Agenda - 08-18-1998 - 9c - Laserfiche WebLink

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The intent of the Mach men Act was to cream a direct rtlaJnnsMp ofresponsihil ty and accountability between the he collector and the governing body. The tax collector and no one else is charged by the governing body with personal responsibility for collecting taxes The annual settlement of the tax collector is based upon this responsibility . North Carolina General ghNle 105 -373 requires several things of the tax collector and the governing body. First, the tax collector is to fum &h two sworn reports to the governing Fund g M one showing a list of real Forestry whose force remain unpaid for the preceding fiscal and one showing a list of personal property ow whose taxes remain unpaid for the year, governing names previous thus year. Upon receiving we pe these lists, ry taxes, body ewers into the minutes the s lotion d persons who owe personal o th m inuxas, declares the trues to be insolvent, and by resolution designates me Itet entered into the ion of as the insolvent list m be mine u t x the he insolvent on the sw it as nt redit i The derision ofthe meat has body to on determine the tax a taxpayer bet snide and efix.w credit ierofi collector's olvenc is het a releme[on to tax claim disc for discharged cox. The board's e determination r sono a[ insolvency the determination Is not a is loll The cox clam is making annual ortlemeno i TM1er con furor hre[M1ves the of monalilam maklve taco settlement hang the tax collector. It relieves [M1e cox accounts the collect r has liability authority use are recharged is the collector as hell went aecounu, and the collector has full eutM1Ority b use levy end garnishment d effect their collection. At this point the collector is to make actual settlement The report is to show all races eM1arge4 for collection for the previous fiscal year The cox collector is credited w im all sums representing taxes collected and deposited, the principal amount of unpaid tares on real property, and the principal amount ofunpoid taxes on personal property determined to be insolvent This coo shall be entered into the minutes of the governing body. Next, uncollected taxes allowed as credits in the uniter nt me recharged to the tax collector. Finally, the tm collector makes settlement for all prior years cases collected, and this settlement is entered into the minutes of the governing body. RECOMMENDATION: The manager recommends that the tar collector's settlement be accepted as reported and entered upon the minutes.