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HAROL~ RENFRO <br />Aselstant Assessor <br /> <br />~_~ssEsspws OmCE <br /> <br />(336)727-2655 <br />FAX: (336)727-2369 <br />P.O. Box 757 <br />ston-Salem, NC 27102 <br /> <br />MEMORANDUM <br /> <br />FORSYTH COUNTY TAX OFFICE <br /> WILLIAM A. (PETE) RODDA, CAE <br /> Assessor/Collector <br /> <br />TO: <br /> <br />FROM: <br /> <br />NCAAO/NCTCA MEMBERSHIP <br /> <br />WILLIAM A. RODDA, CAE <br />NCTCA LEGISLATIVE COIVflVfl'I'TEE CHAIR <br />NCAAO LEGISLATIVE COlVtMITTEE MEIVIBER <br /> <br />DATE: <br /> <br />OCTOBER 8, 1998 <br /> <br />PROPOSED LEGISLATIVE GOALS <br /> <br /> BETTY HOOGES <br /> Chief Deputy Collector <br /> <br /> COLLECTORS <br /> (336)727-2091 <br /> FAX: (336)748-3000 <br />P.O. Box 82 <br />Winston-Salem, NC 27102 <br /> <br />(NOTE: The following proposed legislative goal was submitted by Linda Morgan, <br />Cabarrus County Tax Collections Supervisor/Interim Tax Collector, to <br />Commissioner Sue Casper.) <br /> <br /> REOUIRI~ A p~[D TAX RECEIPT FOR CURRENT & PRIOR <br />'RECORD A' D'EED. <br /> <br />Each year thousands of parcels of real property (state-wide) are conveyed after January [. <br />It is customary that the attorneys involved in the transaction prorate the current year <br /> <br />taxes. Unfortunately, the current trend is for the attorney to collect the January 1 owner's <br />prorated share and distribute the share to the buyer at the closing. Each year North <br />Carolina Tax Collectors deals with hundreds of complaints fi.om the January I owners <br />because of delinquent notices rendered as the new owner did not pay the taxes. The new <br />owners in these cases know that the January I owner is responsible for the taxes and <br />simply refuse to pay. Tax Collectors have no enforcement remedy that can be used against <br />the new owner other than foreclosure. A solution to this problem is to simply require all <br />taxes to be paid to the Tax Collector before the deed may be recorded. An alternative <br />solution would be a statutory change to allow the Tax Collector to use levy and <br />attachment against the flew owner as well as the ean,ury 1 owner. Additionally, <br />advertising the tax lien in the name of the J'ant, a_ry I owner and the current owner would <br />helpful. <br /> <br />(I would point out that the Forsyth County Board of Commissioners seem to favor <br />requiring taxes to be paid before the d---.~cl is recorded. The Board feels this is far more <br />~ess because the need for enforcement techniques are eliminated in these cases and the <br />burden is placed on the attomey handling the sale.) <br /> <br /> <br />