HomeMy WebLinkAboutAgenda - 08-17-2004-5dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 17, 2004
Action Ager~
Item No.
SUBJECT: Tax Collector's Annual Settlement
DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Jo Roberson, ext 2727
Reports (5)
Orders to Collect
Insolvent Reports (3) (provided
TELEPHONE NUMBERS:
to Clerk) Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes
and approve the accounting thereof.
BACKGROUND: The reports in the annual settlement provide in detail what has been
collected for the County, all fire and special districts, and the Towns of Carrboro, Chapel Hill,
and Hillsborough during the fiscal year 2003-2004.
The overall tax collection percentage for the County is 98.83. 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 collection over 99% on the real property levy for the last eight
consecutive years.
The tax collector is required by North Carolina General 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.
NC General Statute 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. The tax collector has provided three computer disks to
the Clerk to the Board containing a complete accounting of each of these three reports.
There are also two settlement reports. The first settlement report shows all taxes charged for
collection for Fiscal Year 2003-2004. 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 within the 2003-2004 fiscal year.
FINANCIAL IMPACT: None
RECOMMENDATION(S): The Manager recommends that the tax collector's settlement be
accepted as reported and entered upon the minutes.
RESOLUTION APPROVING THE 3
TAX COLLECTOR'S ANNUAL SETTLEMENT
FOR THE CURRENT YEAR 2003
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 2003 Unpaid Taxes on Real Property
(2) Tax Collector's Report of 2003 Unpaid Taxes on Personal Property (Insolvent List)
(3) Tax Collector's Report of 2003 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 2003 Tax Accounts
(7) Settlement of Prior Years (1994-2002) Tax Accounts
ADOPTED this the 17th day of August, 2004.
Barry Jacobs
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners
4
TAX COLLECTOR'S REPORT
OF MINIMAL PROPERTY TAX BILLS
Fiscal Year 2003-2004
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 6371. The
total amount of taxes waived is $ 15,591.61.
The total number of real estate and personal property notices less than five dollars
($5.00) is 257. The total amount of taxes waived is $ 933.44.
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3 D D
H U U
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105321
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 2004 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 17th day of August, 2004.
Barry Jacobs
Chair, Board of County Commissioners
Attest:
9
Clerk to the Board of County Commissioners