Orange County NC Website
POLICY FOR INSERTION INTO THE POLICY MANUAL <br />MEETING DATE: June 26, 1995 NUMBER: P:0260 <br />EFFECTIVE DATE: July 26, 1995 REVISIONS: <br />POLICY• <br />WAIVER OF NOMINAL TAX BILLS <br />Following NC Senate Bill 167 which authorizes boards of <br />county commissiners to waive billing and collection of tax <br />bills that do not exceed an amount up to five dollars, the <br />Orange County Board of Commissioners has adopted, by <br />resolution, a policy change to permit the County Assessor <br />and Tax Collector to waive the billing and collection of tax <br />notices that do not exceed $5.00. <br />The Tax Collector shall keep a record of these minimal amount <br />of taxes by taxpayer and shall report these total amounts as <br />part of the annual settlement. <br /> <br />~J <br />