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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: August 16, 2005 <br />Action Agenda <br />Item No. 5 _ ~- <br />SUBJECT: Tax <br />DEPARTMENT: Revenue <br />ATTACHMENT(S): <br />Resolution <br />Annual Settlement <br />Reports (4) <br />Orders to Collect <br />Insolvent Reports (3) (provided to Clerk) <br />PUBLIC HEARING: (Y/N) <br />INFORMATION CONTACT: <br />Jo Roberson, ext 2727 <br />No <br />TELEPHONE NUMBERS: <br />Hillsborough <br />Chapel Hill <br />Durham <br />Mebane <br />732-8181 <br />968-4501 <br />688-7331 <br />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 tax collector is required by North Carolina General Statute 105-373 to <br />give an annual settlement to the governing body, It is the intent of the Machinery Act to create <br />a direct relationship of responsibility and accountability between the tax collector and the <br />governing body, The governing body charges the tax collector, and no one else, with the <br />personal responsibility for collecting taxes. The annual statement of the tax collector is based <br />upon this responsibility, <br />The overall tax collection percentage for the County is 98,89, The overall collection percentage <br />has three components -real property, personal property, and motor vehicles -and is reflective <br />of 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 collect over 99% on the real property levy for the last nine consecutive <br />years, <br />The reports in the annual settlement provide in detail the collections for the County, all fire and <br />special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough during fiscal year <br />2004-2005, <br />NCGS 105-373 also requires the tax collector to furnish a sworn report to the governing body <br />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 />