Orange County NC Website
Browse       Search
2 <br /> not discharged or written off. The reason for making the determination is solely to facilitate <br /> making annual settlement with the tax collector. It relieves the tax collector of personal liability. <br /> Insolvent accounts are recharged to the collector as delinquent accounts, and the collector has <br /> full authority to use levy and garnishment to effect their collection. <br /> At this point the collector is to make actual settlement. The report is to show all taxes charged <br /> for collection for the previous fiscal year. The tax collector is credited with all sums <br /> representing taxes collected and deposited,the principal amount of unpaid taxes on real property, <br /> and the principal amount of unpaid taxes on personal property determined to be insolvent. This <br /> too shall be entered into the minutes of the governing body. <br /> Next, uncollected taxes allowed as credits in the settlement are recharged to the tax collector. <br /> Finally,the tax collector makes settlement for all prior years taxes collected, and this settlement <br /> is entered into the minutes of the governing body. <br /> RECOMMENDATION: <br /> The Manager recommends that the Board accept the Tax Collector's settle- <br /> ment as reported and enter upon the minutes. <br />