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3 <br /> ORANGE COUNTY BOARD OF COMMISSIONERS <br /> A RESOLUTION DIRECTING THE TAB COLLECTOR TO TREAT AS FULLY PAID <br /> PROPERTY TAB BILLS THAT DO NOT EXCEED $5.00 <br /> WHEREAS, Senate Bill 167 was ratified by the North Carolina General <br /> Assembly on April 6, 1995; and <br /> WHEREAS, Senate Bill 167 allows boards of county commissioners to waive <br /> billing and collection of certain property taxes not greater than <br /> $5.00 when the cost of billing and collecting those taxes exceeds the <br /> amount of taxes that would otherwise be due; and <br /> WHEREAS, staff analysis indicates that the average cost of billing and <br /> collecting each tax bill prepared is just over $7.00; and <br /> WHEREAS, the Orange County Board of Commissioners adopted as a <br /> legislative goal for 1995 the authority to waive billing and collection <br /> of taxes on property valued at $300 or less; and <br /> WHEREAS, Senate Bill 167 accomplishes a similar purpose as that sought <br /> by the Orange County Board of Commissioners; <br /> NOW, THEREFORE, BE IT RESOLVED THAT the Orange County Board of <br /> Commissioners does hereby direct the Orange County Tax Collector to <br /> treat as fully paid those tax bills that do not exceed $5.00, and to <br /> make all reports required under Senate Bill 167; and <br /> FURTHER, BE IT RESOLVED that this resolution shall become effective 30 <br /> days after adoption, pursuant to the provisions of Senate Bill 167. <br /> This, the 26th day of June, 1995. <br />