Agenda 8-e - Tax Collector’s Annual Settlement for Fiscal Year 2017-18

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PIA collection. Lists have been provided to the Clerk to the Board for the permanent record of all outstanding tax by property classification. Two settlement reports for tax are included. • The first shows all taxes charged for collection for the 2017 -2018 fiscal year. The Tax Collector began the collection of Mebane City real and personal property taxes in 2016- 2017 fiscal year, so this is the second year that Orange County has collected for Mebane City. All uncollected taxes allowed as credits in a settlement are recharged to the tax collector. Per NCGS 105- 373(3)(b) the tax collector is credited with (paraphrased): 1. All sums representing taxes collected and deposited; 2. Releases approved by the governing body; 3. The principal amount of taxes constituting liens on real property; 4. Amount shown on the insolvent list; 5. Discounts as allowed by law; 6. Commissions (if any) lawfully payable to the tax collector as compensation; 7. Outstanding Property Tax Commission appeals. • The second settlement report shows all prior years' taxes collected during the 2017 -2018 fiscal year. NCGS 105 -378 limits the tax collector's use of enforced collection remedies to ten years from the due date of the tax. As such, for fiscal year 2017 -2018, the tax collector was charged with collecting remaining taxes from the years 2008 -2016, in addition to current year 2017 taxes. Additional reports are included for review by the governing board: • One of the reports provides details of all other miscellaneous revenue charged to the Tax Collector for collection during fiscal year 2017 -2018. Amounts for Hillsborough Waterstone Assessment Collection and Efland Sewer Loan Collection were added to this report last year. • An additional report is a minimal bill report that provides the number of bills and amount of taxes waived in accordance with a resolution approved by the governing board on July 26, 1995. NCGS 105- 321(f) states, in part, that the governing body of a taxing unit may direct its tax assessor and tax collector not to collect minimal taxes where the total principal amount does not exceed five dollars. • Another report shows the accounts receivable information for 2017 taxes at the beginning of the 2018 fiscal year. • The final report is a copy of the delinquent property tax accounts as of June 30, 2018. It is only provided to the Clerk on a flash drive. FINANCIAL IMPACT: There is no financial impact associated with this item. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. RECOMMENDATION(S): The Manager recommends that the Board: • Receive the Tax Collector's annual settlement, approve and authorize the Chair to sign the resolution accepting it as reported for entry into the minutes; and • Approve, authorize the Chair to sign, and issue the Order to Collect to the Tax Collector for Fiscal Year 2018 -2019.