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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 5, 2017 <br /> Action Agenda <br /> Item No. 8-e <br /> SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2016-17 <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 only 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 2017-2018. <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, Hillsborough and Mebane during <br /> Fiscal Year 2016-2017. <br /> For fiscal year ended June 30, 2017, Orange County's overall current year tax collection <br /> percentage was 99.16%. 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 2016-2017 current year tax collection percentage for real property was <br /> 99.17%, and personal property was 98.94%, including a minimal amount of motor vehicles taxes <br /> that must bill billed by the County rather than by the State. As a side note, the State began the <br /> collection of registered motor vehicle taxes in September 2013, and submits the taxes to the <br /> County monthly. <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 /> There are four sections to the report: business personal property owners, public personal <br /> property owners, individual personal property owners and real property owners. By acceptance <br /> of the resolution the Board designates said list to be entered into the minutes. The tax claim is <br /> not discharged or written off. These accounts are recharged to the collector as delinquent <br /> accounts, and the collector has full authority to use levy and garnishment to affect their <br />