Agenda - 06-28-1994 - VIII-B - Laserfiche WebLink

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1 ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda �.8 ACTION AGENDA ITEM ABSTRACT Item No Meeting Date: June 28, 1994 SUBJECT: Relief from Collecting Delinquent Taxes from Insolvent Persons ----------------------------------------------------------------------- DEPARTMENT Revenue PUBLIC HEARING YES NO X -------------------------------- ------------------------------- ATTACHMENT(S) INFORMATION CONTACT Insolvent List (Under separate cover) John Horner, ext 2725 TELEPHONE NUMBER Hillsborough 732-8181 Chapel Hill 968-4501 Mebane 227-2031 Durham 688-7331 ----------------------------------------------------------------------- PURPOSE: To relieve the Tax Collector of the levy of certain delinquent tax accounts from 1989 and earlier. BACKGROUND: Each year, the Tax Collector prepares a settlement statement for the Board of Commissioners concerning property taxes levied, collected, and outstanding. The North Carolina Machinery Act provides that the Board of Commissioners shall enter into its minutes the names of persons owing taxes (but who listed no real property) whom it finds to be insolvent. This becomes the "insolvent list" which is credited to the Tax Collector in his settlement statement. The Machinery Act also provides that the Board of Commissioners, in its discretion, may relieve the Tax Collector of the charge of taxes owed by persons on the insolvent list that are five or more years past due, when it appears to the governing body that such taxes are uncollectible. In the Tax Collector's professional judgement, the accounts included on the attached list are considered uncollectible. RECOMMENDATION: The Manager recommends that the Board relieve the Tax Collector of the levy for the 1989 and earlier taxes on the uncollectible accounts included on the insolvent list.