Browse
Search
Agenda - 09-01-2015 - 6e
OrangeCountyNC
>
Board of County Commissioners
>
BOCC Agendas
>
2010's
>
2015
>
Agenda - 09-01-2015 - Regular Mtg.
>
Agenda - 09-01-2015 - 6e
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
8/31/2015 10:05:19 AM
Creation date
8/31/2015 8:50:38 AM
Metadata
Fields
Template:
BOCC
Date
9/1/2015
Meeting Type
Regular Meeting
Document Type
Agenda
Agenda Item
6e
Document Relationships
Minutes 09-01-2015
(Linked From)
Path:
\Board of County Commissioners\Minutes - Approved\2010's\2015
RES-2015-042 Resolution Approving the Tax Collector's Annual Settlement for the Current Year 2014 and Prior Years
(Linked From)
Path:
\Board of County Commissioners\Resolutions\2010-2019\2015
S Order of the Board of County Commissioners to collect taxes remaining unpaid as set forth in the 2006 through 2015 tax records filed int he office of the Tax Collector
(Linked From)
Path:
\Board of County Commissioners\Various Documents\2010 - 2019\2015
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
9
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
View images
View plain text
2 <br /> attached resolution, the Board designates said list to be entered into the minutes. The tax claim <br /> is not discharged or written off. These accounts are recharged to the collector as delinquent <br /> accounts, and the collector has full authority to use levy and garnishment to affect their <br /> collection. Lists have been provided to the Clerk to the Board for the permanent record of all <br /> outstanding tax by property classification. <br /> Two settlement reports for tax are included. <br /> • The first shows all taxes charged for collection for the 2014-2015 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 2014-2015 <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 2014-2015 the tax <br /> collector was charged with collecting remaining taxes from the years 2005-2013, in <br /> addition to current year 2014 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 2014-2015. The receipt of the annual Medicaid <br /> Reimbursement for Emergency Services for the current year is normally noted in this <br /> report. The reimbursement for 2014-2015 was not received before the end of the fiscal <br /> year and is therefore not included in the Non-Tax Revenue Total. However, the 2014- <br /> 2015 reimbursement was received soon after the June 30, 2015 deadline, and the <br /> amount of the reimbursement is known and noted on the report. In addition, the Medicaid <br /> reimbursement for the prior year is included in this report due to the fact that it was <br /> received during the 2014-2015 fiscal year. <br /> • An additional report shows the accounts receivable information for 2014 taxes at the <br /> beginning of the 2015 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 /> 267 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 this item. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> RECOMMENDATION(S): The Manager recommends that 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 2015-2016. <br />
The URL can be used to link to this page
Your browser does not support the video tag.