Orange County NC Website
Browse       Search
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 2023-2024 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 2023-2024 <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 2023-2024, the tax collector <br /> was charged with collecting remaining taxes from the years 2013-2022, in addition to <br /> current year 2023 taxes. <br /> Additional reports are included for review by the governing board: <br /> 1. Miscellaneous Collections: provides details of all other miscellaneous revenue charged to <br /> the Tax Collector for collection during fiscal year 2023-2024. <br /> 2. Minimal Tax Bills: provides the number of bills and amount of taxes waived in accordance <br /> with a resolution approved by the governing board on July 26, 1995. NCGS 105-321(f) <br /> states, in part, that the governing body of a taxing unit may direct its tax assessor and tax <br /> collector not to collect minimal taxes where the total principal amount does not exceed five <br /> dollars. <br /> 3. Accounts Receivable: provides accounts receivable information for 2023 taxes at the <br /> beginning of this fiscal year. <br /> 4. Tax Uncollectable Relief: information on 2014 ad valorem property tax and fee debts owed <br /> to Orange County. These bills are in excess of 10 years old and are no longer collectable. <br /> It is requested that the Board approve the write-off of these bills. <br /> 5. EMS Ambulance Uncollectable Relief: information on uncollectable EMS ambulance bills <br /> from January 1 through December 31, 2018. It is requested that the Board approve the <br /> write-off of these bills. <br /> 6. Report of Unpaid Taxes: a list of 2023 delinquent property tax accounts as of June 30, <br /> 2024. It is a lengthy document provided to the Clerk by email. <br /> FINANCIAL IMPACT: There is no financial impact associated with this item. The write-off of the <br /> tax bills and EMS ambulance bills also has no impact as these accounts have been adjusted off <br /> the County's accounts receivable as part of the allowance of doubtful accounts computation. <br /> ALIGNMENT WITH STRATEGIC PLAN: There are no Orange County Strategic Plan Goals <br /> applicable to this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board: <br />