Agenda - 09-06-2016 - 6-e - Tax Collector’s Annual Settlement for Fiscal Year 2015-16

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2 There are four sections to the report: real property owners, business personal property owners, individual personal property owners and public personal property owners. By acceptance of the resolution the Board designates said list to be entered into the minutes. The tax claim is not discharged or written off. These accounts are recharged to the collector as delinquent accounts, and the collector has full authority to use levy and garnishment to affect their collection. Lists have been provided to the Clerk to the Board for the permanent record of all outstanding tax by property classification. Two settlement reports for tax are included. • The first shows all taxes charged for collection for the 2015-2016 fiscal year. All uncollected taxes allowed as credits in a settlement are recharged to the tax collector. Per NCGS 105-373(3)(b) the tax collector is credited with (paraphrased): 1. All sums representing taxes collected and deposited; 2. Releases approved by the governing body; 3. The principal amount of taxes constituting liens on real property; 4. Amount shown on the insolvent list; 5. Discounts as allowed by law; 6. Commissions (if any) lawfully payable to the tax collector as compensation; 7. Outstanding Property Tax Commission appeals. • The second settlement report shows all prior years' taxes collected during the 2015-2016 fiscal year. NCGS 105-378 limits the tax collector's use of enforced collection remedies to ten years from the due date of the tax. As such, for fiscal year 2015-2016 the tax collector was charged with collecting remaining taxes from the years 2006-2014, in addition to current year 2015 taxes. Additional reports are included for review by the governing board: • One provides details of all other miscellaneous revenue charged to the Tax Collector for collection during fiscal year 2015-2016. The receipt of the annual Medicaid Reimbursement for Emergency Services for the current year is higher than normal. The reimbursement for 2014-2015 was received late, and therefore is included in this year's Non-Tax Revenue Total, along with the 2015-2016 reimbursement amount. • An additional report shows the accounts receivable information for 2015 taxes at the beginning of the 2016 fiscal year. • The final report is a minimal bill report that provides the number of bills and amount of taxes waived in accordance with a resolution approved by the governing board on July 26, 1995. NCGS 105-321(f) states, in part, that the governing body of a taxing unit may direct its tax assessor and tax not to collect minimal taxes where the total principal amount does not exceed five dollars. FINANCIAL IMPACT: There is no financial impact associated with this item. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. RECOMMENDATION(S): The Manager recommends that the Board: • Receive the Tax Collector's annual settlement, approve and authorize the Chair to sign the resolution accepting it as reported for entry into the minutes; and • Approve, authorize the Chair to sign, and issue the Order to Collect to the Tax Collector for Fiscal Year 2016-2017.