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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 6, 2016 <br /> Action Agenda <br /> Item No. 6-e <br /> SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2015-16 <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution T. Dwane Brinson, Director, <br /> Reports (5) 919-245-2726 <br /> Order to Collect <br /> Report of Delinquent Property Taxes <br /> (provided to Clerk on CD) <br /> PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes, <br /> approve by resolution the accounting thereof, and upon acceptance of the reports, issue the <br /> Order to Collect for Fiscal Year 2016-2017. <br /> BACKGROUND: The annual settlement provides in detail the collection for the County, all fire <br /> and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough during Fiscal <br /> Year 2015-2016. <br /> For fiscal year ended June 30, 2016, Orange County's overall current year tax collection <br /> percentage was 99.18%. The overall collection percentage can be broken down further into <br /> three property classifications: real property, personal property, and motor vehicles. Orange <br /> County's fiscal year 2015-2016 current year tax collection percentage for real property was <br /> 99.18%, personal property was 99.10%, and motor vehicles was 99.09%. <br /> The amount of the annual registered motor vehicle levy is at a minimal amount. The levy will <br /> continue to remain at a very minimal amount for the infrequent residual bills that must be <br /> calculated by the County rather than the State, and will be combined with personal property <br /> totals for future tax collector's annual settlements. This is due to the fact that the state-wide "Tag <br /> and Tax Together" program was implemented for vehicle registration renewals that were due in <br /> September 2013 and impacted the levy beginning with registered motor vehicle bills that were <br /> due January 1, 2014. The State is now collecting these ad valorem taxes at the time of <br /> registration and is submitting them to the County on a monthly basis. <br /> The tax collector is required by North Carolina General Statute (NCGS) 105-373 to give an <br /> annual settlement to the governing body. It is the intent of the Machinery Act to create a direct <br /> relationship of responsibility and accountability between the tax collector and governing body. <br /> Furthermore, NCGS 105-373 requires the tax collector to furnish a sworn report to the governing <br /> body showing a list of property owners whose taxes remain unpaid for the preceding fiscal year. <br />