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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: September 4, 2018 <br />SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2017 -18 <br />DEPARTMENT: Tax Administration <br />ATTACHMENT(S): <br />Resolution <br />Reports (5) <br />Order to Collect <br />Report of Delinquent Property Taxes <br />(only provided to Clerk on Flash Drive) <br />Action Agenda <br />Item No. 8 -e <br />INFORMATION CONTACT: <br />T. Dwane Brinson, Director, <br />919- 245 -2726 <br />1 <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 2018 -2019. <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 2017 -2018. <br />For fiscal year ended June 30, 2018, Orange County's overall current year tax collection <br />percentage was 99.19 %. 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 2017 -2018 current year tax collection percentage for real property was <br />99.14 %, personal property was 99.39 %, including a minimal amount of motor vehicles taxes that <br />must be billed by the County rather than by the State. The collection rate for registered motor <br />vehicle taxes collected by the State (VTS Registered Motor Vehicles) was 99.84 %. The <br />collection of these taxes has been added to the settlement for the first time this year. <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 />