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Home My WebLink AboutRES-2016-055 Resolution approving the Tax Collector's Annual Settlement for the Current Year 2015 and Prior Years RES-2016-055 I_ RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 2015 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 2015 Tax Accounts 2. Settlement of Prior Years (2006-2014) Tax Accounts 3. Tax Collector's Report of 2015 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 6th day of September, 2016. Earl McKee Chair, Board of County Commissioners Attest: alK Clerk to the Board of County Commissioners Settlement for 2015 Tax Accounts Orange County,Fire and Special Districts 4 Towns of Carrboro,Chapel Hill,and Hillsborough for Fiscal Year 2015-2016 Orange Fire&Special Town of Town of Town of Grand County Districts Carrboro Chapel Hill Hillsborough Total CHARGES Adjusted Levy-Real 131,669,316.40 25,500,798.19 11,324,684.50 33,748,714.45 4,708,230.11 206,951,743.65 Adjusted Levy-Personal 6,012,885.45 263,485.94 1,429,935.92 512,748.34 8,219,055.65 Adjusted Levy-Motor Vehicles 1,615.25 - 141.98 1,757.23 Adjusted Levy—Personal&Motor Vehicles 895,180.99 895,180.99 Adjusted Levy-Vehicle Fees - 90.00 - 90.00 Interest&Penalties 288,918.90 50,251.36 17,300.08 66,244.31 11,666.07 434,380.72 Total 137,972,736.00 26,446,230.54 11,605,470.52 35,245,126.66 5,232,644.52 216,502,208.24 CREDITS Real Uncollected 1,080,579.55 169,862.78 88,304.67 130,090.93 61,283.53 1,530,121.46 Personal Uncollected 54,119.73 2,802.36 13,408.95 1,026.74 71,357.78 Motor Vehicles Uncollected 14.65 - - - 14.65 Personal&Motor Vehicles Uncollected 9,210.49 9,210.49 Motor Vehicle Fees Uncollected _ Cash Deposited 136,838,022.07 26,267,157.27 11,514,363.49 35,101,626.78 5,170,334.25 214,891,503.86 Total 137,972,736.00 26,446,230.54 11,605,470.52 35,245,126.66 5,232,644.52 216,502,208.24 COLLECTION CREDIT Cash Deposited 136,838,022.07 26,267,157.27 11,514,363.49 35,101,626.78 5,170,334.25 214,891,503.86 Prop Tax Appeals Pending Credit Total Collection Credit 136,838,022.07 26,267,157.27 11,514,363.49 35,101,626.78 5,170,334.25 214,891,503.86 COLLECTION PERCENTAGE Real 99.18% 99.33% 99.22% 99.61% 98.70% Personal 99.10% 98.94% 99.06% 99.80% Motor Vehicles 99.09% 100.00% Personal&Motor Vehicles 98.97% Motor Vehicle Fees 100.00% Total 99.18% 99.32% 99.21% 99.59% 98.81% I qJ*,;pon Percentage Reported In the CAFR and to the LGC 99.20%11 Combined County,Fire&Speciai District Overall Collection 99.26% 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 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 P and subscribed before me this the aP day of August,2016. ' T.Dwane Brinson,Tax Collector Notary Public M commission expires . ��p Y P �_ / iA. Pubic MY aC°unt)' Comm ! SETTLEMENT OF UNPAID TAXES FOR THE YEARS 2006-2014 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 3,396,049.34 1,198,902.99 2,197,146.35 Downtown Revitalization 6,754.01 4,273.03 2,480.98 Cedar Grove Fire 12,969.73 6,238.15 6,731.58 Chapel Hill Fire 121.76 51.24 70.52 Damascus Fire 1,301.69 900.92 400.77 Efland Fire 22,815.97 8,069.53 14,746.44 Eno Fire 12,554.32 4,175.54 8,378.78 Little River Fire 4,992.28 1,944.74 3,047.54 New Hope Fire 8,238.12 3,952.83 4,285.29 Orange Fire 38,296.55 15,740.40 22,556.15 Orange Grove Fire 10,052.80 4,531.00 5,521.80 South Orange Fire 16,428.98 7,328.01 9,100.97 South Triangle Fire 3,396.35 1,801.82 1,594.53 White Cross Fire 19,508.31 7,043.70 12,464.61 CH Carrboro School District 311,638.75 114,944.79 196,693.96 Total County, Fire, and Special Districts 3,865,118.96 1,379,898.69 2,485,220.27 211,231.10 Town of Carrboro Real 175,174.79 67,756.32 107,418.47 Motor Vehicle and Other Personal Property 164,671.67 5,628.25 159,043.42 Total 339,846.46 73,384.57 266,461.89 14,325.65 Town of Chapel Hill Real 238,573.34 130,634.10 107,939.24 Motor Vehicle and Other Personal Property 283,952.95 21,425.49 262,527.46 Total 522,526.29 152,059.59 370,466.70 22,633.86 Town of Hillsborough Real 169,323.90 70,442.26 98,881.64 Motor Vehicle and Other Personal Property 55,950.38 4,153.19 51,797.19 Total 225,274.28 74,595.45 150,678.83 13,481.14 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 2006 through 2014,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 a day of August,2016 T.Dwane Brinson, Tax Collector �t Notary Public My commission expires " C �.. Soherri A. ray County Mv Commission Cerolinet I 2015-2016 Miscellaneous Collections 6 i 2015-2016 COLLECTIONS OF NON-TAX REVENUE EMS Ambulance Fees not inclusive of Medicaid Reimbursement 1,923,261.99 2015-2016 COLLECTION OF RENTAL VEHICLE GROSS RECEIPT 'Medicaid Reimbursement for EMS $ 918,435.00 TAX FOR MUNICIPALITIES Schedule B Licenses $ 645.00 Chapel Hill $ 52,332.39 Beer&Wine Licenses $ 12,077.00 Hillsborough $ 8,091.50 Rental Vehicle Gross Receipts Tax $ 69,997.00 Carrboro $ - I Emergency Mgmt Collections TOTAL $ 60,423.89 (all other charges but ambulance) $ 52,197.95 Solid Waste Programs Fee Collection $ 6,347,303.93 Waste Center Fee Collection $ 93,403.48 2015-2016 COLLECTION OF STORMWATER FEES FOR MUNICIPALITIES I 3R Fee Collection $ 56,879.54 Chapel Hill $ 1,969,912.78 Occupancy Tax Collections $ 1,491,793.29 TOTAL $ 10,965,994.18 TOTAL $ 1,969,912.78 I 'NOTE.This total includes the 2014-2015 amount of$423,489 which was received 7/12/15,and the 2015-2016 amount of$494,946 which was received 4129116. 