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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: November 1, 2011 <br />Action Agenda <br />Item No. <br />SUBJECT: Amendment of a Resolution Approving Orange County's Participation in the <br />North Carolina Local Government Debt Setoff Program <br />DEPARTMENT: County Attorney/Financial PUBLIC HEARING: (Y/N) No <br />Services/Animal <br />Services/Health- <br />Environmental Health/Library <br />Services/Solid Waste <br />ATTACHMENT(S): <br />Resolution Amendment (Designation of <br />Financial Services Director as an <br />Additional Appeals Hearing Officer) <br />INFORMATION CONTACT: <br />John Roberts, County Attorney's <br />Office, 245-2318 <br />Clarence Grier, Financial Services, <br />245-2453 <br />Jennifer Galassi, County Attorney's <br />Office, 245-2320 <br />PURPOSE: To amend the Resolution Approving Orange County's Participation in the North <br />Carolina Local Government Debt Setoff Program to designate the Financial Service Director to <br />consider appeals from debtors under the North Carolina Local Government Debt Setoff Program <br />(the "Program"). <br />BACKGROUND: During the 1997 legislative session, the North Carolina General Assembly <br />approved legislation that authorized local governments to participate in the State's income tax <br />refund debt setoff program. On November 6, 2002, the Board of County Commissioners <br />approved a resolution authorizing Orange County to participate in the Debt Setoff Program. <br />Since 2003, the Tax Collector (now known as the Tax Administrator) has satisfied debts owed to <br />Orange County through collaboration with the North Carolina Department of Revenue to receive <br />portions of State income tax refunds due to Orange County taxpayers. Currently, the Director of <br />Tax Administration (the "Tax Administrator") hears appeals of taxpayers who desire to contest a <br />proposed setoff of monies that the Tax Administration Department collects. <br />Beginning in January 2012, Animal Services, Library Services, Environmental Health, and Solid <br />Waste will commence submitting debt owed to those departments for collection by setoff. Prior <br />to submission of these debts, staff is requesting that the Financial Services Director be <br />authorized to consider appeals from debtors to comply with the due process requirement of the <br />Program. The Tax Administrator will continue to hear appeals regarding debts collected by that <br />Department, while the Financial Services Director will hear appeals from taxpayers owing <br />monies to the other departments that will participate in the Debt Setoff Program. <br />