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3 <br />• <br />ORANGE COUNTY BOARD OF COI~IISSIONERS <br />A RESOLUTION DIRECTING THE TAR COLLECTOR TO TREAT AS FULLY PAID <br />PROPERTY TAX BILLS THAT DO NOT EXCEED $5.00 <br />WHEREAS, Senate Bill 167 was ratified by the North Carolina General <br />Assembly on April 6, 1995; and <br />WHEREAS, Senate Bill 167 allows boards of county commissioners to waive <br />billing and collection of certain property taxes not greater than <br />$5.00 when the cost of billing and collecting those taxes exceeds the <br />amount of taxes that would otherwise be due; and <br />WHEREAS, staff analysis indicates that the average cost of billing and <br />collecting each tax bill prepared is just over $7.00; and <br />WHEREAS, the Orange County Board of Commissioners adopted as a <br />legislative goal for 1995 the authority to waive billing and collection <br />of taxes on property valued at $300 or less; and <br />WHEREAS, Senate Bill 167 accomplishes a similar purpose as that sought <br />by the Orange County Board of Commissioners; <br />NOW, THEREFORE, BE IT RESOLVED THAT the Orange County Board of <br />Commissioners does hereby direct the Orange County Tax Collector to <br />treat as fully paid those tax bills that do not exceed $5.00, and to <br />make all reports required under Senate Bill 167; and <br />FURTHER, BE IT RESOLVED that this resolution shall become effective 30 <br />days after adoption, pursuant to the provisions of Senate Bill 167. <br />This, the 26th day of June, 1995. <br />• <br />