Loading...
HomeMy WebLinkAboutAgenda - 08-15-2000-5bORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 15, 2000 Action Agenda Item No. _ 5-1~ SUBJECT: Tax Collectors Annual Settlement DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Resolution Reports (5) INFORMATION CONTACT: Jo Roberson, ext 2727 Orders to Collect TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 33fi-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 the collections for the county, all fire and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough during the 1999-2000 fiscal year. The overall tax collection percentage for the county is 98.47. 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 collect over 99% on the real properly levy for the last five consecutive years. The tax collector is required by 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 sworn 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 2 insolvency is not a release. The tax claim .is not discharged or written ofF. The reason for making the determination is solely to fiacilitate 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. Included in the printed material is the first page of each of these reports. Also provided are two diskettes containing a complete accounting of each list. There are two settlement reports. The first settlement report shows all taxes charged for collection for 1999-2000 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 repork shows all prior years' taxes collected with the 1999-2000 fiscal year. FINANCIAL IMPACT: There is no direct financial impact associated with the Board's receipt and approval of the tax collectors annual settlement. However, the report is highly significant in that it documents the status of the County's single most important revenue source and reflects in a very favorable light the County's strong financial position. RECOMMENDATION(S): The Manager recommends that the tax collectors settlement be accepted as reported and entered upon the minutes. 