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 2015-2016 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 78.88 70.70 8.18 89.63% 5,259.77 642.22 4,617.55 12.21% i City of Durham,Motor Vehicle Taxes - - - 0.00% 212.26 - 212.26 0.00% City of Durham,Motor Vehicle Tag Fees 0.00% 60.00 60.00 0.00% i I ®` 7 4 as ORANGE COUNTY TAX ADMINISTRATION 228 S CHURTON STREET,SUITE 200, PO BOX 8181 111LLSBOROUGH,NORTH CAROLINA 27278 Telephone(919)245-2100 Fax(919)644-3091 T. Dwane Brinson, Director State of North Carolina County of Orange Tax Collector's Report of FY 2015-2016 Accounts Receivable—Real/Personal Property Timothy Dwane Brinson,Tax Collector for Orange County,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 tiled with the Clerk to the Board of County Commissioners and is available for inspection. The principal amount of 2015 real and personal property as of July 1, 2016 is $1,610,704.38. Timothy Dwane Brinson Orange County Tax Collector Sworn to and subscribed before me this the-2a day of August, 2016. sarr®aar��rlyyea rav Notary Public ONortEiC NIX Commission My Commission expires///>y ; c�2elG 8 TAX COLLECTOR'S REPORT j OF MINIMAL PROPERTY TAX BILLS Fiscal Year 2015-2016 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. There were no motor vehicle notices that were less than five dollars ($5.00). The total number of real estate and personal property notices less than five dollars ($5.00) is 2086. The total amount of taxes waived is $4,437.43. 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 2007 through 2016 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 2007 through 2016 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, Town of Mebane, 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 6th day of September, 2016 Earl McKee Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners Settlement for 2015 Tax Accounts Orange County,Fire and Special Districts 4 Towns of Carrboro,Chapel Hill,and Hillsborough for Fiscal Year 2015-2016 Orange Fire&Special Town of Town of Town of Grand County Districts Carrboro Chapel Hill Hillsborough Total CHARGES Adjusted Levy-Real 131,669,316.40 25,500,798.19 11,324,684.50 33,748,714.45 4,708,230.11 206,951,743.65 Adjusted Levy-Personal 6,012,885.45 263,485.94 1,429,935.92 512,748.34 8,219,055.65 Adjusted Levy-Motor Vehicles 1,615.25 - 141.98 - 1,757.23 Adjusted Levy--Personal&Motor Vehicles 895,180.99 895,180.99 Adjusted Levy-Vehicle Fees - 90.00 - 90.00 Interest&Penalties 288,918.90 50,251.36 17,300.08 66,244.31 11,666.07 434,380.72 Total 137,972,736.00 26,446,230.54 11,605,470.52 35,245,126.66 5,232,644.52 216,502,208.24 CREDITS Real Uncollected 1,080,579.55 169,862.78 88,304.67 130,090.93 61,283.53 1,530,121.46 Personal Uncollected 54,119.73 2,802.36 13,408.95 1,026.74 71,357.78 Motor Vehicles Uncollected 14.65 - - - 14.65 Personal&Motor Vehicles Uncollected 9,210.49 9,210.49 Motor Vehicle Fees Uncollected - _ Cash Deposited 136,838,022.07 26,267,157.27 11,514,363.49 35,101,626.78 5,170,334.25 214,891,503.86 Total 137,972,736.00 26,446,230.54 11,605,470.52 35,245,126.66 5,232,644.52 216,502,208.24 COLLECTION CREDIT Cash Deposited 136,838,022.07 26,267,157.27 11,514,363.49 35,101,626.78 5,170,334.25 214,891,503.86 Prop Tax Appeals Pending Credit Total Collection Credit 136,838,022.07 26,267,157.27 11,514,363.49 35,101,626.78 5,170,334.25 214,891,503.86 COLLECTION PERCENTAGE Real 99.18% 99.33% 99.22% 99.61% 98.70% Personal 99.10% 98.94% 99.06% 99.80% Motor Vehicles 99.09% 100.00% Personal&Motor Vehicles 98.97% Motor Vehicle Fees 100.00% Total 99.18% 99.32% 99.21% 99.59% 98.81% .9po glon Percentage Reported In the CAFR and to the LGC 99.20%J1 Combined County,Fire&Special Distdct Overall Collection 99.26% 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 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 o and subscribed before me this the day of August,2016. v'' i T.Dwane Brinson,Tax Collector Notary Public My commission expires Aw. 414 mac'�iCrrr %. g C sdmdMIX Commission 1