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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 5, 2023 <br /> Action Agenda <br /> Item No. 8-e <br /> SUBJECT: Tax Collector's Annual Settlement for Fiscal Year 2022-23 <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Nancy T. Freeman, Director, <br /> Reports (5) 919-245-2735 <br /> 2023 Order to Collect <br /> Copy of Report of Delinquent Property <br /> Taxes (provided to Clerk by email) <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 2023-2024. <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, Mebane, and Durham <br /> during Fiscal Year 2022-2023. <br /> For the fiscal year ended June 30, 2023, Orange County's overall current year tax collection <br /> percentage was 99.46%. This collection rate is an indicator of a successful year for the Collections <br /> staff. In comparison, the average overall collection rate for the prior three years is 99.26%. <br /> The current overall collection percentage can be broken down further into three property <br /> classifications: real property, personal property, and motor vehicles. Orange County's fiscal year <br /> 2022-2023 current year tax collection percentage for real property was 99.50%, and personal <br /> property was 98.04%, which includes motor vehicle gap bills that are billed monthly by the County <br /> rather than by the State. The collection rate for registered motor vehicle taxes collected by the <br /> State (VTS Registered Motor Vehicles) was 99.88%. <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. With approval of the <br /> resolution,n the Board designates said list to be entered into the minutes. The tax claims are not <br />