Orange County NC Website
1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 1, 2020 <br /> Action Agenda <br /> Item No. 8-e <br /> SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2019-20 <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Nancy T. Freeman, Director, <br /> Reports (5) 919-245-2735 <br /> Order to Collect <br /> Report of Delinquent Property Taxes <br /> (provided to Deputy Clerk on Flash <br /> 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 Order <br /> to Collect for Fiscal Year 2020-2021. <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 2019-2020. <br /> For fiscal year ended June 30, 2020, Orange County's overall current year tax collection <br /> percentage was 99.15%. The overall collection percentage can be broken down further into three <br /> property classifications: real property, personal property, and motor vehicles. Orange County's <br /> fiscal year 2019-2020 current year tax collection percentage for real property was 99.19%, <br /> personal property was 97.12%, which includes motor vehicle gap bills that are billed monthly by <br /> the County rather than by the State. The collection rate for registered motor vehicle taxes collected <br /> by the State (VTS Registered Motor Vehicles) was 99.84%. <br /> The tax collector is required by North Carolina General Statute (NCGS) 105-373 to give an annual <br /> settlement to the governing body. It is the intent of the Machinery Act to create a direct relationship <br /> 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 property <br /> owners, individual personal property owners and real property owners. By acceptance of the <br /> resolution the Board designates said list to be entered into the minutes. The tax claim is not <br /> discharged or written off. These accounts are recharged to the collector as delinquent accounts, <br /> and the collector has full authority to use levy and garnishment to affect their collection. Lists have <br /> been provided to the Deputy Clerk to the Board for the permanent record of all outstanding tax by <br /> property classification. <br />