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Home My WebLink AboutRES-2018-056 Resolution approving the Tax Collectors annual settlement for the current year 2017 and prior years R68'2018'056 RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 2017 AND PRIOR YEARS BE IT RESOLVED by the Board of Commissioners of Orange County that the following documents attached hereto are received and opproved, consisting of the following- 1. Settlement of 2017 Tax Accounts 2. Settlement of Prior Years (2008-2018) Tax Accounts 3. Tax CoUeotor`o Report of 2017 Unpaid Taxes 4. Tax CoUeotor's Report of Minimal Property Tax Bills 5. Report of Collections of Non-Tax Revenue and Miscellaneous Taxes 8. Tax Collectors Accounts Receivable ADOPTED this the 4th day ofSeptember, 2018. Mark Dorosin Chair, Board of County Commissioners Settlement for 2017 Tax Accounts Orange County,Fire and Special Districts 4 Towns of Carrboro,Chapel Hill,and Hillsborough for Fiscal Year 2017-2018 Orange Fire&Special Town of Town of Town of Town of Grand County Districts Carrboro Chapel Hilt Hillsborough Mebane Total CHARGES Adjusted Levy-Real 137,122,485.83 27,100,394.61 12,601,210.78 35,415,132.85 5,495,613.63 1,165,295.98 218,900,133.68 Adjusted Levy-Personal 6,354,464.12 298,707.77 1,282,209.59 597,358.59 395,809.25 8,928,549.32 Adjusted Levy-Motor Vehicles 1,383.23 - 271.93 - 137.20 1,792.36 Adjusted Levy--Personal&Motor Vehicles 893,876.85 893,876.85 Adjusted Levy-Vehicle Fees 60.00 - 60.00 Adjusted Levy-VTS Registered Motor Vehicles 10,057,978.91 1,795,284.67 1,468,567.49 2,640,190.97 589,014.31 102,571.00 16,653,607.35 Interest&Penalties 287,609.63 46,767.96 15,594.24 49,028.76 13,898.25 725.27 413,624.11 Total 153,823,921.72 29,836,324.09 14,384,080.28 39,386,894.10 6,695,884.78 1,664,538.70 245,791,643.67 CREDITS Real Uncollected 1,196,535.88 196,201.06 95,201.34 130,261.27 56,537.74 3,765.18 1,678,502.47 Personal Uncollected 38,739.47 1,904.02 7,156.38 434.90 90.86 48,325.63 Motor Vehicles Uncollected 6.78 - 4.11 - - 10.89 Personal&Motor Vehicles Uncollected 6,548.57 6,548.57 Motor Vehicle Fees Uncollected - 30.00 - 30.00 VTS Registered Motor Vehicles Uncollected 16,317.15 3,075.63 4,105.86 3,023.57 1,255.64 187.76 27,965.61 VTS Registered Motor Vehicles Cash Deposited 10,041,661.76 1,792,209.04 1,464,461.63 2,637,167.40 587,758.67 102,383.24 16,625,641.74 Cash Deposited 142,530,660.68 27,838,289.79 12,818,407.43 36,609,251.37 6,049,897.83 1,558,111,66 227,404,618.76 Total 153,823,921.72 29,836,324.09 14,384,080.28 39,386,894.10 6,695,884.78 1,664,538.70 245,791,643.67 COLLECTION CREDIT Cash Deposited 152,572,322.44 29,630,498.83 14,282,869.06 39,246,418.77 6,637,656.50 1,660,494.90 244,030,260.50 Prop Tax Appeals Pending Credit 11,261.00 8,334.51 19,595.51 Total Collection Credit 152,583,583.44 29,630,498.83 14,282,869.06 39,246,418.77 6,645,991.01 1,660,494.90 244,049,856.01 COLLECTION PERCENTAGE Real 99.14% 99.28% 99.24% 99.63% 99.12% 99.68% Personal 99.39% 99.36% 99.44% 99.93% 99.98% Motor Vehicles 99.51% Personal&Motor Vehicles 99.39% 99.27% Motor Vehicle Fees VTS Registered Motor Vehicles 99.84% 99.83% 99.72% 99.89% 99.79% 99.82% Total 99.19% 99.31% 99.30% 99.64% 99.25% 99.76% C.c. on Percents Reported In the CAFR and to the LGC 99.200A Combined County,Fire&Special