Agenda - 08-15-2000-5b - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: August 15, 2000 Action Agenda Item No. _ 5-1~ SUBJECT: Tax Collectors Annual Settlement DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No ATTACHMENT(S): Resolution Reports (5) INFORMATION CONTACT: Jo Roberson, ext 2727 Orders to Collect TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 33fi-227-2031 PURPOSE: To receive the tax collector's annual settlement on current and delinquent taxes and approve the accounting thereof. BACKGROUND: The reports in the annual settlement provide in detail the collections for the county, all fire and special districts, and the Towns of Carrboro, Chapel Hill, and Hillsborough during the 1999-2000 fiscal year. The overall tax collection percentage for the county is 98.47. The overall collection percentage has three components: real property, personal property, and motor vehicles. The largest and most important component is real property. The collection staff has concentrated on increasing real property tax collections and continues to consistently collect over 99% on the real properly levy for the last five consecutive years. The tax collector is required by statute 105-373 to give an annual settlement to the governing body. It is the intent of the Machinery Act to create a direct relationship of responsibility and accountability between the tax collector and the governing body. The governing body charges the tax collector and no one else with the personal responsibility for collecting taxes. The annual statement of the tax collector is based upon this responsibility. NCGS 105-373 requires the tax collector to furnish a sworn report to the governing body showing a list of property owners whose taxes remain unpaid for the preceding fiscal year. There are three reports: one for real property owners, one for personal property owners, and one for motor vehicle owners. Upon receiving these lists, the governing body enters into the minutes the names of those persons who owe personal property and motor vehicle taxes, declares the taxes to be insolvent, and by resolution designates the list entered into the minutes as the insolvent list to be credited to the tax collector on the settlement report. The decision of the governing body to determine a tax to be insolvent and allow it as a credit in the collector's settlement has no effect on the taxpayer's liability for the tax. The board's determination of