Agenda - 08-17-2010 - 4i - Laserfiche WebLink

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4 ORANGE COUNTY TAX ADMINISTRATION 228 S CHURTON STREET, SUITE 200 PO BOX 8181 HILLSBOROUGH, NORTH CAROLINA 27278 Jo Roberson, Director Telephone (919) 245-2100 Fax (919) 644-3332 To: Board of County Commissioners Frank Clifton, Manager Subject: Request for Write-Off of Uncollectible Debt Date: August 17, 2010 After discussion with the Financial Services Director, Clarence Grier, I am brining forward a request to release specific types of debt older than 10 years from the current taxation system. Real property liabilities are not dischargeable and are not included in the total amount brought forward for release. The real property liability over 10 years currently is $23,486.00. By law those remain a lien to the real property. Under North Carolina General Statute 105-378 (g) specifically speaks to the tax collector being barred from any type of enforced collection methods after a period often years. Additionally North Carolina General Statue 105-373 (g) & (h) speak to the relief of the charge of taxes owed from the collector for unsecured debt of personal property and of registered motor vehicles. Copies of both statutes have been attached for your review. Over the past 10 years these debts have been worked extensively in an endeavor to resolve their collection. Though the statutes do allow for relief earlier than 10 years, because we do have an active collections program I would recommend holding all debt for the 10 year period. Therefore, as the Tax Administrator I submit to resolve issues from an accounting standpoint and from a conversion aspect of going to the new Property Information Management System that authorization be given to release the debts older than 10 years for all unsecured debt. All real property debt will be converted and reflected in the new Property Information Management System. Respectfully submitted, Jo Roberson, Tax Administrator