HomeMy WebLinkAboutAgenda 06-18-19 Item 8-h - Appointment of Interim Tax Collector
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: June 18, 2019
Action Agenda
Item No. 8-h
SUBJECT: Appointment of Interim Tax Collector
DEPARTMENT: County Manager
ATTACHMENT(S):
Resolution
INFORMATION CONTACT:
Bonnie Hammersley, County Manager,
919-245-2306
John Roberts, County Attorney, 919-
245-2318
PURPOSE: To approve a resolution appointing Nancy Taylor Freeman as Interim Orange
County Tax Collector, effective July 1, 2019.
BACKGROUND: The current Orange County Tax Administrator, Timothy Dwane Brinson, has
resigned effective June 28, 2019. Chief Finance Officer Gary Donaldson has been appointed
Interim Orange County Tax Administrator.
The position of Tax Administrator is a joint position that includes the appointment of county
assessor and tax collector. It has been determined that appointing the Chief Finance Officer as
the interim tax collector is a conflict of interest per North Carolina General Statute 105-349(e).
There is a need to have an appointed interim tax collector to allow for the appointed deputy tax
collectors to continue standard operations specifically on enforced collection measures. Chapter
105-349(f) of the North Carolina General Statutes reads "a deputy tax collector shall have the
authority to perform, under the direction of the tax collector, any act that the tax collector may
perform unless the governing body appointing the deputy specifically limits the scope of the
deputy's authority".
FINANCIAL IMPACT: Funds that are budgeted in the Tax Administration Department’s
operating budget to provide salary for the Tax Administrator position will be used for temporary
compensation.
SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated
with this item.
RECOMMENDATION(S): The Manager recommends the Board appoint Nancy Taylor
Freeman as the Interim Orange County Tax Collector, and approve the attached resolution
appointing Ms. Freeman as Interim Orange County Tax Collector under the title of Orange
County Business Officer.
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RES-2019-044
ORANGE COUNTY BOARD OF COMMISSIONERS
A RESOLUTION APPOINTING NANCY TAYLOR FREEMAN
TO BE INTERIM TAX COLLECTOR
WHEREAS, the Orange County Tax Administrator serves in the statutory roles of
both the Orange County Tax Assessor and the Orange County Tax
Collector; and
WHEREAS, Dwane Brinson has resigned from the position of Orange County
Tax Administrator effective June 28, 2019; and
WHEREAS, on July 1, 2019 Orange County Chief Finance Officer Gary
Donaldson will assume the role of Interim Orange County Tax
Administrator; and
WHEREAS, it has been determined that it is a conflict of interest to appoint the
Chief Finance Officer as Tax Collector; and
WHEREAS, pursuant to North Carolina General Statute Chapter 105-349, the
Board of County Commissioners may appoint a tax collector whose
term will expire effective upon the appointment of a new tax
administrator;
NOW, THEREFORE BE IT RESOLVED THAT the Orange County Board of
Commissioners, as provided for under Chapter 105-349 of the North
Carolina General Statutes, does hereby appoint Nancy Taylor
Freeman as Interim Orange County Tax Collector until the
appointment of a replacement Orange County Tax Administrator.
Adopted by the Board of County Commissioners this 18th day of June 2019.
By: Attest:
______________________________ ______________________________
Penny Rich, Chair Donna Baker, Clerk to the Board
Board of Commissioners
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