AG 2017 08 21 - Laserfiche WebLink

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such taxes which are past due and arose prior to the present State collection system tied to registration of the motor vehicle. 4. County Authority: The County shall have all of the authority as set forth in the Machinery Act (N.C. Gen. Stat. §§105-271 through 395.1) and other statutory provisions in the process of listing, assessing, billing and collecting City taxes including any liens statutorily authorized to be collected in the manner of ad valorem taxes, fees and assessments. The City hereby appoints the County Tax Administrator as its Tax Collector pursuant to the provisions of N.C. Gen. Stat. §105-349, for so long as this Agreement is in full force and effect. The City shall pay the cost of the premium for any additional bond required of the County Tax Administrator for the performance of these duties for the City. The County Tax Administrator shall take the oath prescribed in N.C. Gen. Stat. §105-349 and a signed copy shall be filed with the City Clerk before any tax collection duties are undertaken under this Agreement. 5. Allocation of Receipts: At the end of each calendar month, the County will analyze the month's deposit of funds collected to determine the dollar amount of taxes, including prepaid taxes, which are allocable to the City. On or before the fifteenth(15th) day of the next month, the County will transfer to the City the City's estimated share of the ad valorem taxes, including prepaid taxes. Upon the ultimate determination of the correct amount of taxes which have been prepaid, any excess prepaid taxes shall be immediately paid to the Taxpayer by the County from the prepaid account, and the balance of such taxes will be paid to the City on the next deposit date. For fees and assessments other than ad valorem taxes,the County will transfer those collections to the City on or before the 15th day of the next month after collection. 6. Priority of Allocation for Partial Payments: If a partial payment of a tax bill is made,the County will apply that payment in accordance with its standard priority schedule, unless the taxpayer specially directs that a partial payment be specifically applied. The standard priority schedule requires that out of pocket expenses of collection be satisfied first from the payment proceeds, then the interest and taxes be paid pro-rata based on the amounts owed to the City and County. Any tax due to the City after applying the priority schedule shall be deposited to the benefit of the City in accordance with Paragraph 5. 7. Fees to be Paid by the City to the County: The City will compensate the County for the services provided in this Agreement on a fixed rate equal to Two and 00/100 Dollars ($2.00) for each City bill generated by the County, as of the date of such bill. If a separate bill is created for special assessments, the County will be entitled to be compensated in the amount of $3.50 for each such bill generated by the County. The fee will be reviewed on or about January 1 of each year, beginning with January 1, 2018. The City will be notified of the findings of each review and any change in the fee will be negotiated on an annual basis,beginning with the fiscal year commencing on July 1, 2018. All fees collected by the County for additional services such as garnishment, advertising and returned checks, shall be retained by the County. The County will bill the City for all collection fees annually on or about September 1, beginning in the year 2017. All fees billed by the County will be paid by the City before October 1, following the billing in September. 8. Allocation of Foreclosure Fees and Expenses. The City retains the option to pursue separate tax foreclosure actions. If it utilizes the County to pursue tax foreclosure,the parties shall split the court and service costs of the action equally and the attorneys fees of the 2 Attachment number 3\n F-15 Page 183