3 RESOLUTION APPROVING THE TAX COLLECTOR'S ANNUAL SETTLEMENT FOR THE CURRENT YEAR 1999 AND PRIOR YEARS BE IT RESOLVED lay the Board of Commissioners of Orange County that the following documents attached hereto are received and approved, consisting of the fallowing: (1) Tax Collector's Report of 1999 Unpaid Taxes on Real Property (2) Tax Collector's Report of 1999 Unpaid Taxes on Personal Property (Insolvent List) (3) Tax Collector's Report of 1999 Unpaid Taxes an Motor Vehicles (4) Tax Collector's Report of Minimal Property Tax Bills (5) Report of Collections of Nan-Tax Revenue and Miscellaneous Taxes (6) Settlement of 1999 Tax Accounts (7) Settlement of Prior Years (1989-199$) Tax Accounts ADOPTED this the 15th day of August, 2000. Moses Carey Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners 4 ANNUAL SETTLEMENT OF. THE TAX COLLECTOR FISCAL YEAR 1999 2000 ante °! ~° ®ra ~~ ~ ~~ ~ ~ 17 ~ ~ a ~Qtth fat°~~~ JO ROBERSON, CERTIFIED TAX COLLECTOR (CTC) TAX COLLECTOR Orange County Department of Revenue Mickey F. Sykes, Assistant Tax Collector Valerie A. Curry, Revenue Technician !1 Jennifer R Blalock, Revenue Technician I Bobbie B. Underwood, Revenue Technician I Nancy T. Freeman, Administrative Assistant Lynn H. Lafater, Tax Clerk Janice T. Latta, Tax Clerk Jeanne B. Johnson, Tax Clerk Jackie Morrow, Tax Clerk Bernice M. Gwynn, .Tax Collections Clerk ca cp co co cc ca m ca co co cn ca cn ca c~ c~ a ~ cD ca w co co co cfl ca ca c4 ca ca m ca cc co cn co m N N pWD OVo CVD dVi W CWO W ~ A ~Vp GVi A ? V A N V UWi V ~ ~ !J ~ V ~ ~ ~ Cm1ti ~ (OTI V ~ ~ ~ a d w ao ao co .v w ~ ~ ao m m V oa m ao ~ cn ~ w ao ~ ao ce ca ao ~ ~ ao W ~ ~ ao m m w .W W W d O O -~ W d cis oo Oc GD ~ o0 0o cri ~ ~ oo --~ .P tp O to --~ CO cn Cn N Cn Oo N (D 4 d O ~ O V V V V V -+ GY Gti O C R Oo O -+ ~ (C ~ V j Ul N cC -i O pD V V V C7'~ V V V O] c0 DO V? W.PJ~NO~~-1 WNfJ~t,T~rnAa~ V O VjOAGD~~ W V V W V~-cDCDN N W N ~• ~ V ~ Cn c0 V ~ Ui N V V O Ch V d ~ --~ O] W OD W U7 Ctl V G W V cD cD W C? ~ V N f11 W W O OD W Cn CTS OD OD U1 O cD V W OD d W~ V A V O V Ui ~ V O d -~ O C1D ~ V (D d O~ W A tp N Ul OD U7 ~ OD A .A. Cn A Ul W Ul O ~ 07 J~ Cil V --~ -~ V Cn ~ (D A GD ~ W W ~ fD (n A W O ~ N O NiN~~pw~~~aoV(~~a~~y~x~ ~~k~kZ~rj~~fi ~Cnr~_~~_~ L`,~~~"T1n~ ~TI7'1(/j(ATI(A W W G(~J1 N ;a~C~m W ~~~Nfnmm~~ OOm mT 2~a~00~.