Agenda - 08-17-1999 - 9b - Laserfiche WebLink

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personal responsibility for collecting taxes. The annual settlement of the tax collector is based upon this responsibility. § 105-373 requires the tax collector to furnish a sworn report to the governing body showing a list of property owners whose tames remain unpaid for the preceding fiscal year. There are three reports: one for real property owners (page 5}, one for personal property owners (page 6), and one for motor vehicle owners (page 7). 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 (page 4), 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 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 settlemem with the tax collector. It relieves the tax collector of personal liability. Insolvent accounts are recharged to the collector as delinque~ accounts, and the collector has fiill authority to use levy and garnishment to effect their collection. There are two settlement reports. The first settlement report (page 10) shows all taxes charged for collection for the 1998-1999 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 the settlement are recharged to the tax collector. The second settlement report shows all prior years' taxes collected within the 1998-1999 fiscal year. FINANCIAL IlViPACT: None RECONIlVIENDATON(S): The manager recommends that the tax collector's settlement be accepted as reported and entered upon the minutes.