector's Report of Minimal Property Tax Bills 5. Report of Collections of Non-Tax Revenue and Miscellaneous Taxes ADOPTED this the 1 st day of September, 2015. 'rO� ® Earl McKee Chair, Board of County Commissioners Attest: `<� to �a�O Clerk to the Board of County Commissioners Settlement for 2014 Tax Accounts Orange County,Fire and Special Districts 4 Towns of Carrbora,Chapel Hill,and Hillsborough for Fiscal Year 2014-2015 Orange Fire&Special Town of Town of Town of Grand County Districts Carrbora Chapel Hill Hillsborough Total CHARGES Adjusted Levy-Real 130,330,949.73 25,118,210.61 11,225,102.97 33,528,099.24 4,570,394.56 204,772,757.11 Adjusted Levy-Personal 5,608,713.45 249,139.56 1,258,977.63 471,565.81 7,588,396.45 Adjusted Levy-Motor Vehicles 14755.09 1,330.90 2.598.15 376.99 19,061.13 Adjusted Levy--Personal&Motor Vehicles 812,630.67 812,630.67 Adjusted Levy-Vehicle Fees 840.00 1,499.46 90.00 2,429.46 Interest&Penalties 304,012.70 49,98422 21,544.16 69,969.01 19,900.47 465,410.56 Total 136,258,430.97 25,980,825.50 11,497,957.59 34,861,143.49 5,062,327.83 213,660,685.38 CREDITS Real Uncollected 1,187,876.83 179,126.64 79,144.07 138,827.34 66,310.66 1,651,285.54 Personal Uncollected 73,760.74 191.02 24,433.36 4,201.58 102,586.70 Motor Vehicles Uncollected 1,950.93 476.25 188.79 34.00 2,649.97 Personal&Motor Vehicles Uncollected 13,011.07 13,011.07 Motor Vehicle Fees Uncollected 150.00 197.31 20.00 367.31 Cash Deposited 134,994,842.47 25,788,687.79 11,417,996.25 34,697,496.69 4,991,761.59 211,890,784.79 Total 136,258,430.97 25,980,825.50 11,497,957.59 34,861,143.49 5,062,327.83 213,660,685.38 COLLECTION CREDIT Cash Deposited 134,994,842.47 25,788,687.79 11,417,996.25 34,697,496.69 4,991,761.59 211,890,784.79 Prop Tax Appeals Pending Credit - - - Total Collection Credit 134,994,842.47 25,788,687.79 11,417,996.25 34,697,496.69 4,991,761.59 211,890,784.79 COLLECTION PERCENTAGE Real 99.09% 99.29% 99.29% 99.59% 98.55% Personal 98.68% 99.92% 98.06% 99.11% Motor Vehicles 86.78% 64.22% 92.73% 90.98% Personal&Motor Vehicles 98.40% Motor Vehicle Fees 82.14% 86.84% 77.78% Total 99.07% 99.26% 99.30% 99.53% 98.60% Collection Percentage Reported In the CAFR and to the LGC 99 1 o% Combined County,Fire&Special District Overall Collection 99.17% Timothy Dwane Brinson,Tax Collector for Orange County,Towns of Carrboro,Chapel Hill,and Hillsborough,and applicable firefspecial districts,being duly appointed,respectfully reports that he has made a diligent effort within the time permitted by law to collect the taxes due from persons listed out of their personal property and by other means available to him for collection of such taxes. Sworn to and subscribed before me this the day of August,2015. T_Dwane Brinson,Tax Collector Notary Public My commission expires � y I M Lcwolmll ;1 SETTLEMENT OF UNPAID TAXES FOR THE YEARS 2005-2013 5 Orange County,Fire and Special Districts Towns of Carrboro,Chapel Hill,and Hillsborough Adjusted Levy Total Uncollected Balance Interest Collections (Accounts Receivable) Collected Orange County 3,624,328.17 1,420,322.21 2,204,005.96 Downtown Revitalization 3,780.35 1,423.52 2,356.83 Cedar Grove Fire 13,217.68 5,705.53 7,512.15 Chapel Hill Fire (291.08) (371.70) 80.62 Damascus Fire 298.61 151.92 146.69 Efland Fire 21,494.98 8,266.37 13.228.61 Eno Fire 14,095.00 6,929.63 7,165.37 Little River Fire 5,625.79 3,092.67 2,533.12 New Hope Fire 91319.09 4,518.39 4,800.70 Orange Fire 34,851.60 12,917.60 21,934.00 Orange Grove Fire 10,888.07 6,620.77 4,267.30 South Orange Fire 17,059.49 7,783.08 9,276.41 South Triangle Fire 4,278.19 2,494.72 1,783.47 White Cross Fire 17,413.41 7,386.00 10,027.41 CH Carrboro School District 326,918.84 137,844.08 189,074.76 Total County, Fire, and Special Districts 4,103,278.19 1,625,084.79 2,478,193.40 217,386.59 Town of Carrboro Real 164,194.22 65,437.00 98,757.22 Motor Vehicle and Other Personal Property 266,452.12 38,604.80 180,949.72 Total 430,646.34 104,041.80 279,706.94 14,834.54 Town of Chapel Hill Real 242,761.22 137,453.46 105,307.76 Motor Vehicle and Other Personal Property 344,997.00 68,059.18 276,937.82 Total 587,758.22 205,512.64 382,245.58 22,546.02 Town of Hillsborough Real 154,237.80 50,880.32 103,357.48 Motor Vehicle and Other Personal Property 77,465.94 20,531.66 56,934.28 Total 231,703.74 71,411.98 160,291.76 9,606.50 Timothy Dwane Brinson,Tax Collector for Orange County,Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable fire/special districts, being duly appointed, respectfully reports, in accordance with G.S. 105-373(b),the amount of taxes remaining unpaid for years 2005 through 2013,that he has made a diligent effort within the time permitted by law to collect such taxes out of the personal property of such taxpayers, or by other means available to him for collection of such taxes. Sworn and subscribed before me on this the day of August, 2015 T. Dwane Brinson_Tax Collector Notary Public My commission expires , Notary Public ty I 2014-2015 Miscellaneous Collections 6 