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37 <br /> Slide #3 <br /> Tax Collections Reports <br /> • At the first regular meeting of each month, the Tax Office provides three tax <br /> collection reports as information items: <br /> ❖Numerical Analysis Collections <br /> ❖Measures of Enforced Collections <br /> ❖Foreclosure Chart and History <br /> • Reports give proof of Tax Collector's Office actions taken to collect the levy <br /> needed to fund the fiscal year budget. <br /> • Reports are measure of transparency of the Tax Collector's charge and the <br /> results of the work being done towards that charge. <br /> ORANGE COUNTY <br /> 3 NORTH CAROLINA <br /> Slide #4 <br /> Statutory Requirements <br /> NCGS 105-350(7) General duties of tax collectors. <br /> It shall be the duty of each tax collector: <br /> To submit to the governing body at each of its regular meetings a report of the amount he has collected on each year's <br /> taxes with which he is charged,the amount remaining uncollected, and the steps he is taking to encourage or enforce <br /> payment of uncollected taxes. <br /> NCGS 105-321(b) Disposition of tax records and receipts; order of collection. <br /> Before delivering the tax receipts to the tax collector in any year,the board of county commissioners or municipal governing <br /> body shall adopt and enter in its minutes an order directing the tax collector to collect the taxes charged in the tax records <br /> and receipts.A copy of this order shall be delivered to the tax collector at the time the tax receipts are delivered to him, but <br /> the failure to do so shall not affect the tax collector's rights and duties to employ the means of collecting taxes provided by <br /> this Subchapter. <br /> NCGS 105-373(a)(4) Settlements. <br /> Disposition of Tax Receipts after Settlement. — Uncollected taxes allowed as credits in the settlement prescribed in <br /> subdivision (a)(3) of this section, whether represented by tax liens held by the taxing unit or included in the list of <br /> insolvents, shall, for purposes of collection, be recharged to the tax collector or charged to some other person designated <br /> by the governing body of the taxing unit under statutory authority... <br /> 4 ORANGE <br /> COUNTY <br /> NA <br />