~00Ov=~^Qmz~~R~~~wma~vnigo~ra~ Z2rZ~m(7 p~]CXoca7~C m c0 cnz ~ n zzc~cTmy~p.pmaoo~mmonc cao~~mm~cr~°=maomr~a-p L7 O n z~ 2~ ~^ ~~ a0o ~ m~~~ O Om Om ~ n p W m ~~ Z =O =~ c 0 mmOrcn~mmd~m00 OVi~m~ y~~ ron^~n~ vm0="o nn -tom u~mm moor- cn n c- ~ =n ~mm~ tncn0 nw r--~r~cn cn0-nm TAW ~~=n~v~ ~ m mmy ern-- ~°=--i-i -i~av~c m~,m m~nm--i~rr~- ~~~m~ ~~r ^^ ~~ OW-z ~ ~ ~ ~^~ m ~~^~ ~ ~_ 4,'~ miz~ ~mm m rmm z rcn~-~ ~~~ Z N ^~~~ ~C~ ^ ~~m z O~~o ~~~ -v l 4'O~ ~~~ ~ n0~ m ~dv~ i'~= ~ N iza NmfJ1 n r~Z m 03fAN ~c¢ ., -v O m ^cn^ m ~N V c°n ~ ~ z w z~ G7 O V rn O ~ ~ n~rrrnyynwrrryrrr-~yryyryrr rrrryr r r O N j ~a ~~~p Odi ODD NN ~ ~ ~ aD d ~ ~_ &9f13W~0~0 ODD W IV ~ N~~ W~b9~C~f1 Off] V~p~D V ~ {fjw~fA4RfH fjQR j9~fA~ -+NCfl~~CnN~~C~NNOOOtp~cp~~aa V ONV V{{~yCn~P~+NAUOit~riO~tDt~i'~NGW] N Cn cD 1 Cn W N O N 1 ~+ P rn QD Q~ W CJ V Q~ Oo ~ ~ A N N ~ V 00 ~ i p ~ O~ C> Oo O~ O] CTS C1 A N A W G1D O fT~ A ~ W cp CO V s (O W <p O OD -+ ~ O fJ1 O -+ ~ W ~ O V Q~ C11 -+ N V W cD~~ V~1<D~~NNfriA~D-~ V O V N~Cti--•~O~pONV 4~ WNG~N000f.J~i caaooomwaoo~mo~ nnnnnannnnvnnnnnnnnnnnn~nnn nnnnnannn~C-i-I -I-I-~]7zZZZZ~rrrrrrrrr CpfnLA]777~rrT~m~~~~~~~a7--I^v^^ (/~fAfnrrrrrmz~~~ mmnmmm~~mm~~-n-~~~-~-i-nlzOmm~nm~00ppZZZn~~~~ ~~~mmmzyc_Ommmmmmm.O.iz~~tnC~OZZZZZCn~nZm000 ~~zrn~~`mm^z~xr~ozi~o~oaoO~~mOOm~~m~~n,=^^-~~~ o==~~zmz °~~~~ooooo~~'°~~'°aWrrni~~oamn~ o~ zz~~~=~n~ m~-Zii~~-CZm-nrr-=yOm~~~r~nr~r,nzzy mmm mm ~ Z mmm ~~z~mn~c~u'cnv~~2 =zC CnfIJCn m ^o^ nn m~~©v~ ,~~ _~ o ^ ~ ww~ ~~ m~mmr n ~ ~ m ~- z ~ m ~R~ ~fZ°Rof~ R°1~Nf~fp f.~ R7 S~R~f~f~nfn~fr~m f~ Refs fl~Vi ~~ n-onm (70a~~oao ~ m~~-nacg~-w p rr CC nn Tmzm n~CCC n aonc77c~-nV O ~C ~~ ~~ ~~mz mpm~s= m z~~~~m~m~ ao rC) mm ~ m m r z ~ m r D~ Z n w y n~ _ ~ m w w to n z a~ m m mm' AW ~ mO0 ~ y= ~~O ~ m m ~m m~ z pzTn. m m~ o z~0 z z 0 0 -o Z r ^ C~7 0 n m m ^ c m z n m n v O 0 C m 3 cb m m .n d m m x a rn w d N C 0 O i J j ..L ~ ".• ~ ~ ..J ~ ~ ~ ~ 1 1 ..i j j j ..-4 ...- ~ ~ j ~ ~ ~ J 1 ~ ~ ~ ~ J ~ j a<ac~comcacocococpcocpcococnc~cactiococa~ncoc~caco~ccowc~cocccoc~coc~ ~ :O<OCOCflNcD<ONcOCONNN(DCO~~cNnc~'i,~awirnrn~~aarn~~~r"'aw~~a~i ~ o~ a~ o~ a~ rn rn o~ o~ a~ cn v, cn rn rn r J7 C17 C77 (~ ~ fJ7 (fl i 07 f37 V W N fSl Cli V V O 4 Cil U'1 C1Y G'1 C77 d Ui C71 .P ? A j OD V ~ C}7 (O A W W Ca d ~ W OD N N ~ ~ 00 ~` i <p cD j] CO (dG ~ dd] N ~ A SO CVT1 OD d] U7 c~D W d O A V ~cDa~~UI pCT~~lO~ ~<DC7~NU7~ &9 ~~ ra3~ ~s~ -~rfl ~ ~ ~ ~ ~ ~ ~ 6R{}}EA$3&3{i3j NFf}Cf}~ i C.] W 1~jO NEl3iE9 ffl'iAfd9N~FSFA ~fAN~Nffi{i3~1 pD V 00 W Cp V W Cn V W W GD O~ Ul V Ca cP -+ W Q~ V ~ N ~ N -• N cO W Cn C~ i a ~ -` d C m i W aoca'WOco W CnO-~+iCT~c04~PN V ~O:PC]O~(Y~OcO~G V W W cD W V-~CJ~V po Co G] G] aD O~ V N W rn co d O~ W A V W cP d ~b Qo L11 j Op ~ ~ O cD f.J Cn rV W O W O ~ ~N W OD 41cpGOd7NN~OD WQ1fJiCD1N V cDdjQjdOd1OD~ . p7~1°°0'0700'mmmmavavanvvvanaai-a-iaaican~zz~~vv~n OOOOOamN ~~~ Cnmyyw ~ v a rr om-~ao~~a~ mT.~ovmmmann~nma ~~-~-i~on~mOz~~zZ m~zcntntncz ~ aa~tn~-i~~~~ ~~o; m~~~~mc~mmmmc g m _ _ _ ~~7mOn~~~Of,7Zny~'~ `p=~~mZ~~ij~~~~2~mtnl~~Z~m`p ~ _ m`mn~cz~n m~2O2Lr-z2~no~mzc7c7a~v~ ~r=~r ~~fnCm~ -~ ~ZZ azz-O ~ ~-~ mmpn2 o a 7 c n a ~ n C 2 m= L i t onrao y mza m~mvaa~a m L7a~a~v_~m, y ~2m n2 ~ C n C7 v z o m 77 a z~~an ~ mn'= ~ U, ~c ~ Orr ~ ~ mm m m ~ vi ~ v ~ ~ 77 2 fn ~ O OO m ~ ~ ao ms~O~¢° 22 na ^m2 = c7 ~~ o~o~ cn ao z~nn~]o ~7o ~~ cv~a a ZO np~p ~ a v v z c7 0-~T`DOO i,7 f,7 00 T`L7O~ ~0 mp° ~On~ ~ m ~ ° n ~~ ~ -nZ~ y. p r n~z ~~m. m~ 2r ~ = m O "o~OV~ mO ~~mm. z Oa O~~-i m v ~ z cp ~ v O m~ m=~z ... -~.p.u'~CTS-+~C~,VieONAiNCnNNjNCnO~i~C~ W rnCJ~-}Na~V-y.P W ~~ y C7iCtDCN.a~iO0Cn0>jdtnO.PdaO oaoc~cnacndao~A~cd1cJ~-+iN oNOaiaoiododVOiaaornoNVOaoao~omooo~~ccO o --+ d j W ^~ CO U7 j d V --` U'~ d d d O GD A CTi O -~ p (O CTI O ~d ' C17, ~ ~ CO W a7 ~ N~~-0....~~.ir~tnnao'oz~N .iac7n ZrW~~~W~~~a,OO N mni"O'm2~i~cnwO:~on~~~~OOxi~nv°'.pO.~a~w~aoCOX 2Z CZ'nCJCC. --I r-r ~ CnCr ~Z~ICCAZ~ v~?~-~-im°o°D,^rr,am~~c2nOO~ np-~I~oapy~.-[rmovc ~ omtzi~m v 277paZ70pO~22 ....OaovcaO2o7Cnr2237~~~ ~ O 2 rOZm vOpZ772~ d-iva=r~2y~2~rv -1 ~~20 ~ p 2~p~pov©~] ~-r-II~~OO^r~ao~.O O w ~ ~ ~2cn~r ~a0m ~v°=~ - ~ CA ~ ....vim' fA ~ O .r~ 2 0=~ c ~n ~ D= m ~ o ~ N c~cnvnv=vc7c~n=~nc~^~~==^2ca~c~n=~c~monc~vm=c~ n am~~~~~van~~na~~~~~~°canv~~amon~~vna~rn ~ 'o ~ 2 2 2 CA 2 ~ z7 ~ (/) -I ~ "0 2 r r !A CD 2 ~,7 'o ~ ~ -o C/) a ~ z = ~ ~ 2 ~ (A ~ m aC~aWn~~~p7m~~~ooaoaaaoam~~~~Om~v~~r'~v°°r O O ~0000~ ~_ _ ~~~77~222770722 223777 X22=277 2 22 r= O O r=r-~O~r=~ 0000 ZP~~r=O ~ r=-~ Or~ r ~ rrrSC rr ~~ ~r-'rrr~ r rr'^ Cr n O 2 2= 2 2 2 = co w 5 0 C `a m N G `~ G m b rn ca d N Q Q d 6 ZZZZZZZZZZZ~ZZZ~~ZZZZZZZZZZZZZZZZZ2Z ~ ~~~~~~~~~~~~~~~aa~~~~~~~~~~~~~~~~~~~ -~ ~ ~ CD i (O ~ CP CO ~P CO CO -i Cfl CD ~ ~ CD -+ CD j s <O (D 1 ~ (O LO (O ~ 1 ~ W W (G C~ CO (D --~ lD LO Cp [G C4 CD Lp CD Cp cp cfl cp [D cb lD cD LD (D W. Cp cD cD ~O (O Cb ~ CD cp cp lp ~O Cp (D lD (b Cp (D (D ~O cp lD cD fD cp CO CO C4 CQ (p (D (D ~p cD (D (D ~D CD (O cp cD (D Cfl CO fp Cp cD LD ~O CO (O 1 <O ~O ~ (O ~ ~ ~ ~ ~ CQ -~ -~ (C (C ~ fp ~ ~ (p ~ j (O ~D ~ W ^+ (p Cp <D fp ~ _.i. j ~~ „' w~ W Vd 1~ N~ W cD O N V CD W cp d V i w 4 Co V N O W cD --• Oo C7D W W W -` 1 W O V ~ W~ V ~ V ~1 cD U7 d ~P V i W d W W (7Y V V Q1 d d CVD ~ W ~ OVD O ~ W N 4 N CAD ~ U1 CEO j N ~ W GG ~ V A Q7 N V ~ ~ (~D ~ V GD W Cj0 .p. A N~~WONdd ViW CndfJ~ W 4D (QfJ'~ V GdcDrnc~DQod~(J1U~iNI~V N W ~jcVDOVD &9FflNEA&3~ffl ~b3~~fl9~Ab9&3~f9~&3fA ~E9{i9 ERfl3EAFi4&9fA~£l3WN N~~ C a> v v _ao ° ae v V rn~ w m d w rn oo m ~a cri ~~~ V a~ V N~ V N V o fi7 ~ ~ ao rn w N co ca rn w N Cn d cti an --• -~ C~ V V ~ A W U7 CO OD N ~ d CJi W QD pp OD ~ W N GJ OD A OD N V ~ CA W V R1 (C d ~ ~ GJ -~ cD--+Vd]CJ~4~~CTiiCN~rJ~~A--~O~ W N W-+~j.ANAd W dd W W ONE W C~~CC'[l~~ ~~~CrC~~N~ CCZiCC~Cx~771~-C~~N77xW ~~]7r`~2 77~Z7 V ~~ W ~~C~~~NN2N(7~N~~poN2fn~]7Ca N ~ pp ? (J pp ~ 4P N N " . Cn W d N ~ V V pp N Q~ j V N~ (~D W~ Cep CWJI C~ii V~~~~ j OVi ~~ W V N N V ~ p N A Od7 *' ~ W Cho N W O ljD ~ dd7 V dN W ~ACnvvNN W cO W W W~OW0~U7V W V~CoV~dApNC~Cn aAaaaaaaaaaaaaanaaanAanaaaaaaaAAnaan OOO000oOvvvvovvovvvvc7ovvc~~nnWOOa~aooomcA ccccccccCCn~mc~n~anaaa anaooom~ommoaoa°' r= mmm7^Amymr000~~~~~~~~~tncncnCa~~~cmaoa a~~~~~~~z~2mnc~c7v~tncnrr~tncncncnrn~~~m~~zzrzy-i aa~7a700000cmrmT`T`T`~~COOOO~vnAAO`Cmi~-mi~nz~C~ ~CS-~mmm~~~AaC--I-~a~y~n~~~~~Aaaa 222~~0 O~na~~aoaoaomnnc~~~z~~~mmmm~C-zi-zi-z-~m~~~~~mmz yZmC7(7n~~~n0~~~~2D-Crrr`r~022=f1~ma00a2Zm-~I Zy aaA~r-icyO~~ymaomnAnaO~000cv~zAZ~maoao n?ooovan~~u'yn~z~nzzz o=~~~~~cOn~o~Ny~~ ~ mmmppnm~~~7a7C~7^~zzZ rm-ZZZZ zp202ao0 O ~~~ano~ ~OOra00tn ~ mmm Tr'~~wzymz ~ nC~iOrn r OnOo ~ c~°i~i'nai z~O~m ~n z `n m AA m y = ~ zzz n ~ v~ y v z y o m a o ~naN m a~ m ~ -~ ~ m ~ n ~y~ o m ~ _ ~~~ a~ ~ c ~ a~ m m a O~~n v © ~ m~°~ ~ y m ~ m c ~ m m ~ ~ W N~NNN.pA~ji(fjCb CO(DN W ~i--~..+j~C11f1~(7iA~Cf1 V N W W ~VJ rnom°oooNOO~d~~A~~N~N~OdPadoOpoNCjj~~dd~wc~'i,n ~~ Z=ZC>a~ W rnwcnwZ~222N r0407WpproV V V ~2~Z~ Ndm ~~mD~O~~Op~-ri000~=z~]7a7~o~m~OO~O~nn~~Wd Z~~x22~2r0~~~ S,7f+70f,7 a7r-rr ~ n m~ tjj~~00~~~m~OoVitmi)cmJ~~~022220~]rrr- m~~~~l~i12 c,~Ozzo ~cnao -+-~~ y~-i~-i~~m-[~~ m m v~xcncnOcncn-~ao~=mmmOCOcnrr~tncnO~a~aoao zm~z°-~~cn n n ~ ~ m0 ~ ~ ~ o m ~ ~ 7^ a n ~ ~ o z ~ ~ z o o ~ ~ ~ ~ n ~ ~ °~ ~ n r O v 0 ~~~oo~ o~~~ova~ a°o~~~~.