HomeMy WebLinkAboutRES-2020-049 Tax Collector's Annual Settlement for Fiscal Year 2019-20 i
ll'
3
RES -2020 - 049
RESOLUTION APPROV NG THEJill
TAX COLLECTOR ' S ANNUAL SETTLEMENT
Ifv ENT
FOR THE CURRENT YEAR 2019
AND PR 0 R, YEARS
Ii
III
DE OT RESOLVE ® by the Board of Commissioners of Orange County that the following
I.
documents attached hereto are received and approved , consisting of the following :
1 . Settlement of 2019 Tax Accounts
2 . Settlement of Prior Years ( 2009 -2018 ) Tax Accounts
3 . Tax Collector' s Report of 2019 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 1st day of September , 2020 . r �,
I PJA(/*
nny Rich
air , Board f County Commissioners it
i
Attest :
JIM
LLL
f +�'
Or
��
_z
1 t
I f'
Clerk to the Board of County Commissioners .
5z
M MI
IA
MIX
j J s
v �
co m M1 O O a- M c`7 '�t CY) CD V"` O cD �e sit N
t• D) M LD O LO CD M1 (D cD M (D co (D i+ d' � O
r cD � E m
(T CD UM) 0 C4 co (D T!• C) m � M � � c- N r M M
tC) (A UM) C3) N N CD r O M N r coCO r � tt
O M1 Ln M. r d t` N r O O CD L
C •O. E N M C D O LO N v-- cc) (A O CY) W C7 V) V
O M1 N CV CC) CA r c- CD M N U) () c- CC) cA
(D u) O N M CFS (D N N co a) 0) a) N
.M1-, MV CD O C O
� N CO .-- d' CO cD cO c
N (V cV N N N D
U
N
(DN co 0) co 0 0 M1 N �i' C) co C4 0 0 0 0 o O
M1 m M O M d CD O 0 0 M1 � M1 f+ 'tf' C) � r U
,f,., m � C) to C) (D t: N co CD Elm Mr--- C� to LO GD M1 co co N L
O 0 CO M c- 0) s- q` C, r N (.0440 `c! C) a)
C7 a) a) C)7 ti) O
MOMMA
C fE ~ I` CO 63 a- CD um) M1 coo c`) Ch C7 C)) O CA a) "- O
� 'a coots � dr' Nr' aOOeZ co TIMM � M co TE m
O O N co r T: t-- CO M1 tiah, [: w L I O
F— r r r r r r ��. 1 ()
CM U m ) x
m Mo f4
0 o e o CA (a ~
v- CO M CD Co) M CO d' M c- M O O o o c o C � .M c
L CO co er' Tt M '4: M1 C.) w4cr M1 m N N O UD m (O O > cc
d' D) c0 �- d' M1 f: coM1 N O co co CA of 6) al r 4l
CD co O N
d 0 cco a) CD m O CEO CAD tD O M1 O M1 N O O O Cil d c C
3 O d'_ O ' a) CA O C F)i CO 'd 07 co O a m
c(] c0 .& M M U C2 `
N �j v ti CD ti 1` INN" WOMEN
T T
CD
CD O LCNIM
C
> O [a
0 (m T Z
_ C .fl
(A E r O co N LE) O ct m CY) cr) E N N No�o o 0 o m
(D M r O (A 00 CD M1 r• N CD � a) co 00 O r- (D 00 L C
r O) C ) O C ) CD 00 C) CA (O 4 CO OO N N ~ C) cc) [a
00 M1 CC) N E M to O N M1 CC) co CO CO LO CY) CD 03 of
O 2 a) M r r d M O O CO co UM) CC) O eY mtIF, m CD m CD L) [\,
afta)
O
O tCj (� to 1` M r E 1` h 1• N a \
3 O. r CA coE E 4IM v-M c- LO lfl CO N 1` a) O
CA act co r c- CD N N r O) a) 'O
0 m W r N C) m N CV .N a .
