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� 1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: August 20,2002 <br /> Action Agenda <br /> Item No. 5-b <br /> SUBJECT: Tax Collector's Annual Settlement <br /> DEPARTMENT: Revenue PUBLIC HEARING: (YIN) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Jo Roberson, ext 2727 <br /> Reports (5) <br /> Orders to Collect TELEPHONE NUMBERS: <br /> Insolvent Reports (3) (provided to Clerk) Hillsborough 732-8181 <br /> Chapel Hill 968-4501 <br /> Durham 688-7331 <br /> Mebane 336-227-2031 <br /> PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes <br /> and approve the accounting thereof. <br /> BACKGROUND: The reports in the annual settlement provide in detail what has been <br /> collected for the County, all fire and special districts, and the Towns of Carrboro, Chapel Hill, <br /> and Hillsborough during the fiscal year 2001-2002. <br /> The overall tax collection percentage for the county is 98.70. The overall collection percentage <br /> has three components: real property, personal property, and motor vehicles. The largest and <br /> most important component is real property. The collection staff has concentrated on increasing <br /> real property tax collections and continues to consistently collection over 99% on the real <br /> property levy for the last six consecutive years. <br /> The tax collector is required by NC General Statute 105-373 to give an annual settlement to the <br /> governing body. It is the intent of the Machinery Act to create a direct relationship of <br /> responsibility and accountability between the tax collector and the governing body. The <br /> governing body charges the tax collector and no one else with the personal responsibility for <br /> collecting taxes. The annual statement of the tax collector is based upon this responsibility. <br /> NCGS 105-373 requires the tax collector to furnish a swom report to the governing body <br /> showing a list of property owners whose taxes remain unpaid for the preceding fiscal year. <br /> There are three reports: one for real property owners, one for personal property owners, and <br /> one for motor vehicle owners. Upon receiving these lists, the governing body enters into the <br /> minutes the names of those persons who owe personal property and motor vehicle taxes, <br /> declares the taxes to be insolvent, and by resolution designates the list entered into the minutes <br /> as the insolvent list to be credited to the tax collector on the settlement report. The decision of <br /> the governing body to determine a tax to be insolvent and allow it as a credit in the collector's <br /> settlement has no effect on the taxpayer's liability for the tax. The board's determination of <br />