Title
Tax Year 2017 Order of Collection and FY 2017 Mecklenburg County Tax Collector's Settlement Statement
Action
Action:
A. Adopt an Order of Collection, as per North Carolina General Statute 105-321(b) authorizing the Tax Collector of Mecklenburg County to collect the property taxes set forth in settlement statement for tax year 2017, and
B. Receive as information and record in the minutes the Mecklenburg County Tax Collector's Settlement Statement for Fiscal Year 2017.
Body
Staff Resource(s):
Stephanie Kelly, City Clerk
Randy Harrington, Management and Financial Services
Robert Campbell, Management and Financial Services
Explanation
Action A
* According to North Carolina General Statute 105-321(b), an order directing the Tax Collector to collect the property taxes charged in tax records and receipts must be entered into the official record of the governing board.
* The Tax Collector's Office issued an Order of Collection to authorize the collection of real estate and motor vehicle property taxes for the tax year 2017.
* The Order of Collection must be ratified and returned to Mecklenburg County, Office of the Tax Collector, by September 1, 2017.
Action B
* According to North Carolina General Statute 105-373:
* The Tax Collector must submit to the governing board an annual report of the amount collected on each year's taxes with which he/she is charged, the amount remaining uncollected, and the steps being taken to encourage or enforce payment of uncollected taxes.
* The Tax Collector's Settlement Statement must be entered into the official record of the governing board.
* The Tax Collector's Settlement is used to present the real estate and motor vehicle collection rates for the previous tax year and prior years.
* The Tax Collector's Settlement is an informational report on property tax collection activity for the Fiscal Year that just completed (July 1, 2016 - June 30, 2017), and has no impact on the upcoming revaluation.
Attachments
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