~vo amoamo~ ~~~ _ ia~ ~ ~~ ~~~ Haan ova oa.i c -`x°'020-i ^C7c~cr~cr~u~ ~~~~ ap-~-~o n _ ~ mAy v~aocom ,ka 2 ° ~° p o ~OO~v00~~2ca0~~022~00~O~O~o~7~oOn00~2a0~ A A 2 2 2= 2 2 2 2 2 2 2 2 r=- ~ 2 2 2 2 2 2 2 0 0 0 A 2 a 2 2 r~ 2 2 a7 avaAnaanarannaar~-aaanaaaccc~n~7aarmna aoaa-o~,~~vv-otn~~~~-acncn~~~~~~~L~00~o-vaa-o-ov~z~~ a~aommmmmmmwmmmmmaocommmmmmmmmmmmvmmad mm OOrrrrr-rrprrrrrpprrrrrrr~~~OrOrrO rr ~~72222222~722222~]7222=222000~2~2=~ 22 OO~~~i=~r~Orr=~rr`~OO~~~r~r=r=ZZZ0i=0rr0 ~~ r r r'r r r r~ r r r r r C C r r r r r r r~~~ r` r r c r r y~ x 07 r O m L7 z a m a 0 v O N 0 a C m m a 0 d C m w y O rn w 0 N 0 d d 7 8 TAX COLLECTOR'S REPORT OF MINIMAL PROPERTY TAX BILLS Fiscal Year 1999-2000 North Carolina General Statute 1,05-321 (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 5,801. The total amount of taxes waived is $15,844.31. The total number of real estate and personal property notices less than five dollars ($5.00). is 2572. The total amount of taxes waived is $982.76. C7 n o ~2 ~ g 3 a ~ a v ° ~ ~ m ~ ~ 6 ~ 3 ~' g a ~ 0 0 0 C C ~ ~- ~ ro c~ ~ m m o. ~ --i m ~ ~ ~ ~ ~, m m `~ m m ~ y _ n ,.. N I` o j ~ ~ ~ m ~ ~ ~ O V ~"~ tp ' N m r n ~ ~ ~ °o m °~ ~ a ~ ~ 0 °a w rn fl- - ~ n ~' a ~- v m a o3m c (Jl W V n c~ r 4 A W j ~ ~ 0 ~ ~ m N O ~ ~ mo N N W o m ~ a ~. ~ ~ W ~_ ~ ~ O' (/1 e eE o m ~ ~ a ~ ~ w ~ ~ ~- n A__ D ~ -O ~ O ~ Ci. ~ m N y =a N ~ N _ m C ~ ~ ~ n 7 ~.a m .. CL -1 07 cn m O ~ m N ~ ~ a n ~ m 6 O ~~ ao ~ ~ m m ~' ~" o ~ y 2 y N O Z O Z ~ a X N ~ ~ c~ ~ v m m Z ~° ~m rn w c n ,c r, m ~ v v c i, ~ 0 m Q ~ v ~ O o y ~ ~ s O o ~' ~' ~ 0 fA ~ ~ n m n A - ~ -I 7 y ~ rt N ~ w x m m o ~ ~, _ m °-= ~ o o ~ o ~ o O ~ ~ ~ m ~. ~ n ~ n ~i a o ~ c m ,~ •-•: m o O m y m ~ ~ r ~ ~ d ~ ° ~o m ~o O ° ~ o ~ w ~ m ~ s ~ ~ ~ e y m Z ewe Q ui c ~ o O O = S 'O W ~~ ~~ D ~ ~ ~ ~ ~ n ~p N Q ~ C m o ? ~ m W ~. n ~ ~ ® p, y N ~ ~ N ~.6 ~ m m ~ iQ 'C Q ~ c ~ ~C O. a 'o `G "O O O_ N ~ ~ ~ ~ ~ N (D O n 'C3 ~ m ~ 7 ~ omo~m~0 ~ ~Qmomm~ o ~aaaan= .~« O. G.CLa~ O y O~ m r 0 ~' O~ Q O~~ ~ d;, ~~ w~ ~ sp„~ o ~QesGa rrrrrv+ n n ~ w ~? °~~ m ~~~ ~~~ W ~ m Z ~ ~ O ~ Q ~ ~ ~ Ip .