Agenda - 09-05-2023; 8-e - Tax Collectors Annual Settlement for Fiscal Year 2022-23

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2 discharged or written off. These accounts are recharged to the collector as delinquent accounts, and the collector has full authority to use levy and garnishment to affect their collection. Lists have been provided to the Clerk to the Board for the permanent record of all outstanding tax by property classification. Two settlement reports for tax are included. • The first shows all taxes charged for collection for the 2022-2023 fiscal year. All uncollected taxes allowed as credits in a settlement are recharged to the tax collector. Per NCGS 105- 373(3)(b), the tax collector is credited with (paraphrased): 1. All sums representing taxes collected and deposited; 2. Releases approved by the governing body; 3. The principal amount of taxes constituting liens on real property; 4. Amount shown on the insolvent list; 5. Discounts as allowed by law; 6. Commissions (if any) lawfully payable to the tax collector as compensation; 7. Outstanding Property Tax Commission appeals. • The second settlement report shows all prior years' taxes collected during the 2022-2023 fiscal year. NCGS 105-378 limits the tax collector's use of enforced collection remedies to ten years from the due date of the tax. As such, for fiscal year 2022-2023, the tax collector was charged with collecting remaining taxes from the years 2012-2021, in addition to current year 2022 taxes. Additional reports are included for review by the governing board: • One of the reports provides details of all other miscellaneous revenue charged to the Tax Collector for collection during fiscal year 2022-2023. • An additional report is a minimal bill report that provides the number of bills and amount of taxes waived in accordance with a resolution approved by the governing board on July 26, 1995. NCGS 105-321(f) states, in part, that the governing body of a taxing unit may direct its tax assessor and tax collector not to collect minimal taxes where the total principal amount does not exceed five dollars. • Another report shows the accounts receivable information for 2022 taxes at the beginning of the 2023 fiscal year. • The final report is a copy of the delinquent property tax accounts as of June 30, 2023. It is a lengthy document provided to the Clerk by email. For Tax Collectors Settlements in future years, there will be two additional reports. The first will be a report to inform the Board and to request approval to write-off one year's ad valorem property tax and fee debts owed to Orange County in excess of 10 years that are no longer collectable. The second will be a report to inform the Board and to request approval to write-off one year's uncollectable ambulance bills. For this current year, separate September 5, 2023 agenda items are concurrently provided for Board approval to write off several years of ad valorem property tax and fee debts in excess of 10 years that are no longer collectable and to write off several years of uncollectable ambulance bills. FINANCIAL IMPACT: There is no financial impact associated with this item. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item.