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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 3, 2019 <br /> Action Agenda <br /> Item No. 8-e <br /> SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2018-19 <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Nancy T. Freeman, Interim Director, <br /> Reports (5) 919-245-2735 <br /> Order to Collect <br /> Report of Delinquent Property Taxes <br /> (Provided to Clerk on Flash Drive) <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 2019-2020. <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 2018-2019. <br /> For fiscal year ended June 30, 2019, Orange County's overall current year tax collection <br /> percentage was 99.18%. 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 2018-2019 current year tax collection percentage for real property was <br /> 99.27%, and personal property was 95.60%, which includes motor vehicle gap bills that are <br /> billed monthly 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 99.88%. <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 /> collection. Lists have been provided to the Clerk to the Board for the permanent record of all <br /> outstanding tax by property classification. <br />