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a <br /> i 1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: August 14, 2001 <br /> Action Agen a <br /> Item No. —q <br /> SUBJECT: Tax Collector's Annual Settlement <br /> DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Jo Roberson, ext. 2727 <br /> Reports (5) <br /> Orders to Collect TELEPHONE NUMBERS: <br /> Hillsborough 732-8181 <br /> Chapel Hill 968-4501 <br /> Durham 688-7331 <br /> Mebane 336-227-2031 <br /> PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes <br /> and approve the accounting thereof. <br /> BACKGROUND: The reports in the annual settlement provide in detail the collections for the <br /> County, all fire and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough <br /> during the fiscal year 2000-2001. <br /> The overall tax collection percentage for the county is 98.50. The overall collection percentage <br /> has three components: real property, personal property, and motor vehicles. The largest and <br /> most important component is real property. The collection staff has concentrated on increasing <br /> real property tax collections and continues to consistently collect over 99% on the real property <br /> levy for the last six 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 create a direct <br /> relationship of responsibility and accountability between the tax collector and the governing <br /> body. The governing body charges the tax collector, and no one else, with the personal <br /> responsibility for collecting taxes. The annual statement of the tax collector is based upon this <br /> responsibility. <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 /> These are provided in three reports: one for real property owners, one for personal property <br /> owners, and one for motor vehicle owners. Upon receiving these lists, the governing body <br /> enters into the minutes the names of those persons who owe personal property and motor <br /> vehicle taxes, declares the taxes to be insolvent, and by resolution designates the list entered <br /> into the minutes as the insolvent list to be credited to the tax collector on the settlement report. <br /> The decision of the governing body to determine a tax to be insolvent and allow it as a credit in <br />