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2 <br /> collection. Lists have been provided to the Clerk to the Board for the permanent record of all <br /> outstanding tax by property classification. <br /> Two settlement reports for tax are included. <br /> • The first shows all taxes charged for collection for the 2016-2017 fiscal year. The Tax <br /> Collector began the collection of Mebane City real and personal property taxes in 2016- <br /> 2017 fiscal year, and these collections are reflected on the settlement for the first time. All <br /> uncollected taxes allowed as credits in a settlement are recharged to the tax collector. <br /> Per NCGS 105-373(3)(b) the tax collector is credited with (paraphrased): <br /> 1. All sums representing taxes collected and deposited; <br /> 2. Releases approved by the governing body; <br /> 3. The principal amount of taxes constituting liens on real property; <br /> 4. Amount shown on the insolvent list; <br /> 5. Discounts as allowed by law; <br /> 6. Commissions (if any) lawfully payable to the tax collector as compensation; <br /> 7. Outstanding Property Tax Commission appeals. <br /> • The second settlement report shows all prior years' taxes collected during the 2016-2017 <br /> fiscal year. NCGS 105-378 limits the tax collector's use of enforced collection remedies <br /> to ten years from the due date of the tax. As such, for fiscal year 2016-2017 the tax <br /> collector was charged with collecting remaining taxes from the years 2007-2015, in <br /> addition to current year 2016 taxes. <br /> Additional reports are included for review by the governing board: <br /> • One of the reports provides details of all other miscellaneous revenue charged to the Tax <br /> Collector for collection during fiscal year 2016-2017. Amounts for Hillsborough <br /> Waterstone Assessment Collection and Efland Sewer Loan Collection have been added <br /> to this report. The Tax Collector began collecting the payments for Efland Sewer Loans in <br /> fiscal year 2016-2017. Collection of the Waterstone Assessment began in FY 2013-2014, <br /> but has just been added to the report for the first time. Prior year collection amounts are <br /> included in the report. <br /> • An additional report is a minimal bill report that provides the number of bills and amount <br /> of taxes waived in accordance with a resolution approved by the governing board on July <br /> 26, 1995. NCGS 105-321(f) states, in part, that the governing body of a taxing unit may <br /> direct its tax assessor and tax not to collect minimal taxes where the total principal <br /> amount does not exceed five dollars. <br /> • Another report shows the accounts receivable information for 2016 taxes at the beginning <br /> of the 2017 fiscal year. <br /> • The final report, only provided to the Clerk to the Board on CD due to its length, is a copy <br /> of the delinquent property tax accounts as of June 30, 2017. <br /> FINANCIAL IMPACT: There is no financial impact associated with this item. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board: <br /> • Receive the Tax Collector's annual settlement, approve and authorize the Chair to sign <br /> the resolution accepting it as reported for entry into the minutes; and <br /> • Approve, authorize the Chair to sign, and issue the Order to Collect to the Tax Collector <br /> for Fiscal Year 2017-2018. <br />