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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: August 22, 2006 <br />Action Agenda <br />Item No. -] °q <br />SUBJECT: Tax Collector's Annual Settlement <br />DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />Resolution <br />Reports (4) <br />Order to Collect <br />Overall Tax Gollectio <br />Insolvent Reports (3) <br />INFORMATION CONTACT: <br />~)o Roberson, 245-2727 <br />n Charts <br />(provided to Clerk) <br />PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes <br />and approve the accounting thereof. <br />BACKGROUND: The reports in the annual settlement provide in detail what has been collected <br />far the county, all fire and special districts, and the Towns of Carrboro, Chapel Hill, and <br />Hillsborough during the fiscal year 2005-2006.. <br />The overall tax collection percentage for the county is 98.97%. The overall collection <br />percentage has three components: real property, personal property, and motor vehicles and is <br />reflective of all jurisdictions charged to the collector, The largest and most important component <br />is real property. The collection staff has concentrated on increasing real property tax collections <br />and continues to consistently collect over 99% on the real property levy for the last nine <br />consecutive years, <br />The tax collector is required by NC General Statute 105-373 to give an annual settlement to the <br />governing body. It is the intent of the Machinery Act to create a direct relationship of <br />responsibility and accountability between the tax collector and the governing body. The <br />governing body charges the tax collector and no one else with the personal responsibility for <br />collecting taxes. The annual statement of the tax collector is based upon this responsibility. <br />NCGS 105-373 requires the tax collector to furnish a sworn report to the governing body <br />showing a list of property owners whose taxes remain unpaid for the preceding fiscal year, <br />There are three reports: one for real property owners, one for personal property owners, and <br />one for motor vehicle owners. Upon receiving these lists, the governing body enters into the <br />minutes the names of those persons who owe personal property and motor vehicle taxes, <br />declares the taxes to be insolvent, and by resolution designates the list entered into the minutes <br />as the insolvent list to be credited to the tax collector on the settlement report. The decision of <br />the governing body to determine a tax to be insolvent and allow it as a credit in the collector's <br />