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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: September 5, 2013 <br />Action Agenda <br />Item No. 5 -e <br />SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2012 -13 <br />DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) No <br />ATTACHMENT(S): <br />Resolution <br />Reports (5) <br />Order to Collect <br />Report of Delinquent Property Taxes <br />(provided to Clerk) <br />INFORMATION CONTACT: <br />T. Dwane Brinson, Tax Administrator, <br />919- 245 -2726 <br />1 <br />PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes, <br />approve by resolution the accounting thereof, and upon acceptance of the reports, issue the <br />Order to Collect for Fiscal Year 2013 -2014. <br />BACKGROUND: The annual settlement provides in detail the collection for the County, all fire <br />and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough during Fiscal <br />Year 2012 -2013. <br />For fiscal year ended June 30, 2013, Orange County's overall current year tax collection <br />percentage was 98.39 %. The overall collection percentage can be broken down further into <br />three property classifications: real property, personal property, and motor vehicles. Orange <br />County's Fiscal Year 2013 — 2014 current year tax collection percentage for real property was <br />98.94 %, personal property was 99.23% and motor vehicles was 89.20 %. <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 governing body. <br />Furthermore, NCGS 105 -373 requires the tax collector to furnish a sworn report to the governing <br />body showing a list of property owners whose taxes remain unpaid for the preceding fiscal year. <br />There are three sections to the report: business personal property owners, individual personal <br />property owners and real property owners. By acceptance of the attached resolution, the Board <br />designates said list to be entered into the minutes. The tax claims are not discharged or written <br />off. These accounts are recharged to the collector as delinquent accounts, and the collector has <br />full authority to use levy and garnishment to affect their collection. Lists have been provided to <br />the Clerk to the Board for the permanent record of all outstanding tax by property classification. <br />