AG 1999 01 19 - Laserfiche WebLink

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D AFT included. However, if the request for voter approval is denied, the Board will support the proposed legislation as written and deal with the issue of voter approval on the local level. The substitute motio~ by Commissioner Fennel, seconded by Commissioner Previtte to table any support or approval of the local option sales tax legislation and bring the issue to the Board for discussion at the February retreat failed with Commissioners Fennel and Previtte voting for and Commissioners Carpenter and Casper and Chairman Barnhart voting against. ~PON MOTION of Chairman Bar,hart, seconded by Commissioner Casper with Chairman Barnhart and Commissioners Casper and Carpenter voting for and Commissioners Fennel and Previtte voting against, the Board agreed to support legislation to establish a "Menu of Revenue Sources." This legislation would authorize counties to enact optional local taxes and fees with voter approval from a menu of various revenue sources, including local sales taxes, land traasfer taxes, impact fees, automobile registration fees, prepared meals taxes, and occupancy taxes as have been authorized under local act for certain counties. There was discussion regarding legislation concerning the system through which property taxes on motor vehicles are collected, specifically a provision that would allow the Department of Motor Vehicles to change a vehicle o~ner's mailing address without authorization of the owner. Also, during discussion, Commissioner Fennel proposed that the Board. request the elimination of personal property tax on automobiles. The motion by Commissioner Casper and seconded by Commissioner Carpenter to support legislation involving the collection of property taxes on motor vehicles failed with Commissioners Casper and Carpenter voting for and Commissioners Fennel and Privette and Chairman Barnhart voting against. [FPON MOTION of Commissioner Carpenter, seconded by Commissioner Privette and unanimously carried, the Board declined support of the proposed legislation regarding map review and plat size requirements. (b) Pronosed Local ~oals Commissioner Casper proposed the following Resolution regarding the payment of current and prior year taxes before a deed is recorded. RESOLUTION REQUESTING LEGISLATION TO REQUIRE CURRENT AND PRIOR YEARS TAXES TO BE PAID BEFORE A DEED IS RECORDED WHEREAS, thousands of parcels of real property are conveyed after January 1 each year; and WHEREAS, it is the customary practice for the attorneys involved in the transaction to prorate the current year taxes with the attorney collecting the January 1 owner's prorated share and distributing the share to the buyer at the closing; and WHEREAS, the new owner, knowing that the January 1 owner is responsible for the taxes, often refuses to pay the taxes on the property~ and WHEREAS, each year the Tax Collectors throughout the State have to deal with hundreds of complaints from the January 1 owners who receive delinquent notices because the new owner did not pay the taxes; and WHEREAS, the Tax Collectors have no enforcement remedy that can be used against the new owner other than foreclosure. NOW, TMEREFORE, BE IT RESOLVED by the Board of Commissioners for the County of Cabarrus as follows: 1. That this Board requests the North Carolina Legislature to address this problem and consider statewide legislation requiring both current and prior years taxes to be paid before a deed may be recorded. 2. This Resolution be forwarded to the North Carolina Association of County Con%missioners to request its assistance in support of the proposed legislation. Mr. Hartsell commented on the difficulties associated with the proposed legislation, specifically that the property tax amount is unknown for six months of the year until the issuance of tax bills. He recommended an alternative proposal to allow the Tax Collector to use levy and attachment against the new owner as well as the January 1 owner and to advertise the tax lien in the name of the January i owner and the current owner. UPON MOTION of Chairman Barnhart, seconded by Commissioner Carpenter and unanimously carried, the Board agreed to support the alternative legislation proposed by Mr. Hartsell to allow the Tax Collector to use levy