Agenda - 09-05-2023; 8-g - Relief from Collecting Property Tax and Fee Debts

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ORANGE COUNTY 4 NO I-H CAROLINA TAX ADMINISTRATION Nancy Freeman,Director nfreeman@orangecountync.gov 228 S.Churton Street,Suite zoo,Hillsborough,NC 27278 919-245-2100 To: Board of County Commissioners Bonnie Hammersley, Manager Subject: Request for Relief from Collecting Debts Date: August 21, 2023 After communication with Financial Services Director Gary Donaldson, I am bringing forward a request to release specific types of debt older than 10 years from the current taxation system. Real property liabilities are not dischargeable and are not included in the total amount brought forward for release. The $149,640.69 currently in real property liability older than 10 years remains a lien to the real property. North Carolina General Statute 105-378 (g) specifically speaks to the tax collector being barred from any type of enforced collection methods after a period of ten years. Additionally, North Carolina General Statue 105-373 (g) & (h) speak to the relief of the charge of taxes owed from the collector for unsecured debt of personal property and of registered motor vehicles. Copies of both statutes have been attached for your review. Over the past 10 years these debts have been worked extensively in an endeavor to resolve their collection. Though the statutes do allow for relief earlier than 10 years,the recommendation is to continue to pursue collection until the 10-year deadline because of the active collections program in place. Therefore, as the Tax Collector I submit to resolve issues from an accounting standpoint that authorization be given to release the debts older than 10 years for all unsecured debt.All real property debt will continue to be reflected in the tax management system. Respectfully submitted, Nancy Freeman, Tax Administrator Orange County Government I www.orangecountync.gov 1 919.732.8181