HomeMy WebLinkAboutAgenda - 09-05-2023; 8-h - Relief from Collecting Emergency Management Service Ambulance Bill Debts 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 5, 2023
Action Agenda
Item No. 8-h
SUBJECT: Relief from Collecting Emergency Management Service Ambulance Bill Debts
DEPARTMENT: Tax Administration
ATTACHMENT(S): INFORMATION CONTACT:
North Carolina General Statute 44-51.4 Nancy Freeman, Tax Administrator,
EMS Ambulance Bill Uncollectable (919) 245-2735
Report Through December 31, 2017
PURPOSE: To approve writing off Emergency Management Service (EMS) ambulance bills owed
to Orange County created from January 1, 2003 to December 31, 2017 that are considered
uncollectable.
BACKGROUND: The Tax Collector's office began the billing and collection for EMS ambulance
services in 1996. In May 2000, Orange County adopted a resolution to allow ambulance bills to
be collected in the same manner as ad valorem taxes per North Carolina General Statute (NCGS)
44-51.4 for up to ten years from the date of service.
At the direction of the Board of Commissioners at that time, the Tax Collector's office has
consistently used a softer collection approach for ambulance bills, intentionally not utilizing the full
extent that the resolution allows. However, the debts that are listed on the EMS Ambulance Bill
Uncollectable Report have been reviewed, and the collections remedies have been exhausted for
these bills. Staff research has shown that the vast majority of the collection on ambulance bills
occurs in the first five years, even though NCGS 44-51.4 allows for collection through ten years.
Staff is requesting to release due bills created January 1, 2003 through December 31, 2017.
After recommendation from the County's auditing firm in 2022, and based on detailed discussion
with Finance & Administrative Services Director Gary Donaldson and Emergency Services
Director Kirby Saunders, staff believes that good accounting practice would be to release these
debts from the charge and system maintained by the Tax Collector.
In addition, for 2024 and future years, the Tax Collector will submit an annual write-off request for
uncollectable ambulance bills. The annual request will be submitted as part of the annual Tax
Collectors Settlement presented to the Board for approval each September.
FINANCIAL IMPACT: There is no impact to the County's balance sheet or fund balance from
releasing these accounts. Due to the age of these account balances, the accounts have been
2
adjusted off the County's accounts receivable balance as part of the allowance for doubtful
accounts (bad debt) computation. The bad debt computation is required pursuant to generally
accepted accounting principles for financial reporting purposes. The total amount of EMS billing
being submitted for relief from collecting debt from January 1, 2003 through December 31, 2017
is $9,672,099.81.
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 and direct the Tax
Collector to account for and release all debts charged for the purpose of EMS ambulance bill
debts from January 1, 2003 through December 31, 2017 from the record.
3
Article 9B.
Attachment or Garnishment and Lien for Ambulance Service in Certain Counties.
§ 44-51.4. Attachment or garnishment for county or city ambulance or county or city
supported ambulance service.
Whenever ambulance services are provided by a county, by a county-franchised ambulance
service supplemented by county funds, or by amunicipally owned and operated ambulance service
or by an ambulance service supplemented by municipal funds and a recipient of such ambulance
services or one legally responsible for the support of a recipient of such services fails to pay
charges fixed for such services for a period of 90 days after the rendering of such services, the
county or municipality providing the ambulance services, or providing financial support to the
ambulance service, may treat the amount due for such services as if it were a tax due to the county
or municipality and may proceed to collect the amount due through the use of attachment and
garnishment proceedings as set out in G.S. 105-368. (1969, c. 708, s. 1; 1973, c. 1366, s. 1; 1975,
c. 595, s. 2; 1991, c. 595.)
§ 44-51.5. General lien for county or city ambulance service.
There is hereby created a general lien upon the real property of any person who has been
fiunished ambulance service by a county, by a county-franchised ambulance service supplemented
by county funds, or municipal agency or at the expense of a county or municipal government or
upon the real property of one legally responsible for the support of any person who has been
fiunished such ambulance service. (1969, c. 708, s. 2; 1973, c. 1366, s. 2.)
§ 44-51.6. Lien to be filed.
