2016-366 Tax - City of Mebane - Interlocal Agreement for Tax Collection

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3. Compliance. The COUNTY will comply with all applicable tax collection laws of North Carolina, including those contained in Subchapter II of Chapter 105 of the General Statutes of North Carolina, and all administrative mandates issued by the State of North Carolina. 4. Absolute Authority Except as expressly provided herein The Orange County Board of Commissioners shall have the sole and absolute authority to make any and all elections, determinations and decisions for the COUNTY and CITY that the governing bodies of the COUNTY and CITY are authorized to make pursuant to Articles 21, 26, 27 and 28 of Chapter 105 of the North Carolina General Statutes. Records and Accounts. (a) The COUNTY shall be responsible for maintaining, in an on-line environment, all ad valorem tax records, auto privilege tax records and other related charges, including amounts paid and unpaid, in the same manner as COUNTY records are maintained. (b) The CITY will provide the COUNTY with all necessary information for transfer for all funds due the CITY, the COUNTY will properly account and distribute such funds by check or other mutually agreed-upon method, on a monthly basis and notify the CITY Finance Director by 10:00 a.m. on the first business day of each month on amounts to be transferred. (c) The COUNTY'S annual audit will include an audit of the tax collection system. Upon completion of such audit the COUNTY will provide CITY with a separate report containing the CITY'S tax levy and collection information to include the auditor's opinion. Any special audit requests shall be directed to the COUNTY Finance Officer and shall be paid for by the requesting unit through a supplemental billing directed by the COUNTY to the requesting unit. (d) The COUNTY shall provide the CITY'S Internal and External Auditors, during regular business hours, access to the CITY Tax Receivables' daily cash transactions, and other records pertaining thereto to the fullest extent practicable. (e) The CITY shall provide the COUNTY Tax Collection Office with access, to the extent legally allowable, into any of the CITY'S records systems that the CITY deems to be beneficial in the collection of CITY Taxes. 5. Pro Rata Payments. The COUNTY shall distribute part payments received from CITY taxpayers on a proportionate basis between taxes owed the COUNTY and the CITY, such distribution to be the basis of respective tax rates, after all interest and penalties are first paid. 6. Costs for Billing and Collection. The COUNTY shall incur all costs for preparing, printing, billing and collections the CITY tax bills, including follow-up notices.