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HomeMy WebLinkAboutAgenda - 03-10-20; 8-e - Resolution Regarding Underpayment and Overpayment of Taxes 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 10, 2020 Action Agenda Item No. 8-e SUBJECT: Resolution Regarding Underpayment and Overpayment of Taxes DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Resolution Nancy T. Freeman, Tax Administrator, Unsigned Resolution 2001-039 (919) 245-2735 Excerpt from April 17, 2001 Board Meeting Minutes - Item 5-b PURPOSE: To approve a new resolution as an administrative clean-up confirming Resolution 2001-039, which was adopted by the Board on April 17, 2001 to allow the Tax Collector to write off up to $1.00 in underpayment and absorb up to $1.00 in overpayment of taxes. BACKGROUND: In April 2001, the Board of County Commissioners approved Resolution 2001- 039 allowing the Tax Collector to write off up to $1.00 in underpayment and absorb up to $1.00 in overpayment of taxes, as allowed in North Carolina General Statute (NCGS) 105-357(c). Since that time, the Orange County Tax Collector/Tax Administrator has followed this practice. However, during a recent audit, the Tax Department learned that the approved 2001 Resolution had inadvertently not been signed by the Board Chair. On the recommendation of the County Attorney, the Department is requesting approval of an updated resolution to confirm/continue this practice. The approved minutes from the April 2001 Board meeting are attached (see page 5), along with the original resolution. FINANCIAL IMPACT: On average, the impact is less than $300 per year. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. ENVIRONMENTAL IMPACT: There is no Orange County Environmental Responsibility Goal impact associated with this item. RECOMMENDATION(S): The Manager recommends that the Board approve the attached resolution. 2 NORTH CAROLINA RES-2020-013 ORANGE COUNTY ORANGE COUNTY BOARD OF COMMISSIONERS RESOLUTION AUTHORIZING ORANGE COUNTY TAX COLLECTOR TO TREAT SMALL UNDER AND OVERPAYMENTS AS PAID IN FULL PURSUANT TO NORTH CAROLINA GENERAL STATUTE SECTION 105-357(c) Whereas,North Carolina General Statutes 105-357(c)of the Machinery Act permits,by resolution approved by the Board of County Commissioners,the Tax Collector to treat small underpayments(one dollar or less)as fully paid and to not refund small overpayments(one dollar or less)of taxes unless the taxpayer requests a refund before the end of the fiscal year in which the small overpayment is made subject to the limitations and requirements set forth in such statute;and Whereas,the Orange County Board of County Commissioners by this resolution authorized the Tax Collector to adjust small underpayments and overpayments as set out in North Carolina General Statue 105- 357(c)for all taxes levied for 2019-2020 fiscal year,and for all previous fiscal years,and shall continue in effect until repealed or amended by resolution of the Orange County Board of County Commissioners. NOW,THEREFORE,IT IS RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ORANGE COUNTY THAT the recommended treatment of small under and overpayment(s)is approved. Upon motion duly made and seconded,the foregoing resolution was passed by the following votes: Ayes: Commissioners Noes: I,Donna Baker,Clerk to the Board of Commissioners for the County of Orange,North Carolina, DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the Board of Commissioners for said County at a business meeting of said Board held on ,said record having been made in the Minute Book of the minutes of said Board, and is a true copy of so much of said proceedings of said Board as relates in any way to the passage of the resolution described in said proceedings. WITNESS my hand and the corporate seal of said County,this day of ,2020 Clerk to the Board of Commissioners 2 NORTH CAROLINA COUNTY OF ORANGE 1- �S - aoc�l - c.� 39 ORANGE COUNTY BOARD OF COMMISSIONERS RESOLUTION AUTHORIZING ORANGE COUNTY TAX COLLECTOR TO TREAT SMALL UNDER AND OVERPAYMENTS AS PAID IN FULL PURSUANT TO NORTH CAROLINA GENERAL STATUTE SECTION 105-357c WHEREAS,N.C.General Statute 105-357 of the Machinery Act permits,by resolution approved by the Board of County Commissioners,the Tax Collector to treat small underpayments(one dollar or less)of taxes as fully paid and to not refund small overpayments(one dollar or less)of taxes unless the taxpayer requests a refund before the end of the fiscal year in which the small overpayment is made subject to the limitations and requirements set forth in such statute. WHEREAS,the Orange County Board of