No lien created by G.S. 44-51.5 shall be valid but from the time of filing in the office of the
clerk of superior court a statement containing the name and address of the person against whom
the lien is claimed, the name of the county or municipality claiming the lien, the amount of the
unpaid charge for ambulance service, and the date and place of fim ishing the ambulance service
for which charges are asserted and the lien claimed. No lien under this section shall be valid unless
filed after 90 days of the date of the fiirnishing of ambulance service, and within 180 days of the
date of the firnishing of ambulance service. (1969, c. 708, s. 3.)
§ 44-51.7. Discharging lien.
Liens created by G.S. 44-51.5 may be discharged as follows:
(1) By filing with the clerk of superior court a receipt of acknowledgment, signed
by the county treasurer, that the lien has been paid or discharged;
(2) By depositing with the clerk of superior court money equal to the amount of the
claim, which money shall be held for the benefit of the claimant; or
(3) By an entry in the lien docket that the action on the part of the lien claimant to
enforce the lien has been dismissed, or a judgment has been rendered against
the claimant in such action. (1969, c. 708, s. 4.)
§ 44-51.8. Counties to which Article applies.
The provisions of this Article shall apply only to Alamance, Alexander, Alleghany, Anson,
Ashe, Beaufort, Bertie, Bladen, Brunswick, Buncombe, Burke, Cabarrus, Caldwell, Camden,
Carteret, Caswell, Catawba, Chatham, Cherokee, Chowan, Cleveland, Columbus, Craven,
Cumberland, Dare, Davidson, Davie, Duplin, Durham, Edgecombe, Forsyth, Franklin, Gaston,
NC General Statutes - Chapter 44 Article 9B 1
4
Gates, Graham, Granville, Greene, Guilford, Halifax, Harnett, Haywood, Henderson, Hertford,
Hoke, Hyde, Iredell, Johnston, Jones, Lee, Lenoir, Lincoln, McDowell, Macon, Madison,
Mecklenburg, Mitchell, Montgomery, Moore, Nash,New Hanover, Onslow, Orange, Pasquotank,
Pender, Person, Pitt, Polk, Randolph, Richmond, Robeson, Rockingham, Rowan, Rutherford,
Sampson, Scotland, Stanly, Stokes, Surry, Swain, Transylvania, Tyrrell, Union, Vance, Wake,
Warren, Washington, Watauga, Wilkes, Wilson, Yadkin and Yancey Counties. (1969, c. 708, s.
5; c. 1197; 1971, c. 132; 1973, c. 880, s. 1; cc. 887, 894, 907, 1182; 1975, c. 595, s. 1; 1977, cc.
64, 138, 357; 1977, 2nd Sess., cc. 1144, 1157; 1979, c. 452; 1983, cc. 186,424; 1983 (Reg. Sess.,
1984), c. 933; 1985, c. 9; 1985 (Reg. Sess., 1986), c. 936, s. 6; 1987, c. 466; 1995, c. 9, s. 1; 1995
(Reg. Sess., 1996), c. 676, s. 1; 2000-15,s. 3; 2000-107,s. 1; 2017-53,s. 1.)
