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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: August 17, 2004 <br />Action Ager~ <br />Item No. <br />SUBJECT: Tax Collector's Annual Settlement <br />DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Resolution Jo Roberson, ext 2727 <br />Reports (5) <br />Orders to Collect <br />Insolvent Reports (3) (provided <br />TELEPHONE NUMBERS: <br />to Clerk) Hillsborough 732-8181 <br />Chapel Hill 968-4501 <br />Durham 688-7331 <br />Mebane 336-227-2031 <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 <br />collected for the County, all fire and special districts, and the Towns of Carrboro, Chapel Hill, <br />and Hillsborough during the fiscal year 2003-2004. <br />The overall tax collection percentage for the County is 98.83. The overall collection percentage <br />has three components: real property, personal property, and motor vehicles and is reflective of <br />all jurisdictions charged to the collector. The largest and most important component is real <br />property. The collection staff has concentrated on increasing real property tax collections and <br />continues to consistently collection over 99% on the real property levy for the last eight <br />consecutive years. <br />The tax collector is required by North Carolina General Statute 105-373 to give an annual <br />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 the governing <br />body. The governing body charges the tax collector and no one else with the personal <br />responsibility for collecting taxes. The annual statement of the tax collector is based upon this <br />responsibility. <br />NC General Statute 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 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 />