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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: September 4, 2014 <br />Action Agenda <br />Item No. 6 -e <br />SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2013 -14 <br />DEPARTMENT: Tax Administration PUBLIC HEARING: (Y /N) No <br />ATTACHMENT(S): <br />Resolution <br />Reports (5) <br />Report of Delinquent Property Taxes <br />(provided to Clerk on CD) <br />Order to Collect <br />Medicaid Reimbursement Letter <br />INFORMATION CONTACT: <br />T. Dwane Brinson, Director <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 2014 -2015. <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 2013 -2014. <br />For fiscal year ended June 30, 2014, Orange County's overall current year tax collection <br />percentage was 98.78 %. 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 />99.00 %, personal property was 98.48% and motor vehicles was 93.32 %. <br />The amount of the annual registered motor vehicle levy is significantly lower than in past years. <br />This is due to the fact that the state -wide "Tag and Tax Together' program was implemented for <br />vehicle registration renewals that were due in September 2013 and impacted the levy beginning <br />with registered motor vehicle bills that were due January 1, 2014. The State is now collecting <br />these ad valorem taxes at the time of registration and is submitting them to the County on a <br />monthly basis. This levy continues to diminish monthly and eventually will cease to be included <br />as part of the tax collector's annual settlement. <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 />