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2 <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 Clerk to the Board for the permanent record of all outstanding tax by property <br /> classification. <br /> Two settlement reports for tax are included. <br /> • The first shows all taxes charged for collection for the 2022-2023 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 2022-2023 <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 2022-2023, the tax collector <br /> was charged with collecting remaining taxes from the years 2012-2021, in addition to <br /> current year 2022 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 2022-2023. <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 2022 taxes at the beginning <br /> of the 2023 fiscal year. <br /> • The final report is a copy of the delinquent property tax accounts as of June 30, 2023. It is <br /> a lengthy document provided to the Clerk by email. <br /> For Tax Collectors Settlements in future years, there will be two additional reports. The first will <br /> be a report to inform the Board and to request approval to write-off one year's ad valorem property <br /> tax and fee debts owed to Orange County in excess of 10 years that are no longer collectable. <br /> The second will be a report to inform the Board and to request approval to write-off one year's <br /> uncollectable ambulance bills. <br /> For this current year, separate September 5, 2023 agenda items are concurrently provided for <br /> Board approval to write off several years of ad valorem property tax and fee debts in excess of 10 <br /> years that are no longer collectable and to write off several years of uncollectable ambulance bills. <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 />