HomeMy WebLinkAboutAgenda - 08-20-2002 - 5b � 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: August 20,2002
Action Agenda
Item No. 5-b
SUBJECT: Tax Collector's Annual Settlement
DEPARTMENT: Revenue PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
Resolution Jo Roberson, ext 2727
Reports (5)
Orders to Collect TELEPHONE NUMBERS:
Insolvent Reports (3) (provided 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 2001-2002.
The overall tax collection percentage for the county is 98.70. The overall collection percentage
has three components: real property, personal property, and motor vehicles. 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 six consecutive years.
The tax collector is required by NC 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.
NCGS 105-373 requires the tax collector to furnish a swom 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
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
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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 computer disks to the
Clerk to the Board containing a complete accounting of each list.
There are also two settlement reports. The first settlement report shows all taxes charged for
collection for 2001-2002 fiscal year. The tax collector is credited with all sums representing
taxes collected and deposited, the principal 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 during the 2001-2002 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.
4P 3
RESOLUTION APPROVING THE
TAX COLLECTOR'S ANNUAL SETTLEMENT
FOR THE CURRENT YEAR 2001
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 2001 Unpaid Taxes on Real Property
(2) Tax Collector's Report of 2001 Unpaid Taxes on Personal Property (Insolvent List)
(3) Tax Collector's Report of 2001 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 2001 Tax Accounts
(7) Settlement of Prior Years (1992-2000) Tax Accounts
ADOPTED this the 20th day of August, 2002.
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 2001-2002
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 5856. The
total amount of taxes waived is $14,903.94.
The total number of real estate and personal property notices less than five dollars
($5.00) is 250. The total amount of taxes waived is $1,128.56.
COLLECTIONS OF NON TAX REVENUE COLLECTION OF RENTAL VEHICLE GROSS RECEIPT
TAX FOR MUNICIPALITIES
EMS Ambulance Fees 818,488.51 Chapel Hill 33067.31
not inclusive of Medicaid Reimbursement
(see additional EMS report) Hillsborough 58.35
Medicaid Reimbursement for EMS 46,095.43
Schedule 8 Licenses 476.25 TOTAL 33,125.66
Beer & Wine Licenses 12,393.00
Rental Vehicle Gross Receipts Tax 39,003.15
TOTAL 9169456.34
COLLECTIONS OF MISCELLANEOUS AD VALOREM TAXES & MOTOR VEHICLE TAG FEES
Fiscal Year 2001-2002 All Prior Years
Adjusted Total Amount Collection Adjusted Total Amount
Levy Collected Uncollected Percentage Levy Collected Uncollected
Town of Mebane, Motor Vehicle Taxes 11,664.36 10,654.99 10009.37 91 .35% 29097.66 11320.33 777.35
City of Durham, Motor Vehicle Taxes 434.10 434.10 100.00%
City of Durham, Motor Vehicle Tag Fees 65.00 65.00 100.00%
Vr
2001-2002 EMS COLLECTION SUMMARY
TOTAL BILLED $1,874,825.00
MEDICAREIMEDICAID WRITE OFF $673,576.86
TOTAL COLLECTED $818,488.51
BALANCE OUTSTANDING $382,759.63
UNCOLLECTED 6-30-02
68.14%
COMPARISON OF COLLECTIONS OF EMS
FISCAL YEAR 1999-2000 FISCAL YEAR 2000-2001 FISCAL YEAR 20011-2002
TOTAL CHARGES $1,459,750.00 $13578,500.00 $1,8749825.00
BUDGET PROJECTION $550,000.00 $675,000.00 $725,000.00
TOTAL COLLECTED $597,522.50 $713,255.74 $818,488.51
MEDICAID REIMBURSEMENT (began in 2000101) $42,962.56 $46,095.73
Total # of charged
assessments/trips 4957 5244 5008
a
SETTLEMENT OF 2001 TAX ACCOUNTS
Orange County, Fire and Special Districts
Towns of Carrboro, Chapel Hill, and Hillsborough
for Fiscal Year 2001.2002
Orange Fire & Special Town of Town of Town of Grand
County Districts Carrboro Chapel Hill Hillsborough Total
CHARGES
Adjusted Levy-Real 637532,684.56 129274,729.37 6,0311332.80 17,046,639.86 2,196,447.13 10100811833.72
