HomeMy WebLinkAboutAgenda - 08-21-2007-3dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 21, 2007
Action Agenda
Item No. ,~~
SUBJECT: Tax Collector's Annual Settlement
DEPARTMENT: Revenue PUB<_IC HEARING: (Y/N) No
ATTACHMENT(S):
Resolution
Reports (3)
Orders to Collect
Insolvent Reports (3) (provided to Clerk)
INFORMATION CONTACT:
Jo Roberson, 245-2727, option 5
PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes and
approve the accounting thereof. Upon acceptance of the reports, the Board will issue the
Orders to Collect for fiscal year 2007-2008.
BACKGROUND: The reports in the annual settlement provide in detail information on
collections for the County, all fire and special districts, and the Towns of Carrboro, Chapel Hill,
and Hillsborough during the fiscal year 2006-2007.
The overall tax collection percentage is 99.03%. The overall collection percentage has three
components: real property, personal property, and motor vehicles and is reflective of all
jurisdictions charged to the collector. The largest and most important component is real
property. The collection staff has concentrated on increasing real property tax collections and
continues to consistently collect over 99% on the real property levy for the last ten consecutive
years.
The tax collector is required by statute 105-373 to give an annual settlement to the governing
body. It is the intent of the Machinery Act to create a direct relationship of responsibility and
accountability between the tax collector and the governing body. The governing body charges
the tax collector and no one else with the personal responsibility for collecting taxes. The
annual statement of the tax collector is based upon this responsibility.
NCGS 105-373 requires the tax collector to furnish a sworn report to the governing body
showing a list of property owners whose taxes remain unpaid for the preceding fiscal year.
There are three reports: one for real property owners, one for personal property owners, and
one for motor vehicle owners. Upon receiving these lists, the governing body enters into the
minutes the names of those persons who owe personal property and motor vehicle 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
2
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 for 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. An electronic CD has been provided to the Clerk to the Board for the permanent
record of all outstanding tax by category.
There are two settlement reports for tax. The first settlement report shows all taxes charged for
collection for 2006-2007 fiscal year. The tax collector is credited with all sums representing
taxes collected and deposited, the principle amount of unpaid taxes on real property, and the
principal amount of unpaid taxes on personal property determined to be insolvent. All
uncollected taxes allowed as credits in a settlement are recharged to the tax collector. The
second settlement report shows all prior years' taxes collected, during the 2006-2007 fiscal
year. There is also a third report is for all other miscellaneous revenue charged to the Tax
Collector for collection during fiscal year 2006-2007.
FINANCIAL IMPACT: None
RECOMMENDATION(S): The Tax Collector submits for the Board of County Commissioners
approval and acceptance as reported for entry into the minutes.
3
ORANGE COUNTY BOARD OF COMMISSIONERS
RESOLUTION APPROVING THE
TAX COLLECTOR'S ANNUAL SETTLEMENT
FOR THE CURRENT YEAR 2006
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 2006 Unpaid Taxes on Real Property
(2) Tax Collector's Report of 2006 Unpaid Taxes on Personal Property (Insolvent List)
(3) Tax Collector's Report of 2006 Unpaid Taxes on Motor Vehicles
(4) Tax Collector's Report of Minimal Property Tax Bills
(5) Report of Collections of Non-Tax Revenue and Miscellaneous Taxes
(6) Settlement of 2006 Tax Accounts
(7) Settlement of Prior Years (1997-2005) Tax Accounts
ADOPTED this the 21St day of August, 2007.
Moses Carey, Jr.
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
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ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105-321
State of North Carolina
County of Orange
To Jo Roberson, Tax Collector of Orange County:
You are hereby authorized, empowered, and commanded to collect
the 2007 taxes set forth in the tax records filed in the office of the
Orange County Tax Assessor, and in the tax receipts herewith delivered
to you, in the amounts and from the taxpayers likewise set forth. Such
taxes are hereby declared to be a first lien upon all real property of the
respective taxpayers in the County of Orange.
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 21St day of August, 2007.
Moses Carey, Jr.
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners