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ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 6, 2012 <br /> Action Agenda <br /> Item No. 5-f <br /> SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2011-12 <br /> DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution T. Dwane Brinson, Director, <br /> Reports (5) 919-245-2109 <br /> Order to Collect <br /> Report of Delinquent Property Taxes <br /> (provided to Clerk) <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 Order to Collect <br /> for Fiscal Year 2012-2013. <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 2011-2012. <br /> The overall tax collection percentage for Orange County only is 98.60%. The overall collection <br /> percentage has three components: real property, personal property, and motor vehicles. It is <br /> reflective of all jurisdictions charged to the collector. <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 create 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 four sections to the report: business property owners, individual property owners, real <br /> property owners, and registered motor vehicle property owners. By acceptance of the <br /> resolution, the Board designates the list entered into the minutes. The tax claim is not <br /> discharged or written off. These accounts are recharged to the collector as delinquent <br /> accounts, and the collector has full authority to use levy and garnishment to effect their <br /> collection. Lists have been provided to the Clerk to the Board for the permanent record of all <br /> outstanding tax by category. <br />