County Commissioners by this resolution authorizes the Tax Collector to adjust small underpayments and overpayments as set out in N.C.General Statute 105-357c for all taxes levied for 2001-2002 fiscal year,and for all previous fiscal years,and shall continue in effect until repealed or amended by resolution of the Orange County Board of County Commissioners. This the day of April,2001. Stephen Halkiotis,Chair Orange County Board of Commissioners 4 APPROVED 11/712001 MINUTES ORANGE COUNTY BOARD OF COMMISSIONERS REGULAR MEETING April 17, 2001 The Orange County Board of Commissioners met in regular session on Tuesday, April 17, 2001 at 7:30 p.m. in the boardroom of the Southern Human Services Center in Chapel Hill, North Carolina. COUNTY COMMISSIONERS PRESENT: Chair Stephen H. Halkiotis and Commissioners Moses Carey, Jr., Alice M. Gordon, and Barry Jacobs COUNTY COMMISSIONER ABSENT: Commissioner Margaret W. Brown COUNTY ATTORNEY PRESENT: Geoffrey Gledhill COUNTY STAFF PRESENT: County Manager John M. Link, Jr., Assistant County Manager Rod Visser and Clerk to the Board Beverly A. Blythe (All other staff members will be identified appropriately below) NOTE: ALL DOCUMENTS REFERRED TO IN THESE MINUTES ARE IN THE PERMANENT AGENDA FILE IN THE CLERK'S OFFICE. 1. ADDITIONS OR CHANGES TO THE AGENDA Chair Halkiotis added the following sentence to the closed session: "To consult with an attorney retained by the Board in order to preserve the attorney client privilege between the attorney and the Board," NCGS § 143-318.11(a)(3) in the case of Orange County versus CP&L. Commissioner Gordon would like to discuss item 10c, Board of County Commissioners Open Space Task Force, and not receive it as information only. This item will be addressed as 10a. PUBLIC CHARGE Chair Halkiotis read the public charge. 2. CITIZEN &AUDIENCE COMMENTS a. Matters not on the Printed Agenda Martha Oxenfelt was representing the Commission for Women and gave an update on the Wheels for Work program. She said that they were able to hire Mr.William Matthews, who had just retired from 30 years in the army as a transportation officer. He has organized the program, which aids low-income families in paying for car repairs. She said that Mr. Matthews has made many community presentations, which were very well received and he has made connections all over the County. Eight car dealerships in the County have agreed to send car donors to the program when they would benefit more from a tax write off than a trade-in. These dealerships have also agreed to provide car inspections for Wheels for Work. All of the local newspapers have been very enthusiastic about the program as well. Unfortunately, this program has been at the mercy of help from other organizations and it was thought that it might be better for the Commission for Women to have its own 501 c3 status. Human Rights and Relations Director Annette Moore agreed to pursue this, and all the documents have been signed. The organization will be called Friends of the Commission for Women, which means that the Commission for Women can receive donated cars and give the official notice for a tax write off. They still hope to have alliances with other organizations, but they no longer depend solely on these alliances. Louis B. Coble spoke representing People for Progress from the Buckhorn Road area and said that they have been working on solving their sewer and water needs. They have met with both sides who could help them with their situation with no results. He would like to know what the Board of County Commissioners could do to move their project forward. He gave his contact information to John Link. 5 Pat Casper, Vice-Chair of the Human Relations Commission, read the proclamation. A motion was made by Commissioner Jacobs, seconded by Commissioner Carey to approve and authorize the Chair to sign the proclamation as stated below,which proclaims April 24t" as Armenian Martyrs Day. A PROCLAMATION for ARMENIAN MARTYRS DAY WHEREAS, between 1915-1923, the extermination of more than one and one-half million Armenians and the deportation of countless other Armenians took place by the Ottoman Turks; and WHEREAS, during this atrocity, Armenians were forced to witness the slaughter of their relatives and the loss of their ancestral homelands; and WHEREAS,Armenians assert that the government of modern-day Turkey refuses to recognize the facts of genocide; and WHEREAS,the denial of the Armenian genocide by the present day Turkish government serves to taint the history and disavows Armenians of the right to their homelands and heritage; and WHEREAS, ancestral