HomeMy WebLinkAboutAgenda - 09-05-2017 - 8-e - Tax Collector’s Annual Settlement for Fiscal Year 2016-17 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 5, 2017
Action Agenda
Item No. 8-e
SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2016-17
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
Resolution T. Dwane Brinson, Director,
Reports (5) 919-245-2726
Order to Collect
Report of Delinquent Property Taxes
(provided only to Clerk on CD)
PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes,
approve by resolution the accounting thereof, and upon acceptance of the reports, issue the
Order to Collect for Fiscal Year 2017-2018.
BACKGROUND: The annual settlement provides in detail the collection for the County, all fire
and special districts, and the Towns of Carrboro, Chapel Hill, Hillsborough and Mebane during
Fiscal Year 2016-2017.
For fiscal year ended June 30, 2017, Orange County's overall current year tax collection
percentage was 99.16%. The overall collection percentage can be broken down further into
three property classifications: real property, personal property, and motor vehicles. Orange
County's fiscal year 2016-2017 current year tax collection percentage for real property was
99.17%, and personal property was 98.94%, including a minimal amount of motor vehicles taxes
that must bill billed by the County rather than by the State. As a side note, the State began the
collection of registered motor vehicle taxes in September 2013, and submits the taxes to the
County monthly.
The tax collector is required by North Carolina General Statute (NCGS) 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 governing body.
Furthermore, 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 four sections to the report: business personal property owners, public personal
property owners, individual personal property owners and real property owners. By acceptance
of the resolution the Board designates said list to be entered into the minutes. The tax claim is
not discharged or written off. These accounts are recharged to the collector as delinquent
accounts, and the collector has full authority to use levy and garnishment to affect their
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collection. Lists have been provided to the Clerk to the Board for the permanent record of all
outstanding tax by property classification.
Two settlement reports for tax are included.
• The first shows all taxes charged for collection for the 2016-2017 fiscal year. The Tax
Collector began the collection of Mebane City real and personal property taxes in 2016-
2017 fiscal year, and these collections are reflected on the settlement for the first time. All
uncollected taxes allowed as credits in a settlement are recharged to the tax collector.
Per NCGS 105-373(3)(b) the tax collector is credited with (paraphrased):
1. All sums representing taxes collected and deposited;
2. Releases approved by the governing body;
3. The principal amount of taxes constituting liens on real property;
4. Amount shown on the insolvent list;
5. Discounts as allowed by law;
6. Commissions (if any) lawfully payable to the tax collector as compensation;
7. Outstanding Property Tax Commission appeals.
• The second settlement report shows all prior years' taxes collected during the 2016-2017
fiscal year. NCGS 105-378 limits the tax collector's use of enforced collection remedies
to ten years from the due date of the tax. As such, for fiscal year 2016-2017 the tax
collector was charged with collecting remaining taxes from the years 2007-2015, in
addition to current year 2016 taxes.
Additional reports are included for review by the governing board:
• One of the reports provides details of all other miscellaneous revenue charged to the Tax
Collector for collection during fiscal year 2016-2017. Amounts for Hillsborough
Waterstone Assessment Collection and Efland Sewer Loan Collection have been added
to this report. The Tax Collector began collecting the payments for Efland Sewer Loans in
fiscal year 2016-2017. Collection of the Waterstone Assessment began in FY 2013-2014,
but has just been added to the report for the first time. Prior year collection amounts are
included in the report.
• An additional report is a minimal bill report that provides the number of bills and amount
of taxes waived in accordance with a resolution approved by the governing board on July
26, 1995. NCGS 105-321(f) states, in part, that the governing body of a taxing unit may
direct its tax assessor and tax not to collect minimal taxes where the total principal
amount does not exceed five dollars.
• Another report shows the accounts receivable information for 2016 taxes at the beginning
of the 2017 fiscal year.
• The final report, only provided to the Clerk to the Board on CD due to its length, is a copy
of the delinquent property tax accounts as of June 30, 2017.
FINANCIAL IMPACT: There is no financial impact associated with this item.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends that the Board:
• Receive the Tax Collector's annual settlement, approve and authorize the Chair to sign
the resolution accepting it as reported for entry into the minutes; and
• Approve, authorize the Chair to sign, and issue the Order to Collect to the Tax Collector
for Fiscal Year 2017-2018.
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RES-2017-053
RESOLUTION APPROVING THE
TAX COLLECTOR'S ANNUAL SETTLEMENT
FOR THE CURRENT YEAR 2016
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 2016 Tax Accounts
2. Settlement of Prior Years (2007-2015) Tax Accounts
3. Tax Collector's Report of 2016 Unpaid Taxes
4. Tax Collector's Report of Minimal Property Tax Bills
5. Report of Collections of Non-Tax Revenue and Miscellaneous Taxes
6. Tax Collectors Accounts Receivable
ADOPTED this the 5th day of September, 2017.
Mark Dorosin
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
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TAX COLLECTOR'S REPORT
OF MINIMAL PROPERTY TAX BILLS
Fiscal Year 2016-2017
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 mmount, up to five dollars /$5.00>. The Orange
County Board of Commissioners has adopted, by resolution effective July 26, 1895. 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
2137. The total amount of taxes waived is $1993.74.
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Timothy Dwane Brinson
Orange County Tax Administrator
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TAX OFFICE
T. Dwane Brinson, Tax Administrator | 228 S. Churton Street Ilillsborough,NC 27278 | 919.2452100
State of North Carolina
County of Orange
Tax Collector's Report of FY 2016-2017
Accounts Receivable—Real/Personal Property
Timothy Dwane Brinson,Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, Hillsborough,
and Mebane, and applicable Fire Districts being duly appointed, deposes and says:
A complete list of persons owning real and personal property whose tax remain unpaid and the principal
amount due has been filed with the Clerk to the Board of County Commissioners and is available for
inspection.
The principal amount mfZ016 real and personal property asof]u|y1, 2O17is$I,6GG,583.60.
Timothy Dwane Brinson
Orange County Tax Collector
Sworn to and subscribed before me this
the op. day of August, 2017.
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Notary Public
NOrAnhge County
Carolina
My Commission expires n/30 /C2019
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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
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, Mebane and
Hillsborough, and applicable Fire Districts
You are hereby authorized, empowered, and commanded to collect the taxes remaining unpaid
as set forth in the 2008 through 2017 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 2008
through 2017 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 Rural, 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 5th day of September, 2017
Mark Dorosin
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners