AG 2001 03 26 - Laserfiche WebLink

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45 Town of Midland Chairman Fennel reported that the Midland Town Council had requested to come back to the Board regarding its 2000 tax bilting. The proposed amendment to the Town's Charter to allow the use of the January 1, 2001 tax . roll had been ruled unconstitutional. Mayor Dan Short and Town Council Member L. W. Whitley were present for the discussion. Senator Bar=sell stated the Prcper~y Tax Division of the North Carolina Department of Revenue and the Finance Committee staff had raised the opinion concerning the Town Charter amendment based on their interpretation of the uniform rules of taxation. He explained the proposed Charter amendment would have allowed the Town to use January I within the fiscal year to identify landowners rather than the standard practice of using the Janual-y i prior to the fiscal year for which the tax is levied. Mr. Clifton outlined various requirements and options concerning the billing ar~ collection of the Midland taxes for 2000. Ne stated the County is required to give the Town the January 1, 2000 Midland Fire District tax roll, which the Town can use to sort the real property that was in the Midland incorporation area on January 1, 2000. Further, Mr. Clifton explained the County must do the Town's billing and collection of motor vehicle taxes if the Town levies a tax on real and personal property. It will cost approximately $3,000.00 to $4,000.00 for Cot=~ the software vendor, to do the required programming work for the vehicle billing. The county could deduct the programming costs as it collects =he motor vehicle taxes for the Town. There was lengthy discussion a~ng Board members, Mayor Short and Town Council Member Wb/tley concerning ~he Midland taxes for 2000. Board members discussed concerns about the County' s involvement in the billing and collectlon of t. he Town's 2000 taxes. UPON MOTION of Commissioner Privet=e, seconded by Chaizman Fennel and unanimously carried, the Board agreed that the County will give the Town of Midland the information it is required to provide and let the Town do the billing and collection of the Town's real and personal property taxes for 2000. This will include the following: (1) The County will provide the January 1, 2000 Midland Fire District tax roll to the Town. (2) The Town will sort the real property that was within the Midland incorporation area on Jannary 1, 2000; (3} Using the Town's real property information, the County can create a ~personal property" listing for the Town as of January 1, 2000. (4) The Town will do the billing and collection of the 2000 real and personal property taxes levied by the Town and handle all disputes and appeals concerning those taxes. (5) The County will contract with Cot= to do the required c~uter programming work (es=in, ted at $3,000.00 to $4,000.00) to bill the motor vehicle taxes. (6} The County will do the motor vehicle tax billing and collection at the ~tandard 1.5 percent collection fee; however, the bills will have a statement referring all questions =o the Town of Midland. (7) The County will receive reimbursement for computer programming costs by deducting those costs from the tax collections for the Town until the costs are recovered. There being no fur=her business to come before the Board, Chairman Fennel adJouz-ned the meeting at 9:35 a.m. Clerk to the Board