O OMMMO
(M) M cr �t tt et o () ca
C U a O m
eo n
� a m �
M1c M1 rn r �i M1M1 a) � a7 0 0 0 0 a
O axi
[A r M O CD 1` CD qt �- O) to to CD to M1 M1 r E m C
C 4- O (D N CO to {` (D CD r� U) co ti R' q* E CDM1 a a: � O
`, t6 O (D m N U7 m a) M CD U) M1 m m m O U) 6) a) L to
ma C O E (D CD '�t CV) O co N M M1 M r rM14 O a) CA C" Co � N
C y '� CD w m t0 M T CO CD � c- O CD N N (J - O E
0 CA d CO c- r tf) r CD C O r d 1 C1 E
0 ❑_ 0 o to O M v m v_ cn CD w to v ca : o
a. N F- V
ri O O r r � r c- r r- r E "O 'O T
Q Q y N 0 COc N �
k � _
CYm = C In M1 co CD CO D) (D SY v O E "IM o 0 o n C N
'O N co LO 0 III O) O M M 141,mm LO 01 N N O M N M C
p) C _ t... �a co N co C f D
r m ca v CO rn E M1 r co N �i- r CO r t� 0o rn co rn '
N } C CT ct CA to O co N CA M1 co cO to O (A (A Cn �` 1 _ • l\ _ y � **f4
dommm, [h (o M co M1 (�- N (h CA cCJ M1 00 tb „ "ri/Yf/�
O L' C1 CCI MMMMa N .i , N N N TOM V - Cn M r tC7 r t• 1Ift V
c C V N a) N r �- M r CO N M M CQ)
tU IL bw
Spa MIMI
O a) _
CD t() d- LO 0 0 CD 0 N M U) O co coONQ DOS a o o y X _
O RS LO �- CO co m M M 0) CA co M ti F� O cN- co Lo
i
tf) � COr O ti M CO Cl CD M f` qt & ..
M tc) N Cl E O N O U) LO E CA M1 O M1 O C" Cc
O •¢ r O ti ts O M1aft LO N a) �t TMW TMM O O O (A CT) a)
N r CD 0) c") N E CO co C ) CC) N CI N `- f� . ♦ �►�`�
c to C) CD MINIM, M co0) r CC) et M M M
C) m d_ N f` e-- r- �t CO 1`III M MI'M a D /1pop
O �, M1 (D O d C) tC j CD cMO coca
ca
F— r (n D � 111i4 ��
C C r TMM T - r- r r C)
3
i O Ca
0 U O MMMM, p
In A N V
MID Cl
U i) ate t
) V 7
O 7
N Low
ECD
.®c a ¢ o
O H °' O Z
•� E >%
�_ co
c c mMo
cc
Ma
O L
u, LL UboMw
c `
m to u m w
L a" a c
U m -O V m y CO
vMMM,I i C
o> O McO `
m .�0 L
> O w c (D
O m0 _ aco
0Ma ❑ 0 -' m E
O c a) m to to O) m
ayi N L ❑ aa) 5WIMM cCD m)Immm. U a cm)0 IMAM, O m o
a) WMMMM
coco LL U U U 0 d C) I MM U aLi � U � m
] oc mMo
MMOM m c > Mo Z > X �
y `o L L) > N o o p aa)) m U > to ° rrl m I� co
ami o m aLi a) c) c ` m D 0 ui OC m o - u
t a > '= O w w U W D =
t ca WAMPF m o N o LL D o m U Mo m e °- N D co c
> 7�.+ > > > >. m � U N m m O .� Z CD a � Z a) °) CD m m m to
J J J J J O L Mo
Cd C N O O_ cn a C) O_ V C) Q N L
rA v a D c) — m (1) .N cn aa) F- Q ¢ F- (n a) to O ri to m
LLI m «m n H e > > CT) cp ❑ U m w o U > c > (m O o
(� to to to y m m O o a) � ) Ct1 ❑ U Itl _ D o m to
7 7 7 > > t!1 ❑ C6 ` L O LL (Y t/) I L ~ Ca V �
Q =o -o : mm% o :° w m m D a) o co cn co :° —� to O- :° —� m m o m D U) ;° 1 c D o
v ¢ ¢ ¢ ¢ ¢ � vWa a � � � tm- � ciaF°- orra 2a2 � Fc- a Z m co
l
O
jai a) CD co co
CD
o N to m co �
cs-
N
N
C
Q) QrLOI'T0) r000) LONT (D0) 0) CoN Cl i` OI�wCI' (D (D0OLnV) 1% q ' O
I� CO O) 1` N 0) 1` up) IX) N v=m ) CD 9 c- 00 M CO '4" 94 0) 0 0) (D CL
LUMLo `f COOOLt) ODLn00000) 0O to L ) d" a) Oo ODtDlid ChM mMtD [o ■-
{� f� CD <t1� (D qv- 0) M0 Nr�mMr` M00 N OD CC) r CC) r10M0) N000) f • X
ODNLO NC) OONI� I*� Nr` CO 11) 0N0 MmCOi%� M W r� � 0 C6 U
m v d NM1` M NNMLO a) r% it '4r' 0M-
M C) O OO MC) t1' � co
M Nr N r rN ti aC) Mc- W O '� e- (D U
CcQ) � N h r r N r N M r r 0) 4►
Q) (v N4ims a) U)
Q! / O f -
aU._ C3 C
0 C
(�
N a)
(�
cu
(n L
C- O ?.
