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i <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: August 17, 2010 <br /> Action Agenda <br /> Item No. �{- - h <br /> SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2009-10 <br /> DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Jo Roberson, 245-2735 <br /> Reports (4) <br /> Orders to Collect <br /> Insolvent Reports (3) (provided to Clerk) <br /> Informational Memorandum <br /> PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes, <br /> approve the accounting thereof, and upon acceptance of the reports, issue the Orders to <br /> Collect for Fiscal Year 2010-2011. <br /> BACKGROUND: The reports in the annual settlement provide in detail the collection for the <br /> County, all fire and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough <br /> during Fiscal Year 2009-2010. <br /> The overall tax collection percentage is 98.72%. The overall collection percentage has three <br /> components — real property, personal property, and motor vehicles — and is reflective of all <br /> jurisdictions charged to the collector. The largest and most important component is real <br /> property. The collection staff has concentrated on increasing real property tax collections and <br /> continues to consistently collect over 99% on the real property levy for the last finrelve <br /> consecutive years. <br /> The tax collector is required by North Carolina General Statute (NCGS) 105-373 to give an <br /> annual settlement to the governing body. It is the intent of the Machinery Act to creafe a direct <br /> relationship of responsibility and accountability between the tax collector and the governing <br /> body. <br /> NCGS 105-373 requires the tax collector to furnish a sworn report to the governing body <br /> showing a list of property owners whose taxes remain unpaid for the preceding fiscal year. <br /> There are three reports: one for real property owners, one for personal property owners, and <br /> one for motor vehicle owners. By acceptance of the resolution the Board declares the taxes to <br /> be insolvent and designates the list entered into the minutes as the insolvent list to be credited <br /> to the tax collector on the settlement report. The Board's determination of insolvency is not a <br /> release. The tax claim is not discharged or written off. Insolvent accounts are recharged to the <br /> collector as delinquent accounts, and the collector has full authority to use levy and <br />