Orange County NC Website
2 <br /> Two settlement reports for tax are included. <br /> • The first shows all taxes charged for collection for the 2019-2020 fiscal year. All uncollected <br /> taxes allowed as credits in a settlement are recharged to the tax collector. Per NCGS 105- <br /> 373(3)(b) the tax collector is credited with (paraphrased): <br /> 1. All sums representing taxes collected and deposited; <br /> 2. Releases approved by the governing body; <br /> 3. The principal amount of taxes constituting liens on real property; <br /> 4. Amount shown on the insolvent list; <br /> 5. Discounts as allowed by law; <br /> 6. Commissions (if any) lawfully payable to the tax collector as compensation; <br /> 7. Outstanding Property Tax Commission appeals. <br /> • The second settlement report shows all prior years' taxes collected during the 2019-2020 <br /> fiscal year. NCGS 105-378 limits the tax collector's use of enforced collection remedies to <br /> ten years from the due date of the tax. As such, for fiscal year 2019-2020 the tax collector <br /> was charged with collecting remaining taxes from the years 2009-2018, in addition to <br /> current year 2019 taxes. <br /> Additional reports are included for review by the governing board: <br /> • One of the reports provides details of all other miscellaneous revenue charged to the Tax <br /> Collector for collection during fiscal year 2019-2020. <br /> • An additional report is a minimal bill report that provides the number of bills and amount of <br /> taxes waived in accordance with a resolution approved by the governing board on July 26, <br /> 1995. NCGS 105-321(f) states, in part, that the governing body of a taxing unit may direct <br /> its tax assessor and tax collector not to collect minimal taxes where the total principal <br /> amount does not exceed five dollars. <br /> • Another report shows the accounts receivable information for 2019 taxes at the beginning <br /> of the 2020 fiscal year. <br /> • The final report is a copy of the delinquent property tax accounts as of June 30, 2020. It <br /> has been provided to the Deputy Clerk on a flash drive. <br /> FINANCIAL IMPACT: There is no financial impact associated with this item. <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: <br /> • Receive the Tax Collector's annual settlement, approve and authorize the Chair to sign <br /> the resolution accepting it as reported for entry into the minutes; and <br /> • Approve, authorize the Chair to sign, and issue the Order to Collect to the Tax Collector <br /> for Fiscal Year 2020-2021. <br />