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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: March 10, 2020 <br /> Action Agenda <br /> Item No. 8-e <br /> SUBJECT: Resolution Regarding Underpayment and Overpayment of Taxes <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Nancy T. Freeman, Tax Administrator, <br /> Unsigned Resolution 2001-039 (919) 245-2735 <br /> Excerpt from April 17, 2001 Board <br /> Meeting Minutes - Item 5-b <br /> PURPOSE: To approve a new resolution as an administrative clean-up confirming Resolution <br /> 2001-039, which was adopted by the Board on April 17, 2001 to allow the Tax Collector to write <br /> off up to $1.00 in underpayment and absorb up to $1.00 in overpayment of taxes. <br /> BACKGROUND: In April 2001, the Board of County Commissioners approved Resolution 2001- <br /> 039 allowing the Tax Collector to write off up to $1.00 in underpayment and absorb up to $1.00 <br /> in overpayment of taxes, as allowed in North Carolina General Statute (NCGS) 105-357(c). <br /> Since that time, the Orange County Tax Collector/Tax Administrator has followed this practice. <br /> However, during a recent audit, the Tax Department learned that the approved 2001 Resolution <br /> had inadvertently not been signed by the Board Chair. On the recommendation of the County <br /> Attorney, the Department is requesting approval of an updated resolution to confirm/continue <br /> this practice. The approved minutes from the April 2001 Board meeting are attached (see page <br /> 5), along with the original resolution. <br /> FINANCIAL IMPACT: On average, the impact is less than $300 per year. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> ENVIRONMENTAL IMPACT: There is no Orange County Environmental Responsibility Goal <br /> impact associated with this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board approve the attached <br /> resolution. <br />