Orange County NC Website
z <br /> 1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> Action Agenda <br /> V,�•� <br /> ACTION AGENDA ITEM ABSTRACT Item No <br /> Meeting Date: June 26, 1995 <br /> SUBJECT: Waiver of Nominal Tax Bills <br /> ----------------------------------------------------------------------- <br /> DEPARTMENT County Manager PUBLIC HEARING YES NO X <br /> -------------------------------- ------------------------------- <br /> ATTACHMENT(S) INFORMATION CONTACT <br /> Ratified Senate Bill 167 Rod Visser, ext 2300 <br /> Resolution TELEPHONE NUMBER <br /> Hillsborough 732-8181 <br /> Chapel Hill 968-4501 <br /> Mebane 227-2031 <br /> Durham 688-7331 <br /> ----------------------------------------------------------------------- <br /> PURPOSE: To consider approving a resolution that would implement <br /> a policy change to permit the County Assessor and Tax Collector to <br /> waive the billing and collection of nominal tax bills. <br /> BACKGROUND: The Board of County Commissioners adopted as one of its <br /> 1995 legislative action items a policy that would permit the waiver of <br /> tax bills on property valued at less than $300. The North Carolina <br /> General Assembly adopted legislation this session that is similar in <br /> intent. <br /> Senate Bill 167 authorizes boards of county commissioners to waive <br /> billing and collection of tax bills that do not exceed an amount up to <br /> five dollars. The amount waived should be related to the cost of <br /> billing such taxes. Staff analysis indicates that the average <br /> cost of billing and collecting the County's 117,000+ tax bills was <br /> approximately $7.02. Staff recommends that the Board approve a policy <br /> which would waive billing and collection of tax notices of $5.00 or <br /> less. Under the provisions of SB 167, this policy could become <br /> effective 30 days after adoption of the proposed resolution. <br /> RECOMMENDATION: The Manager recommends that the Board adopt the <br /> resolution to waive billing and collection of tax notices that do not <br /> exceed $5.00. <br />