Adjusted Levy-Personal 3,8850266.41 208,873.36 8441838.60 225,897.83 5,1641870.20
Adjusted Levy-Motor Vehicles 6,3071912.83 5799038.90 11293,328.16 207,701 .61 80387,981 .50
Adjusted Levy—Personal & Motor Vehicles 1 ,649,021 .13 11649,021 .13
Adjusted Levy-Vehicle Fees 1650585.00 513,235.00 449320.00 7239140.00
Interest & Penalties 2669990.62 130018.30 35,606.53 7,870.65 3239486.10
Total 73,9920848.42 13,923,750.50 60997,848.36 199733,848.15 21682,237.22 1177330,332.65
CREDITS
Real Uncollected 557,520.04 760413.65 24,029.34 59,488.63 25,868.81 7430320.47
Personal Uncollected 541618.41 590.95 10,930.94 1,583.65 670723.95
Motor Vehicles Uncollected 429,245.45 53,983.76 65,396.54 22,827.12 571 ,452.87
Personal & Motor Vehicles Uncollected 71,831.73 71,831 .73
Motor Vehicle Fees Uncollected 22,787.81 40,151.25 6,767.75 69,706.81
Cash Deposited 72,951 ,464.52 13,775,505.12 61896,456.50 1905571680.79 2,625,189.89 11508061296.82
Total 73,9920848.42 13,923,750.50 89997,848.38 19,733,648.15 21682,237.22 1170330,332.65
COLLECTION PERCENTAGE
Real 99.12% 99.38% 99.60% 99.65% 98.82%
Personal 98.59% 99.72% 98.71% 99.30%
Motor Vehicles 93.20% 90.68% 94.94% 89.01%
Personal & Motor Vehicles 95.64%
Motor Vehicle Fees 86.24% 92.18% 84.73%
Total 98.59% 98.94% 98.55% 99:11% 97.87%
Collection Percentage Reported In the CAFR and to the LGC 98.85% pined county, Fire&special Diana Overall Collection 98.70%
NONE Jo Roberson, CTC, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable fire/special districts, being duly appointed, respectfully
reports that she has made a diligAnt effort within the time permitted by law to collect the taxes due from persons listed out of their personal property and by other means open
Sworn to and subscribed before me this 201h day of August, 2002.
Jo Roberson, Tax Collector, CTC
Notary Public My commission expires
V
SETTLEMENT OF UNPAID TAXES
FOR THE YEARS 1992 THROUGH 2000
Orange County, Fire and Special Districts
Towns of Carboro, Chapel Hill, and Hillsborough
for Fiscal Year 1992-2000
Adjusted Levy Total Uncollected Balance Interest
Collections (Accounts Receivable) Collected
2,258,625.88 9992806.14 11258,819.74
Orange County 350.60 281.79 68.81
Downtown Revitalization 5,784.02 2,820.11
Orange Rural Fire District 81614.13
EOand 4,890.96 21997.26 11893.70
71092.03 41410.94 20681.09
South Orange 21739.27 11666.29 11132.98
New Hope 4,717.86 20998.35 1,719.51
Eno 11069.32
Orange Grove 3,237.07 2,167.75
0.95 0.95
Chapel Hill
Little River - 20528.69 11930.18 598.51
Cedar Grove 5,347.54 31904.89 11442.65
74319 596.35 146.84
.
South Triangle 10.88
Damascus 93.12 82.24
White Cross 31769.05 20681.18 11087.86
CH School District 145,470.57 90,710.80 549759.77
Total County, Fire, and Special Districts 2A48,220.91 1,119,969.14 19328,251.77 103,507.56
Town of Carrboro Real 154,606.82 281878.22 125,722.80
Motor Vehicle and Other Personal Property 126,422.76 68,080.81 58,341.95
Total 281,023.58 96,959.03 184,064.55 61707.04
Town of Chapel Hill Real 282,492.98 48,340.88 2341152.10
Motor Vehicle and Other Personal Property 187,787.66 98,642.91 89,144.75
Total 470,280.64 146,983.79 323,296.85 81925.09
Town of Hillsborough Real 82,823.07 511347.91 31 ,475.16
Motor Vehicle and Other Personal Property 12,694 63 77 46018 509054AB 8,498.05
Total
Jo Roberson, CTC, Tax Collector for Orange County, Towns of Carrboro, Chapel Hill, and Hillsborough, and applicable fire/special districts, being duly appointed,
within the time permitted by law to collect such taxes out of the personal property of such taxpayers, or by other means available to her for collection of such taxes.
Sworn and subscribed before me on this the 20th day of August, 2002 Jo Roberson, Tax Collector
Notary Public My commission expires
ORDER OF THE BOARD OF COUNTY COMMISSIONERS g
IN ACCORDANCE WITH G.S. 105-321
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 2002 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 20th day of August, 2002.
Barry Jacobs
Chair, Board of County Commissioners
Attest:
Clerk to the Board of County Commissioners