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Agenda - 09-04-2014 - 6e
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Agenda - 09-04-2014 - 6e
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Last modified
6/8/2015 9:12:38 AM
Creation date
9/2/2014 11:44:53 AM
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BOCC
Date
9/4/2014
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
6-e
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Minutes 09-04-2014
(Linked From)
Path:
\Board of County Commissioners\Minutes - Approved\2010's\2014
RES-2014-054 Resolution Approving Tax Collector's Annual Settlement for Current Year 2013 and Prior Years
(Message)
Path:
\Board of County Commissioners\Resolutions\2010-2019\2014
S Tax - Order to Collect medicaid Reimbursement Letter
(Message)
Path:
\Board of County Commissioners\Various Documents\2010 - 2019\2014
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There are four sections to the report: real property owners, business personal property owners, <br />individual personal property owners and public personal property owners. With approval of the <br />attached resolution, the Board designates said list to be entered into the minutes. The tax <br />claims are not discharged or written off. These accounts are recharged to the collector as <br />delinquent accounts, and the collector has full authority to use levy and garnishment to affect <br />their collection. Lists have been provided to the Clerk to the Board for the permanent record of <br />all outstanding tax by property classification. <br />Two settlement reports for tax are included: <br />• The first shows all taxes charged for collection for the 2013 -2014 fiscal year. All <br />uncollected taxes allowed as credits in a settlement are recharged to the tax collector. <br />Per NCGS 105- 373(3)(b) the tax collector is credited with (paraphrased): <br />1. All sums representing taxes collected and deposited; <br />2. Releases approved by the governing body; <br />3. The principal amount of taxes constituting liens on real property; <br />4. Amount shown on the insolvent list; <br />5. Discounts as allowed by law; <br />6. Commissions (if any) lawfully payable to the tax collector as compensation; <br />7. Outstanding Property Tax Commission appeals. <br />• The second settlement report shows all prior years' taxes collected during the 2013 -2014 <br />fiscal year. NCGS 105 -378 limits the tax collector's use of enforced collection remedies <br />to ten years from the due date of the tax. As such, for fiscal year 2013 -2014, the tax <br />collector was charged will collecting remaining taxes from the years 2004 -2012, in <br />addition to current year 2013 taxes. <br />Additional reports are included for review by the governing board: <br />• One provides details of all other miscellaneous revenue charged to the Tax Collector for <br />collection during fiscal year 2013 -2014. The receipt of the annual Medicaid <br />Reimbursement for Emergency Services is normally noted in this report. According to <br />Medicaid, the reimbursement check has been delayed and it is not included in the Non - <br />Tax Revenue Total. Per Medicaid's annual letter, the amount of the reimbursement is <br />known and noted on the report. <br />• An additional report shows the accounts receivable information for 2013 taxes at the <br />beginning of the 2014 fiscal year. <br />• The final report is a minimal bill report that provides the number of bills and amount of <br />taxes waived in accordance with a resolution approved by the governing board on July <br />26, 1995. NCGS 105- 321(f) states, in part, that the governing body of a taxing unit may <br />direct its tax assessor and tax not to collect minimal taxes where the total principal <br />amount does not exceed five dollars ($5.00). <br />FINANCIAL IMPACT: There is no financial impact associated with receipt of the tax collector's <br />annual settlement. <br />RECOMMENDATION(S): The Manager recommends the Board <br />• Receive the Tax Collector's annual settlement, and approve and authorize the Chair to <br />sign the resolution accepting it as reported for entry into the minutes; and <br />• Approve, authorize the Chair to sign, and issue the Order to Collect to the Tax Collector <br />for Fiscal Year 2014 -2015. <br />
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