Armenian lands taken by the Ottoman Turks have not been returned to the Armenian people, nor have the Armenians received compensation for their losses; and WHEREAS, Armenians traditionally designated April 241" as ARMENIAN MARTYRS DAY, in recognition and remembrance of those who died during the Armenian genocide; and WHEREAS, it is important to remember history so that mistakes of the past are not repeated for future generations; NOW, THEREFORE, do we, the Commissioners of Orange County, proclaim April 24t", 2001 as Armenian Martyrs Day and commend this observance to all Orange County citizens. THIS, THE 17T" DAY OF APRIL 2001. VOTE: UNANIMOUS b. Resolution of Under-and Over-payment of Tax The Board considered a resolution allowing the tax collector to write off up to $1.00 in under- payment and absorb up to $1.00 in over-payment of property taxes. Assistant County Manager Rod Visser presented this item. A motion was made by Commissioner Carey, seconded by Commissioner Jacobs to approve and authorize the Chair to sign the resolution as stated below, which will allow the tax collector to write off up to $1.00 in under-payment and absorb up to $1.00 in over-payment of property taxes. RESOLUTION AUTHORIZING ORANGE COUNTY TAX COLLECTOR TO TREAT SMALL UNDER AND OVERPAYMENTS AS PAID IN FULL PURSUANT TO NORTH CAROLINA GENERAL STATUTE SECTION 105-357c Whereas, N. C. General Statute 105-357c of the Machinery Act permits, by resolution approved by the Board of County Commissioners, the Tax Collector to treat small underpayments (one dollar or less) of 6 taxes as fully paid and to not refund small overpayments (one dollar or less) of taxes unless the taxpayer requests a refund before the end of the fiscal year in which the small overpayment is made subject to the limitations and requirements set forth in such statute; and Whereas, the Orange County Board of Commissioners by the resolution authorizes the Tax Collector to adjust small underpayments and overpayments as set out in N. C. General Statute 105-357c for all taxes levied for 2001-2002 fiscal year, and for all previous fiscal years, and shall continue in effect until repealed or amended by resolution of the Orange County Board of Commissioners. This, the 17�h day of April 2001. VOTE: UNANIMOUS C. Endorsement of Letters to Soft Drink Manufacturers Urging More Recycling of their Containers The Board considered a resolution endorsing a campaign by the GrassRoots Recycling Network to encourage container recycling by soft drink manufacturers. Rod Visser presented this item. A motion was made by Commissioner Jacobs, seconded by Commissioner Carey to approve and authorize the Chair to sign the resolution as stated below, which endorses a campaign by the GrassRoots Recycling Network to encourage container recycling by soft drink manufacturers. A RESOLUTION ENDORSING GRASSROOTS RECYCLING NETWORK LETTERS TO SOFT DRINK MANUFACTURERS URGING THEM TO INCREASE RECYCLED CONTENT AND THE RATE OF RECYCLING OF THEIR CANS AND BOTTLES Whereas, Orange County has a commitment to achieving a waste reduction rate of 61% per capita by 2006; and Whereas, recycling as a means of waste reduction can be achieved only when there are sound markets for the materials collected for diversion; and Whereas, industry has a significant role to play in determining the demands for use of the recyclable materials; and Whereas, industry also shapes the demand for product and the types of containers it is packaged in; Now, be it therefore resolved, that the Orange County Board of Commissioners endorses the attached GrassRoots Recycling Network letters urging soft drink manufacturers to increase the recycled content of their plastic containers to 25% post-consumer waste and increase the rate of container recycling to 80%. This, the 17"' day of April 2001. VOTE: UNANIMOUS d. Efland Area Sewer System Overall System Plan Resolution The Board considered a resolution on the boundaries of the Efland sewer system plan. Commissioners Gordon and Jacobs made amendments to this resolution specifically related to the designation of lots, which were so noted by County Attorney Geoffrey Gledhill. A motion was made by Commissioner Gordon, seconded by Commissioner Jacobs to approve and authorize the Chair to sign the resolution as stated below with the changes to the map and resolution as discussed, which confirms and ratifies the mapping delineation of the boundaries of the current overall system plan for the Efland sewer system. RESOLUTION DOCUMENTING THE STATE OF THE OVERALL SYSTEM PLAN FOR SEWER COLLECTION TREATMENT SYSTEM TO SERVE THE EFLAND AREA