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AG 2017 08 21
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AG 2017 08 21
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Last modified
8/24/2017 4:41:15 PM
Creation date
11/27/2017 10:29:54 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
8/21/2017
Board
Board of Commissioners
Meeting Type
Regular
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STATE OF NORTH CAROLINA KANNAPOLIS AND-COUNTY <br /> INTERLOCAL TAX <br /> COUNTY OF CABARRUS COLLECTION AGREEMENT <br /> This KANNAPOLIS-COUNTY INTERLOCAL TAX COLLECTION <br /> AGREEMENT ("Agreement"), is made and entered into effective the 30th day of June, 2017 by <br /> and between the CITY OF KANNAPOLIS ("City") and CABARRUS COUNTY("County") <br /> for the collection of certain of the City's tax revenues by the County. <br /> RECITALS <br /> 1. Pursuant to Article 20 of Chapter 160A of the North Carolina General Statutes <br /> and N.C. Gen. Stat. §153A-445(a)(1), the City and County are permitted to enter into an <br /> undertaking for the exercise by one unit of local government of the tax collection function of <br /> another unit of local government. <br /> 2. The City Council and the County Board of Commissioners have found and <br /> determined that it is in the public benefit and interest to have the County Tax Administration <br /> Department undertake to collect certain of the City's tax revenues in the City's behalf. <br /> 3. The City Council and the County Board of Commissioners have by separate duly <br /> enacted resolutions made the above determination and have authorized the provisions and <br /> execution of this Agreement. <br /> In consideration of the above Recitals and the Provisions contained below, which the <br /> parties agree constitute sufficient consideration to make this Agreement legally binding and <br /> enforceable, the parties agree as follows. <br /> PROVISIONS <br /> 1. Listings, Assessing Billing and Collections of City Taxes Fees and Assessments: <br /> The County shall serve as the tax collector for the City in the listing, assessing, billing and <br /> collection of ad valorem taxes, including any liens statutorily authorized to be collected in the <br /> manner of ad valorem taxes, special assessments and special district levies beginning with the <br /> fiscal year which commences on July 1, 2017. The County shall also be responsible for the <br /> collection of any delinquent taxes including any liens statutorily authorized to be collected in the <br /> manner of ad valorem taxes, special assessments and special district levies for any years prior to <br /> the commencement date of this Agreement, except for any foreclosures filed prior to July 1, <br /> 2017, which will continue to be handled by the City until completed. The City agrees to fully <br /> cooperate with the County in the listing, assessing, billing and collection process, including <br /> assistance in determining situs issues and in discovering property which should have been listed <br /> for taxation pursuant to N.C. Gen. Stat. §105-312. <br /> 2. Existing Payment Agreements to be Honored: The County agrees to honor and <br /> abide by the terms all existing Payment Agreements entered into by and between the City and <br /> any taxpayer. <br /> 3. Motor Vehicle Taxes and Other Obligations: The County shall not be responsible <br /> for collection of City motor vehicle taxes and fees, unless requested by the City for collection of <br /> 1 <br /> Attachment number 3\n <br /> F-15 Page 182 <br />
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