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ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> Action Ag <br /> Item No. <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: MAY 19, 1987 <br /> SUBJECT: TAX SETTLEMENT PRELIMINARY REPORT <br /> DEPARTMENT: REVENUE PUBLIC HEARING: Yes X No <br /> ATTACHMENT(S) : INFORMATION CONTACT: JOHN HORNER <br /> DOCUMENTS (2) <br /> X432 <br /> (UNDER SEPARATE COVER) <br /> TELEPHONE NUMBER: <br /> Hillsborough - 732-8181 <br /> Chapel Hill - 968-4501 <br /> Mebane - 227-2031 <br /> Durham - 688-7331 <br /> PURPOSE: To receive reports from the Tax Collector regarding the annual <br /> tax lien sale which gives the total amounts of unpaid real <br /> property taxes for 1986 and the list of those having unpaid <br /> personal taxes for 1986. <br /> BACKGROUND: Mandated by General Statutes 105-373 which states: <br /> Settlements.--(a) Annual Settlement of Tax Collector.--- <br /> (1) Preliminary Report. On the second Monday following the <br /> tax lien sale, the tax collector shall make a sworn report <br /> to the governing body of the taxing unit showing: <br /> a. Action taken with respect to the lien sale; and <br /> b. A list of the persons not owning real property whose <br /> personal property taxes remain unpaid. (To this list <br /> the tax collector shall append his statement under <br /> oath that he has made diligent efforts to collect the <br /> taxes due from the persons listed out of their per- <br /> sonal property and by other means available to him for <br /> collection, and he shall report such other information <br /> concerning these taxpayers as may be of interest to or <br /> required by the governing body, including a report of <br /> his efforts to make collection outside the taxing unit <br /> under the provisions of G.S. 105-364. <br /> (2) Insolvents. Upon receiving the report required by subdi- <br /> vision (a) (1) , above the governing body of the taxing unit <br /> shall enter upon its minutes the names of persons owing <br /> taxes (but who listed no real property) whom it finds to <br /> be insolvent, and it shall by resolution designate the <br /> list entered in its minutes as the insolvent list to be <br /> credited to the tax collector in his settlement. <br /> RECOMMENDATION(S) : Accept the report and enter the lien and insolvent <br /> lists into the minutes. <br />