2014-2015 COLLECTIONS OF NON-TAX REVENUE EMS Ambulance Fees not inclusive of Medicaid Reimbursement $ 2,446,719.97 2014-2015 COLLECTION OF RENTAL VEHICLE GROSS RECEIPT *Medicaid Reimbursement for EMS $ 394,834.00 TAX FOR MUNICIPALITIES Schedule B Licenses $ 295.00 Chapel Hill $ 50,745.09 Beer&Wine Licenses $ 14,091.50 Hillsborough $ 8,547.63 Rental Vehicle Gross Receipts Tax $ 64,761.61 Carrboro $ - Emergency Mgmt Collections TOTAL $ 59,292.72 (all other charges but ambulance) $ 48,827.75 3R Fee Collection $ 2,692,958.73 Waste Center Fee Collection $ 1,231,718.27 Occupancy Tax Collections $ 1,350,345.02 TOTAL $ 8,244,551.85 *NOTE.This amount is for 2013-2014 received 7114114.The 2014-2015 amount is $423,489.50 and was received 7/12/15,which is outside of this fiscal year. COLLECTIONS OF MISCELLANEOUS AD VALOREM TAXES&MOTOR VEHICLE TAG FEES Note: Registered Motor Vehicle taxes are now collected at the State level. Collection information for both Durham and Mebane will eventually dwindle to zero. Fiscal Year 2014-2015 All Prior Years Adjusted Total Amount Collection Adjusted Total Amount Collection Levy Collected Uncollected Percentage Levy Collected Uncollected Percentage Town of Mebane, Motor Vehicle Taxes 135.74 97.58 38.16 71.89% 8,976.27 3,754.66 5,221.61 41.83% City of Durham, Motor Vehicle Taxes - - - 0.00% 286.72 74.46 212.26 25.97% City of Durham, Motor Vehicle Tag Fees 0.00% 75.00 15.00 60.00 20.00% 7 ORANGE COUNTY TAX ADMINISTRATION 228 S CHURTON STREET, SUITE 200, PO BOX 8181 HILLSBOROUGH,NORTH CAROLINA 27278 Telephone(919)245-2100 Fax (919)644-3091 T. Dwane Brinson, Director State ot'North Carolina County of Orange Tax Collector's Report of FY 2014-2015 Accounts Receivable—Real/Personal Property Timothy Dwane Brinson, Tax Collector for Orange COL111ty, Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable Fire Districts being duly appointed, deposes and says: A complete list of persons owning real and personal property whose tax remain unpaid and the principal amount due has been filed with the Clerk to the Board of County Commissioners and is available for inspection. The principal amount of 2014 real and personal property as Of July 1, 2015 is $1,769,900.59. -7 Timothy Dwane Brinson Orange County Tax Collector Sworn to and subscribed before me this the day of August, 2015. Scherd A.McCmy ra a E: Notary Public cou OJNWC= M Ccx� &Otary Public A a My Commission expires L, 8 TAX COLLECTOR'S REPORT OF MINIMAL PROPERTY TAX BILLS Fiscal Year 2014-2015 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 25. The total amount of taxes waived is $18.94. The total number of real estate and personal property notices less than five dollars ($5.00) is 2107. The total amount of taxes waived is $2,201.69. Timothy Dwane Brinson Orange County Tax Administrator 9 ORDER OF THE BOARD OF COUNTY COMMISSIONERS IN ACCORDANCE WITH G.S. 105-321 State of North Carolina County of Orange ORDER OF THE BOARD OF COUNTY COMMISSIONERS IN ACCORDANCE WITH G.S. 105—373 and 105— 321 To: Timothy Dwane Brinson Tax Collector of Orange County, Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable Fire Districts You are hereby authorized, empowered, and commanded to collect the taxes remaining unpaid as set forth in the 2006 through 2015 tax records filed in the office of the Tax Collector, and in the tax receipts herewith delivered to you in the amounts and from the taxpayers likewise therein set forth. You are further authorized, empowered, and commanded to collect the 2006 through 2015 taxes charged and assessed as provided by law for adjustments, changes, and additions to the tax records and tax receipts delivered to you which are made in accordance with law. Such taxes are hereby declared to be a first lien on all real property of the respective taxpayers in Orange County, Town of Carrboro, Town of Chapel Hill, Town of Hillsborough, Fire Districts of Orange, Efland, South Orange, New Hope, Eno, Orange Grove, Greater Chapel Hill, Little River, Cedar Grove, Southern Triangle, Damascus, and White Cross, and this order shall be a full and sufficient authority to direct, require and enable you to levy on and sell any real and personal property, and attach wages and/or other funds, of such taxpayers, for and on account thereof, in accordance with law. You are further authorized to call upon the Sheriff to levy upon and sell personal property under execution for the payment of taxes. Within available funds in the budget ordinance and personnel positions established, the Tax Collector may hire employees, and they shall have the authority to perform those functions authorized by the Machinery Act of Chapter 105 of North Carolina General Statutes and other applicable laws for current and previous years' taxes. County personnel presently in the Tax Collector's office will continue to serve in their respective collection positions. Witness my hand and official seal, this 1st day of September, 2015 Earl McKee Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners