Agenda - 01-17-1978 - Laserfiche WebLink

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Page T 3 Consolidated.T x Collections For delinquencies prior to July 1 , 1978, the County will assume respon- sibility for collections of taxes secured by realty except where legal action has been initiated by'a municipal attorney. Uncollected and unsecured 77 and prior taxes on personalty will also be assumed by: the County with the munic- ipalities making extensive efforts in cooperation with the County to improve on these records before July 1 , 1978. LIEN SALES, ADVERTISING, REPORTS, & SETTLEMENTS The annual tax lien sale will take place at the Orange County Courthouse on a date 'to be determined by the Board of Commissioners.' The amount of the lien will be combined for all units and advertised as such. At various times during the year, as required by law; the Tax Collector will make a report to the County Board concerning the tax collections. This report will be made available to the units. Chapel Hill and Carrboro will ,.o so have access to the County computer records -far more current reports. The annual settlement of the Tax Collector's accounts will be made by the County and audited by the County audit firm. The report of the settlement will be made available to each unit and the various auditors of the respective units may perform whatever tests are necessary to determine the adequacy of the County procedures for purposes of the municipal financial audits. The County will in truct its auditors to cooperate fully with municipal auditors to minimize this activity from the perspective of both municipal costs as well as County inconvenience. t PERSONNEL The Count Tax Collector will continue to be appointed by and serve at the pleasure of t% Board of Commissioners with existing relationships maintained with the County Manager, Finance Officer and Attorney. The office of the Tax Collector will be maintained in Hillsborough and employees in that location will come under County personnel policies. The Towns of Chapel Hill and Carrboro will maintain collection points served by Town personnel . These personnel will be bonded Town employees. They will not je Tax Collectors or deputies of the County Tax Collector, but rather theV will be conveying funds on behalf of citizens to the County Tax Collector, as a convenience to those citizens. It is assumed that this activity will 3e limited throughout most of the year and will be easily handled by a wn employee with other duties. late December will , however, require greater effort. The Town employee will have a unique identifying title such as Town Collector, or Associate County Collector, a title that will not be confusing with statutory or customary County titles. EQUI The Coun y well have installed by July 1, 1978, a computer system adequate to support this consolidated tax collection proposal . Chapel Hill 1 .