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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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such taxes which are past due and arose prior to the present State collection system tied to <br /> registration of the motor vehicle. <br /> 4. County Authority: The County shall have all of the authority as set forth in the <br /> Machinery Act (N.C. Gen. Stat. §§105-271 through 395.1) and other statutory provisions in the <br /> process of listing, assessing, billing and collecting City taxes including any liens statutorily <br /> authorized to be collected in the manner of ad valorem taxes, fees and assessments. The City <br /> hereby appoints the County Tax Administrator as its Tax Collector pursuant to the provisions of <br /> N.C. Gen. Stat. §105-349, for so long as this Agreement is in full force and effect. The City shall <br /> pay the cost of the premium for any additional bond required of the County Tax Administrator <br /> for the performance of these duties for the City. The County Tax Administrator shall take the <br /> oath prescribed in N.C. Gen. Stat. §105-349 and a signed copy shall be filed with the City Clerk <br /> before any tax collection duties are undertaken under this Agreement. <br /> 5. Allocation of Receipts: At the end of each calendar month, the County will <br /> analyze the month's deposit of funds collected to determine the dollar amount of taxes, including <br /> prepaid taxes, which are allocable to the City. On or before the fifteenth(15th) day of the next <br /> month, the County will transfer to the City the City's estimated share of the ad valorem taxes, <br /> including prepaid taxes. Upon the ultimate determination of the correct amount of taxes which <br /> have been prepaid, any excess prepaid taxes shall be immediately paid to the Taxpayer by the <br /> County from the prepaid account, and the balance of such taxes will be paid to the City on the <br /> next deposit date. For fees and assessments other than ad valorem taxes, the County will transfer <br /> those collections to the City on or before the 15th day of the next month after collection. <br /> 6. Priority of Allocation for Partial Payments: If a partial payment of a tax bill is <br /> made,the County will apply that payment in accordance with its standard priority schedule, <br /> unless the taxpayer specially directs that a partial payment be specifically applied. The standard <br /> priority schedule requires that out of pocket expenses of collection be satisfied first from the <br /> payment proceeds, then the interest and taxes be paid pro-rata based on the amounts owed to the <br /> City and County. Any tax due to the City after applying the priority schedule shall be deposited <br /> to the benefit of the City in accordance with Paragraph 5. <br /> 7. Fees to be Paid by the City to the County: The City will compensate the County <br /> for the services provided in this Agreement on a fixed rate equal to Two and 00/100 Dollars <br /> ($2.00) for each City bill generated by the County, as of the date of such bill. If a separate bill is <br /> created for special assessments, the County will be entitled to be compensated in the amount of <br /> $3.50 for each such bill generated by the County. The fee will be reviewed on or about January <br /> 1 of each year, beginning with January 1, 2018. The City will be notified of the findings of each <br /> review and any change in the fee will be negotiated on an annual basis,beginning with the fiscal <br /> year commencing on July 1, 2018. All fees collected by the County for additional services such <br /> as garnishment, advertising and returned checks, shall be retained by the County. The County <br /> will bill the City for all collection fees annually on or about September 1, beginning in the year <br /> 2017. All fees billed by the County will be paid by the City before October 1, following the <br /> billing in September. <br /> 8. Allocation of Foreclosure Fees and Expenses. The City retains the option to <br /> pursue separate tax foreclosure actions. If it utilizes the County to pursue tax foreclosure,the <br /> parties shall split the court and service costs of the action equally and the attorneys fees of the <br /> 2 <br /> Attachment number 4\n <br /> F-15 Page 187 <br />
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