Orange County NC Website
Browse       Search
• <br /> ,.. . <br /> • . • . 044 <br /> . t. <br /> • • . <br /> . . . <br /> _ . . <br /> • <br /> • - <br /> .',... <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> Action Agenda <br /> . <br /> Item No..S.M... <br /> • - <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: JUne 6, 1988 <br /> SUBJECT: <br /> TAX SETTLEMENT PRELIMINARY REPORT <br /> DEPARTMENT: <br /> REVENUE <br /> • <br /> AT17AMMENT(S) : <br /> INFORMATION CONTACT:John T. Horner <br /> DOCUMENTS (2) <br /> TELEPHONE NUMBER: <br /> Hillsborough - 732-8181 ext 432 <br /> ' Chapel Hill - 988-4501 <br /> Mebane - 227-2031 <br /> Durham - 688-7331 <br /> • <br /> PURPOSE: To receive reports from the Tax Collector regarding the annual <br /> Tax Lien Sale which gives the total amount of unpaid real : <br /> • . Property taxes for 1987 and the list of those having unpaid <br /> personal property taxes for 1987. <br /> BACKGROUND <br /> • <br /> - . <br /> , . <br /> • 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 the <br /> per Collector shall append his statement under oath that <br /> • he has made diligent efforts to collect the taxes due <br /> _ <br /> • : from the persons listed out of their peraonal property <br /> and by other means available to him for collection, and <br /> he shall report such other information concerning these <br /> • taxpayers as may be of interest to' or required by the ' <br /> - <br /> governing body, including a report of his efforts to ' • . . <br /> ____ <br /> make collections outside the taxing. unit under the provisions ,. <br /> of G. S. 105-364. <br /> (2) Insolvents . Upon receiving this report required by subdi- • <br /> • vision (a) (I) , above.the governing body of the taxing unit <br /> • <br /> shall enter upon its minutes the names of persons awing <br /> :.- taices (but Who listed no real property) whom it finds to <br /> be solvent, and it shall by -resolution designate the list <br /> entered in its minutes as the insolvent list to be credited <br /> . . to the Tax Collector in his settlement. <br /> . • <br /> 1ECOMMENDATION(S) : <br /> . . <br /> Accept the report and enter the lien and insolvent lists <br /> into the minutes. <br /> - _ <br /> • . <br />