Orange County NC Website
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: August 19, 2003 <br />Action Agenda <br />Item No. <br />el 1Q IC~`T• Tw (_nllcrtnr'c Annual SPttlPment <br />DEPARTMENT: Revenue <br />PUBLIC HEARING: (YIN) <br />No <br />ATTACHMENT(S): <br />Resolution <br />Reports (5) <br />INFORMATION CONTACT: <br />Jo Roberson, ext 2727 <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 Fiscal Year 2002-2003. <br />The overall tax collection percentage for the county is 98.72. 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 collect over 99% on the real property <br />levy for the last seven 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 />NC General Statute 105-373 requires the tax collector to furnish a sworn report to the governing <br />body 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 />