District Overall Collection 99.29% Timothy Dwane Brinson,Tax Collector for Orange County,Towns of Carrboro,Chapel Hill,Hillsborough and Mebane,and applicable fire/special districts,being duly appointed,respectfully reports that he has made a diligent effort within lthe 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. Sworp to and subscribed before me this the t day of August,2018. T.Dwane Brinson,Tax Collector C��"^✓v•/ Notary P ission expires Scheni Piiiti lc�Notary cow Nortfi Carolina , IMY Commission I lo SETTLEMENT OF UNPAID TAXES FOR THE YEARS 2008-2016 5 Orange County,Fire and Special Districts Towns of Carrboro,Chapel Hill, Hillsborough,and Mebane Adjusted Levy Total Uncollected Balance Interest Collections (Accounts Receivable) Collected Orange County 3,205,069.79 1,088,945.46 2,116,124.33 Downtown Revitalization 5,671.50 3,088.41 2,583.09 Cedar Grove Fire 10,897.61 3,703.02 7,194.59 Greater Chapel Hill Fire 64.00 - 64.00 Damascus Fire 1,018.80 678.40 340.40 Efland Fire 27,459.56 8,190.52 19,269.04 Eno Fire 11,766.10 3,714.65 8,051.45 Little River Fire 5,001.76 2,632.84 2,368.92 New Hope Fire 8,888.17 3,603.08 5,285.09 Orange Rural Fire 39,518.95 16,264.63 23,254.32 Orange Grove Fire 13,258.23 6,624.58 6,633.65 South Orange Fire 16,974.07 6,579.27 10,394.80 Southern Triangle Fire 4,135.82 1,842.02 2,293.80 White Cross Fire 21,886.62 5,841.78 16,044.84 CH Carrboro School District 324,698.57 105,889.69 218,808.88 Total County, Fire, and Special Districts 3,696,309.55 1,257,598.35 2,438,711.20 243,102.95 Town of Carrboro Real 188,829.49 74,181.46 114,648.03 Personal Property and Motor Vehicle 123,308.45 1,725.56 121,582.89 Total 312,137.94 75,907.02 236,230.92 18,982.25 Town of Chapel Hill Real 244,856.39 108,816.62 136,039.77 Personal Property and Motor Vehicle 241,510.47 14,502.34 227,008.13 Total 486,366.86 123,318.96 363,047.90 20,900.43 Town of Hillsborough Real 147,093.13 61,356.60 85,736.53 Personal Property and Motor Vehicle 40,759.95 883.31 39,876.64 Total 187,853.08 62,239.91 125,613.17 17,332.53 Town of Mebane Real 2,219.72 1,758.36 461.36 Personal Property and Motor Vehicle 4,148.58 75.40 4,073.18 Total 6,368.30 1,833.76 4,534.54 247.18 Timothy Dwane Brinson,Tax Collector for Orange County,Towns of Carrboro, Chapel Hill, Hillsborough and Mebane,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 2008 through 2016,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 Q L day of August, 2018 T. Dwane Brinson,Tax Collector Scttern A.McCray Notary County Notary Public My commission expires 3b D?Jl �9e 11 M c«runiss' �O's a , 1 2017-2018 Non-Tax Revenue and Miscellaneous Taxes 6 2017-2018 COLLECTIONS OF NON-TAX REVENUE Emergency Services Ambulance Fees $ 2,738,020.03 2017-2018 COLLECTION OF RENTAL VEHICLE GROSS RECEIPT not inclusive of Medicaid Reimbursement TAX FOR MUNICIPALITIES Medicaid Reimbursement for Emergency Services $ 545,156.00 Chapel Hill $ 70,391.21 Beer&Wine Licenses $ 13,761.25 Hillsborough $ 9,002.98 Rental Vehicle Gross Receipts Tax $ 87,952.43 Carrboro $ 46.80 Emergency Mgmt Collection $ 48,837.20 TOTAL $ 79,440.99 (all other charges but ambulance) Efland Sewer Loan Collection $ 1,239.80 Solid Waste Programs Fee Collection $ 7,914,583.52 2017-2018 COLLECTION OF FEES FOR MUNICIPALITIES Waste Center Fee Collection $ 5,968.44 Chapel Hill Stormwater $ 2,523,235.23 3R Fee Collection $ 17,445.58 Hillsborough Stormwater $ 676,535.02 Occupancy Tax Collection $ 1,581,735.49 Hillsborough Waterstone Assessment $ 826,063.23 TOTAL $ 12,954,699.74 TOTAL $ 4,025,833.48 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 2017-2018 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 137.20 137.20 0.00% 4,081.95 32.46 4,049.49 0.80% 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% 7 I TAX COLLECTOR'S REPORT OF MINIMAL PROPERTY TAX BILLS Fiscal Year 2017-2018 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 2763. The total amount of taxes waived is $3,192.14. Timothy Dwane Brinson Orange County Tax Administrator ORANGE COUNTY NORTH CAROLINA TAX OFFICE T.Dwane Brinson,Tax Administrator 1 228 S.Churton Street,Hillsborough,NC 27278 1 919.245.2100 State of North Carolina County of Orange Tax Collector's Report of FY 2017-2018 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 of 2017 real and personal property as of July 1, 2018 is $1,721,252.02. Timothy Dwane Brinson Orange County Tax Collector Sworn to and subscribed before me this the day of August, 2018. Scherri A.MoCray Notary Public Orange County Norm Carolina al M Commission res -��D� Notary Public My Commission expires ORDER OF THE BOARD OF COUNTY COMMISSIONERS �N 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 Countw. Towns ofCarrbomo, Chapel Hill, Mebane and Hillsborough, and applicable Bmm Districts You are hereby authorized' empowered, and commanded to collect the taxes remaining unpaid as set forth in the 2008 through 2018 tax naoondo filed in the office of the Tax [|oUector, and in the tax receipts herewith delivered to you in the amounts and from the taxpayers likewise therein met forth. You are further authorized, empovvened, and commanded to collect the 2009 through 2018 taxes charged and assessed as provided by |avv for acUuotnnents, changes, and additions to the tax records and tax receipts delivered to you which are made in accordance with |ovV. Such taxes are hereby declared to be a first lien on all nsa| property of the respective taxpayers in (}range County. Town of Carrboro. Town of Chapel Hill, Town of Hi||sborough. Town of Mebane, Fire Districts of Orange Rural, Ef|end, South Orenge, New Hope, Eno. [)range Grove, Greater Chapel Hi||, Little River, Cedar Grove, Southern Triangle, Oarnaocua. and White Cross, and Special Districts of Chapel Hill-Carrboro Schools and Chapel Hill Downtown Service Diatriot, and this order shall be a full and sufficient authority to direct, require and enable you to levy on and me|| any real and personal propedy, and attach wages and/or other funds, of such taxpayenm, for and on account thereof, in accordance with |ovv. You are further authorized to call upon the Sheriff to levy upon and oe|| 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 ennp|oyeeo, and they oho|| have the authority to perform those functions authorized by the Machinery Act of Chapter 105 of North Carolina General Statutes and other applicable |avva for current and previous years' taxes. County personnel presently in the Tex Co||eo[or`o office will continue to serve in their respective collection positions. Witness my hand and official seal, this 4th day ofSapternber' 2018