NC General Statutes - Chapter 44 Article 9B 2
5
EMS Ambulance Bill Uncollectable Report Through December 31, 2017
Balance
<None> 5,252.73
AARP CLAIMS 1,550.00
AARP-UNITED HEALTHCARE 250.00
ACS CONSULTING SERVICES INC 73.08
AETNA INSURANCE 300.00
AETNA MEDICARE ADVANTAGE PPO 1,672.50
AETNA US HEALTHCARE 535.87
AFLAC-ATTN: CLAIMS 372.50
ALLSTATE 250.00
Anthem BCBS 395.00
ARCADIAN HEALTH PLAN INC 30.00
BCBS/NC 6,794.46
Bill Patient 9,562,793.34
BLUE CROSS BLUE SHIELD MI 85.45
BURNS, DAY& PRESNELL, P.A. 572.50
CIGNA HEALTHCARE (BOX 5200) 795.90
COVENTRY HEALTHCARE OF THE CAROLINAS 808.73
DUKE PLUS-WAUSAU INSURANCE 135.05
EMPIRE PLAN 81.55
EMS ASSISTANCE FUND 288.26
ERIE INSURANCE COMPANY 487.00
EVERCARE 977.50
EXCELLUS HEALTH PLAN 1,125.00
FRESENIUS HEALTH PLAN 86.20
GEICO AUTO INS (GEICO LANDING 380.00
GMAC INSURANCE CO 1,290.00
GREAT WEST 70.34
HEINTZELMAN LAW OFFICES, PA 501.25
HUMANA (WI) 495.25
HUMANA (PO BOX 14601) 1,797.25
HUMANA GOLD PLUS MEDICARE 650.50
HYLAND AND PADILLA, PLLC 518.50
KELLY&WEST ATTORNEYS P.A. 544.00
kKING LAW GROUP, PLLC 570.00
LAW OFFICE JASMINE L ROSS 525.00
LAW OFFICE OF THE ATKINSON LAW FIRM PLLC 427.50
LAW OFFICE OF BOOKER LAW 450.00
LAW OFFICE OF CRUMLEY ROBERTS LLP 472.50
LAW OFFICE OF DIENER LAW ATTORNEYS 399.00
LAW OFFICE OF JAMES ROGERS ATTORNEYS AT LAW 110.47
LAW OFFICE OF LANIER LAW GROUP (JAMESTOWN, NC) 420.75
LAW OFFICE OF MIKE LEWIS ATTORNEYS 525.00
LAW OFFICE OF PHILLIPS & MCCREA, PLLC 565.00
LAW OFFICE OF TATUM &ATKINSON ATTORNEYS AT LAW 1,047.50
LAW OFFICE OF TWIGGS STRICKLAND & RABENAU 557.50
1
6
EMS Ambulance Bill Uncollectable Report Through December 31, 2017
Balance
Law Office of Whited, Doby& Ray 610.00
LAW OFFICE WILSON RATLEDGE 520.00
LAW OFFICES OF ERIC H. KASSOR, P.A. 417.75
LAW OFFICES OF JAMES SCOTT FARRIN 3,955.26
LAW OFFICES OF JEFFREY J. WIEBE 412.50
LAW OFFICES OF KENNETH J. STEINBERG, P.A. 1,107.50
MEDICAID 4,705.08
MEDICARE (PALMETTO GBA) 38,945.49
MEDICARE RAILROAD 483.63
NALC Health Benefit Plan 457.50
NATIONWIDE INS CHARLOTTE 413.62
NC DEPT. OF CRIME CONTROL AND 100.00
NC FARM BUREAU (GREENSBORO) 517.50
NC HEALTH CHOICE/BCBS 652.50
NC STATE HEALTH PLAN 487.50
ORANGE COUNTY EMS ASSISTANCE 1,099.18
PATIENT REQUEST 482.50
PGBA Correctional Claims 1,680.00
PRIMARY NETWORK ONENET PPO 480.00
SH P 1,023.00
SOUTHEASTERN 372.50
TRICARE (BOX 870140) 907.50
TRICARE (DEPT OF VA) (BOX 530 580.00
UMR 225.00
UNC HOSPICE 529.00
UNITED HEALTHCARE (Atlanta GA) 1,614.64
UNITED HEALTHCARE (PO BOX 30995) 399.00
UNITED HEALTHCARE (PO BOX 31362 SALT LAKE CITY) 150.00
United Healthcare Community Plan 85.06
UNITED HEALTHCARE DUAL COMPLETE HMO 878.92
UNITED TEACHER ASSOC INS CO 136.55
V A MEDICAL CENTER 630.45
VA Veteran Affairs (Salem) 722.24
VA DEPARTMENT OF VETERAN AFFAIRS (136A) 303.50
VA Dept VETERAN AFFAIRS TX 3,208.68
VA DURHAM VETERANS ADMINISTRATION 562.50
VA MEDICAL CENTER 3,093.83
VETERNANS AFFAIRS REGIONAL OFF 572.50
VVA MC 136A 547.50
GRAND TOTALS 9,672,099.81
ARinR by Current Pavor (Trip Date)
Trip Date IS BETWEEN 01/01/2003 AND 12/31/2017
2