U
L U O (o
a) z
CU � N
C r0) d i %� UM) MNCOrLnc- r- d d O to MrI Md ";rWC) rrNr0 o
0C) mM 1w� NNrNM000'OMM ti Cyr MC) M C) C) WM000O UOO � v
(D oDCDMF~ ML( MMM00NCO �f' rW N NM CO NthrOD0) mrV0) — Co
Ot� � P � � CCOt0C) (D - NI`qrmm O � (D 0 � TCMLO (DDN0MCDr% - � � QQN Co>
'g Via '� CD T- LO 0) � CV d r LO CD c- � ";r e- 1` CO 10 CO c- 10 0) CV N N t0 C U
p � 0) N 1` 04 0 w ce) co 4 M Ron
W co ,� ~ r' � .O E Gi�y
_ L Esc
Tom
ON `� ` a) 0cri �
Q C •
o `� -Q
IL NCL ch
CO) " (Do
O C0 _ L N
u. a
� = � o C
O . W �_ = Nd coCDCDMNi% ft0m1� OMCDN w m1` mwC) wOOCDv mwri O ,0 Q Q
y OrC) MMMR;; rMCOMMLf MM 1` d M 'a' NUIl1` NrCD 3` CVNLO OL m x x
Z CL �+ aiC) NrNUDC ) lid' OON 1` CVCflITC ) M M 1` Mr1� Cp1` (0CNM0000w .o C- c4
t6 OOO CtNrNO1� Co d" O (7I� 1� CO 1` d cDe- COODt00) MW M V RT w
W = .0 Qi MI` MrO CC) M0O � 00001� MOD dw NMto �L' M001` Mvm 04 (D ) = � � O
CD �i c - M dr LO c- d' d' (5) CD CD (3) r it LO C ) W tD N CO CO 1` 00 Lf) = 0 ` � �j�
W Q r r N r r qI' V- r N 0 O CC) r l` [` `� r �7 00 r - va `� J {`
J V O d N a) c- r CV r N lid' r r = _� : ti'
t .O %Ilia ce) t7 =_ '� ' 0
U. (DQ N O S
W L
Cf) L (� Q N 0 • "
o (6 Q ! Ak
o0o Z2 ' IQ fig.
� o o � �
.Q F .
L C U)
a) a) a) Cu o CN ��, *mot
L .� E Q w: ��f �►�71f ' ��
a a ) a o c D 11111 %
> > > > tot •a CL
• L L L L ?j +- O Q �,
O O 0 O O � 4 � 4-
cu
Q 0 0
C ) (6 z
O c M X 70
Lo (o Co (o O LO
L Q 0) CO
N o 0 0 0 (a0 � C/)
tzm CL mmc W
r
CES (o (o (o L '� O C
O O O O L
to C C C C O U
C O
•O w g O
L to t N t6 U 0 CU
N w 0 0 N 0 0 0 Q 0 N O o E
N � 70 co o
O >. 0
0
U � p
U
C a) x a .o
O , N n Co C a
N LL ~L O i c E . 0
LL y
O CU = (D a) N a) LL LL O =_ O CU C a) U
0 CL
a) LL a) L L L a) a) LL Cl �a Q n C(o N a) a)
C CD Q LL LL E Lo > Cm O G L (o N .Q (D L E U
O N CU> C L O C l— U 0 ((1 .0 — a) L1 �+ O
U 0 (7 CO) CL O � W CD O E VM�a 4 - ti- `F- 4 I O : (o
N O L O O L Q) U) O O O O N co >% r C
Co LL = C3) C (D U a) C
C C C C L
�c a E o o c 5 U Co o -� 0
L O M �- M ti=- C O �- L O O = O O O O 0 U
� 0C..) (D0wwJzooww � U Em t— F- H !— z �' co
co
o o 0 0
c N o 0
C) v LJC) o C)
O L CD O
O 0
N
N
a) Cfl O
F- O L) N C)
LU E O N N Cfl
� H C CY)
J >,
� Q
OU) Nt O a) 00 C6
co ti 00 M U Lo 00 o co Cl LO
LO
LU W LO co dM- rn � N O N M °'
_1 F- 00 O m N O co 0) w _ 0 Q
U 1 ~ 0) ao co com 0
O
LSI C' O N LL! O U
C
U Co 69- 6g AA> LLI H3 Ef} 6g Ef} 64 �
}
}�— LLLLJ cG
LL 0 U)O 0 O ~O J O Vl N CD
O C U F- E E E I— U E ^ 0 N N O
� U 0 0 0 W m � ®- _I N
x O h- U = J C/) U) QLU co
o
U 0 = o a' c Q �
LU 0 0
CL
J L N O
®0 NO U A a) O C
L
U cq U = `� o o 0 0
c� o CD _ c � � C) o
c C) 0 0
c CD ° 0) a) o 0 0
CV N w p O O O
U) cn a)
%- O O U r] �
�
C7 .o `0
N U)
W
. O
® O d i
O
U < C
Q)
>
x Cf) T (fl
cts0 a I 1
LLI 1 . O
CDcd U
0
c ) o o ce) o o 00 co rn ti co W (a NCl cfl
