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i <br />~.Y~ <br />ORA2ICE COUNTY <br />BOARD OF COluiISSSOP1iRS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: June 6 1988 <br />sUBJr CT <br />TAX SETTLEMENT PRELIr1INARY REPORT <br />DEPAFcT~2ENT: <br />REVENUE <br />ATTACiiMENT (S) : <br />DOCUMENTS (2) <br />Action Agenc2a <br />item No...F 2- <br />PUBLIC HEARING: Yes X No <br />INFORMATxON CONTACT:Jahn T. Horner <br />TELEPHONE NU2•iHER: <br />Hillsborough -- <br />Chapel Hill -- <br />Mebane - <br />Durham - <br />732-81.81 ext 432 <br />968-x#501 <br />227-2031. <br />E88--7331 <br />PURPOSE: To receive reports from the Tax Collector regarding the annual <br />Tax Lien Sale which gives the total amount of unpaid real <br />property taxes for 1987 and the list of those having unpaid <br />personal property taxes for 1987, - <br />- BACKGROUND <br />Mandated by General Statutes 105-373 which states: <br />Settlements.--(a) Annual Settlement of Tax Collectar- <br />(1) Preliminary Report. On the second Monday following the <br />Tax Lien Sale, the Tax Collector shall make a sworn report <br />to-the governing body of the taxing unit showing: <br />(a) Action taken with respect to the Lien Sale; and <br />(b) A list of the persons not owning real property whose <br />personal property taxes remain unpaid. (to this list the <br />Tax Collector shall append his statement under oath that _ <br />he has made diligent efforts to collect the taxes due <br />from the persons listed out of their personal property <br />and by other means available to him for collection, and <br />he shall report such other information concerning these ' <br />taxpayers as may he of interest to or required by the <br />governing body, including a report of his efforts to <br />make collections outside the taxing-unit under the provisions <br />of G. S. 105-364. <br />(2) Insolvents. Upon receiving this report required by subdi- <br />vision (a) (l), above.the governing body of the taxing unit <br />shall enter ,upon its minutes the names of persons awing <br />.~ taxes (but who listed no real property) whom it finds to <br />be solvent, and it shall by resolution des-ignate the list <br />entered in its minutes as the insolvent list to be credited <br />to the Tax Collector in his settlement. <br />RECOI'-itdENDATZON(S) : <br />Accept the report and enter the lien and insolvent lists <br />into the minutes. <br />