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' 1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: August 5, 1996 <br /> Agenda Abstract <br /> Item# ym--D <br /> SUBJECT: Tax Collector's Annual Settlement <br /> DEPARTMENT: Revenue PUBLIC HEARING: No <br /> BUDGET AMENDMENT <br /> NEEDED: No <br /> ATTACHMENTS: INFORMATION CONTACT: <br /> Resolution Ginger Rolfe, ext. 2727 <br /> Report of 1995 Unpaid Real Property Taxes <br /> Report of 1995 Unpaid Personal Property Taxes PHONE NUMBERS: <br /> Report of 1995 Unpaid Motor Vehicle Taxes Chapel Hill 967-9251 <br /> Settlement of 1995 Taxes Hillsborough 732-8181 <br /> Settlement of 1985-1994 Taxes Mebane 277-2031 <br /> Report of Tax Bills Less Than$5.00 Durham 688-7331 <br /> PURPOSE: <br /> To receive the tax collector's annual settlement on current and delinquent taxes and approve the <br /> accounting thereof. <br /> BACKGROUND: <br /> The intent of the Machinery Act was to create a direct relationship of responsibility and <br /> accountability between the tax collector and the governing body. The tax collector and no one <br /> else is charged by the governing body with personal responsibility for collecting taxes. The <br /> annual settlement of the tax collector is based upon this responsibility. <br /> North Carolina General Statute 105-373 requires several things of the tax collector and the <br /> governing body. First,the tax collector is to furnish two sworn reports to the governing body; <br /> one showing a list of real property owners whose taxes remain unpaid for the preceding fiscal <br /> year, and one showing a list of personal property owners whose taxes remain unpaid for the <br /> previous fiscal year. Upon receiving these lists,the governing body enters into the minutes the <br /> names of those persons who owe personal property taxes, declares the taxes to be insolvent, and <br /> by resolution designates the list entered into the minutes as the insolvent list to be credited to the <br /> tax collector on the settlement report. The decision of the governing body to determine a tax to <br /> be insolvent and allow it as a credit in the collector's settlement has no effect on the taxpayer's <br /> liability for the tax. The board's determination of insolvency is not a release. The tax claim is <br />