CC4 c? C) CD N CD co cn C) r? d: CV)
C) (o 6 co o CD03 co c ) r� LO
C) co m N 00 C'') O m C) O co U o
r� C) 00 c- Cn N �- c- t) Ce) LO N N
C� LLI CA N 00 CY) c- to N (D m G) cts U)
CV CY) 00 N CZ) d a) O U �_ a
Z r� LO O c7 h
> N C� r V) U) O
uj ® C V
N
CC: (U �
6F} b4 &} U} 64 GS- 6ct 64 64 64 6p} LL
U) ^ N Cn X C ^ C C C C C J LU N
F' (1) G a) a) m o V O
O O 0 0 U) o to
LLO 0)~E 0O O
O CL
0 L U) —1 O 0 0 0 O 0
0 � � �, m � UE U U U U U v O � ea
cq m a) c cc CD n o ri LL LL
Z E (n G cn .� (n L >1 L W V
L a) 0 0
Q a) O �
U C) ' W °D m m O O
° o U con
.J o m U Em L 0 *—
J a) o c m � a a m ° :EO Cl) C 0 E o m O 401
O
U >� m > W En E
—
o L) 2: E ca W co N
N a) m +-
N a) fl �' � ® g
LUo O O O
U o
0
a)
U
7
TAK C o LL EC TO R ' S REPORT
OF WkI N VVIAL PR0FFIERTY TAX B L L3
Rsca Year 2019 2020
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 2549 .
The total amount of taxes waived is $6 , 403 . 93 .
Nancy T . Freeman
Orange County Tax Administrator
Sworn to and subscribed before me this
the . day of August , 2020 .
f
rVow d %%
to POO
Notary Public � �'MP
- �+ tl09
o)' - :. NOR
My Commission expires 4W
,,��1ycEir.
�+d N .
8
ORANGE COUNT
% ( 11Z I I f k . A lt.( ) I I \ . N
TAX OFFICE
Nancy T. Freeman , Tax Administrator I � 228 S . Churton Street, Hillsborough , NC 27278 919 . 24502100
State of North Carolina
County of Orange
Tax Collector' s Report of FY 2019 -2020
Accounts Receivable — Real/ Personal Property
Nancy T . Freeman , 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 2019 real and personal property as of July 1, 2020 is $ 1 , 906, 995 . 314
Nancy T. eman
Orange County Tax Collector
Sworn to and subscribed before me this *X % 60
I C � 0
n
the / ' / day of August , 2020 . a AV
(y 'Pay V GOP
" J
Z.
Notary Public �lf'�,,�q
My Commission expires c� C "�`
1
ORDER OF SHE BOARD RD OF COUNTY COMMDSSQONERS
ON ACCORDA ACE MrU� OTH GmSa 1 05 =321i
State of Nor` h Caro Dina
County of Orange
ORDER OF THE BOARD OF COUNTY COMMiSS ONERS
VN ACCORD VuJCE WITH G . S . 105 m 373 and 105 v 321
Too Nancy T . Freeman
Tax Collector of Orange County , Towns of Carrrrborro , ChapeO H 'i Villebane and
Ham ' sborough , and applicable Fire Districts
You are hereby authorized , empowered , and commanded to collect the taxes remaining unpaid
as set forth in the 2011 through 2020 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 2011
through 2020 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 Special Districts of Chapel HilkCarrboro Schools and Chapel Hill
Downtown Service District , 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 posit
Witness my hand and official seal , this 1st day of Septemb r , 2020 J
i
---�—
P nny Rich
Chair , Board of ounty Commissioners
Attest :
u._
) .
= xC ;.kk
Clerk to the Board of County Commissioners
:�` ;