+ m ~ m 0 ~ ~" N o C m d - m ~ ~ N W ai N C o "" ~~ m o ~' ~ m ~ LD O~ n N -t O n Z n [i ~~ 'rl N 3 N a m~a N~~ ~ ~~ ~~ n, m ~ o ao S m m ~ n. ci a w W p ~ ~ ~p ~~pp ~ O Cn W b ~~~ W c¢p mom ~ ~ V W (rD~.f~Op ~ ~ CnCOD(~Ti ~ N v-~6) ~ d) fD Oe A DD ~ N ~ O e ~ ~ ~ ~ W O ~ ~ ~ (~D W W W w ao ~ ,r n , ad o w m ~ ,~ m tC tC (D N " ~ V I - T ~ ` ~ ] 4 o rn e o 0 e ~' O tD e ~ W tD (O C (VA N ' [Oll e~ o o e tD V pp qD Cp <P N (7'~ ~D V W ~ ~~p e ~ e o J a v a n c _c i, w 0o w m ~ ~ w ~ W ~ W 4 !fl Ul j W N CTl N ~ fD O N C JI O N ~ OD W m W C1 '' W V P m ~ ~ ~ Q ~ O C1 (7'1 .N+- ~ (~p N V U1 V ~ r01 i O N 60] N N N -+ ()l r ~ W N O i~ 0 ..~ ~ v W N O N Q rD CEO 'P Go G10 IhV9 m :p ~ .dpi O -+ C1l W N ~ Ul ~ QD V co W A N ~ ~ ~ ~ V A ~ W ~ ~ ~ W ID A ~ (71 O CT1 N i ipaov~co tl'i N [n ao .P a .~ i ~ i ~ w ~ m ~ V ~ W Cil ~ ~ V O m A ~ a V V ~ n ~ C i O f J'1 6 W V V O W O ~ j W i W N <D G7 i V W j~ W A ~ r l W W N N O ~ ~ ~ W i N N W W W p j ~ ~ V ~ ~ p O ~p (D ~D 4 N Ci -+ ~O V W N O W ~ [1D N V O N W O ao ~ j qo ai ~ m N cn in a iv iv A O N j ~ N ~ V ~~CTiN~'P A O OD W N OD -'~ ~D N G)'CD ~ ~ N i O! N N V N (4Tl (D 10 o ~ C ~ ~ 3 "C m O Go v~ ~~ ~y n~ ~ ~ ~ A ~+ O C O ~ ~~ m ~ ~ Q Q ~ ~ ~ ~ ~ N O Q N ~ m ~ ~ Q _o a~ Q 0 C ~ ~ 3 3 2~ S ~ O Q o' ~ 0 o ~ ~ ~ ... a c s _ - ~- ~ ... '~~! ~ ~- ._ _ 7- D) ?~ ~' GI \~ g m ~ ;~y o 7 m ~ n O a ~ ~ m ~ ~ 'C Q ~m ~ ~ n ~ o ~ N n Q1 ~ ~ Q ~, x ~c o 0 ~' m n ~ 3 ~ ~ O ~ ~ b m ~ ,n.. ~ A) ~ fA m n ~- o ~ ~, Q GI V ~ 41 W `~ C ~ O O ~' ~ S ~ y m N N c p ~ O p O "~ N ~ m ~ ~,~' Qf G) O ~ ~ O C ~ ~ ~~ Q 7 N. ~C R ~ m o 0 ~ ~ C O ~ ~ `C N Al D to Q ~ W O ~ d~ ~~ ~ ~. A7 C ~ /y ~ G1 m ~" ~ f% ~ ~ m ~~ K ~. Q m .-yr S ~ Ql ~. ~ y y ~ ~ d m 'n" W W . Al 7 Il ~ Q. fQ ~ fi ~ ~ n "o ~' at d ~ O .~. W ~ Q N ~ 1 o a o o n~~ a m~~~~ m o m ~ a 0 . ~ 7 7 _ 0 O m 4 O O ~~ n m~ ~- ~ S~ ~~ ~ O ~~ W m ' (~ p O N p C)n --~~ ~ Z ~ ~ m G ~ m~ o m = L7 W w ~ ~ 4 ~ a i o m °' m m w ~ ~ m ~ o ~ ~ _ _n _ . c = O -n _ ~ m N ~ - ~ o o ~~ -~ ~ ~ c~ ~~~7~~77--1~~7 Q- O O D• O p m O p m m ~ m p~ m ~ Vr p p ~ m m W O S S S ~ A Cf h v ~ m W ~ ~ 7 d O. Q (~ 0 o s m m ~ m m O b p N N A~_t ~ ~ ~ ~ O ~ O m w ~ y N ..r a ~ O i m O. ~ mNCn W OaDN W V 6~ ? -+ W fD V N O ~ v W A yp N N W N O) W G> O ~ ~ ~'O T O ~ I.,11 O ()'1 V W W O A d m [Il W i ~a. 67 ~p W 6~ O m pf A W (~ Ul W W y V V aD h1 O (O Ctl Gh Cn A .