AG 2002 12 16 (Regular) - Laserfiche WebLink

Home Browse Search

As a reminder, N.C.G.S 105-354, Collections for districts and other units of local government, provides, "whenever a taxing unit coll'ects taxes for some district or other unit of local government, those taxes, for collection and foreclosure purposes, shall be treated as taxes of the taxing unit making the collection." If your county collects and enforces the collection of current year and delinquent property taxes on behalf of your cities, the total (municipal and county) of all delinquent taxes' for an individual debtor may be combined to meet the $50 minimum requirement and be submitted as a single debt. Therefore, if your particular county's arrangement with your cities complies with the above statute, you may combine and file the property tax debts on behalf of these units. In order to do so, please complete and submit to us the enclosed Multiple Unit Collection Rider. Please also be aware that the automated voice response system will refer any delinquent property taxpayers to your county's debt setoff contact. Please find enclosed the following documents: · Local Collection Assistance Fee Rider · File Layout · Participation Form · Summary of Notification and Appeals Process, and Sample Debtor Notification Forms & Tracking Form · Multiple Unit Collection Rider . · Frequently Asked Questions and Answers The Association and the League are pleased to provide this service to their local government partners. We believe it will prove useful as a method of debt collection, although this is no simple matter. If you have any questions, please contact: NCACC: · John Ed Whitehurst (program implementation), 919.715.2893; · Rebecca Troutman (technical assistance); 919.715.2893; · Paul Meyer (legal assistance), 919.715.4369. NCLM: · Tom Medlin (program implementation), 919.715.2906; Lee Mandell (technical assistance), 919.715.3933; · John Phelps (legal assistance), 919.715.3920.