--. N W lD N O N N m Q ~ .C W V fJl V W W W d ~ C r ~ W W (71 fD ~ fJl W W O N N V W ~ Q. Q~- i (Jti G] W N O A W -+ d -+ Cn Gp V W O W W 41 i v W U'1 IU A ~ LO ~D U7 A Cj L4 LD N m U7 V V d O d fD N Ul .P V ~ -n ~` ~ 't ~5 ~ m Q _ ~ ~pYQ+ ~ ~,a N O O ° a i o ~ , C] V Ui N~ (D Uri OVf ~ Ln - ~ N V N W i 1~~ W N A W~ ~ w V W O -+ d7 A (~.a~. (AO ~ (dp W~ fNp A Ul W V ~ W d N W R) (]i GD ,p lD O I~] O O O A V U O V j~ d~~ ~ A N y O' ~. O _ _ LVl1N W V WAOrnuOi i ~C 1 i D O _O D Cil _O 7 N 4L71 V Glj4AUl~U7NO]m W 00 N W CD (O V N O d d~ W (p a7 d -+ ~ O n O ~+ w n n 0 0 i 1 ~ w .. _ A -+ W m d N W A lD L71 i A D N V N d _ ~ ? ~ r~ ~ m Q r N V A W V Cil Cf d tJl ~ i dy N p i -• lD Ul N O N V ~p ~P OD CD V (J1 V N O i V W i GD W V d m m d~ O W N Q qD O~ .b N O d7 ••~ m , w a~mmc~ao~ t d ~ C ~ .im~.i~~ ~ ~ivrodd~acrDC G O GD i D lp A J 01 W W W Cif W m d qD m N (O G~ Cn (p V V d m O~ W i 0 OA GD d Ul N Q = (Jl d d d N V W~ a~ O O V N ~ N N O rt GOD O ~ (Np O ~ N Qf O ~ W ~ ~ O ~° m a 12 ORDER OF THE BOARD OF COUNTY COMM15510NERS IN ACCORDANCE WITH G.S. 105-373 State of North Carolina County of Orange To Jo Roberson, Tax Collector of Orange County: You are hereby authorized, empowered, and commanded. to collect all taxes remaining unpaid as set forth in the Settlement of 1999 and Prior Years taxes. Said tax records are filed in the office of the County Tax Collector. This order shall be a fiull and sufficient authority to direct, require, and enable you to levy on and sell any real or personal property of such taxpayers, for and an account thereofi, in accordance with law. Witness my hand and official seal, this 15th day of August, 2000. Moses Carey Chair, Board of County Commissioners Attest: Clerk to the Baard of County Commissioners ORDER OF THE BOARD OF COUNTY COMMI5510NERS IN ACCORDANCE WITH G.S. 1~5-521 State of North Carolina County of Orange To Jo Roberson, Tax Collector of Orange County: Yau are hereby authorized, empowered, and commanded to collect the 2000 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 an and sell any real ar personal property of such taxpayers, far and on account thereof, in accordance with law. Witness my hand and official seal, this 15th day of August, 2000. Moses Carey Chair, Board of County Commissioners Attest: Clerk to the Board of County Commissioners ].3