BC 2017 09 18 Regular Meeting - Laserfiche WebLink

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September 18, 2017 (Regular Meeting) Page 3307 revenue account so therefore, we are only budgeting $500, of the $2,500 grant to be used for marketing materials and other supply costs associated with this program. Account Number Account Name Approved Budget Inc Amount Dec Amount Revised Budget 00162145-6606-ADPT Program Fees $10,000.00 $500.00 $10,500.00 00192145-9355 Other Operating Cost $1,000.00 $500.00 $1,500.00 (F-9) Tax Administration - Refund and Release Reports - August 2017 The Release Report contains taxpayers' names, bill numbers, valuations, tax amounts, along with the justifications for releasing the valuation/tax amounts for outstanding levies in accordance with N.C.G.S. 105-381. The Refund Report is a summary sheet which lists data from each refund request form, along with the justification for the refunds to the taxpayers in accordance with N.C.G.S. 105-381. Note: Due to the transition of motor vehicles onto the new North Carolina Vehicle Tax System (NCVTS) , motor vehicle-related refunds and releases will begin to be displayed on the new report generated by NCVTS. UPON MOTION by Vice Chairman Honeycutt, seconded by Commissioner Shue and unanimously carried, the Board approved the August 2017 Refund and Release Reports as submitted, including the NCVTS Refund Report, and granted authority to the Tax Collector to process the refunds and releases. The report is hereby incorporated into the minutes by reference and is on file with the Clerk to the Board. (F-10) Tax Collection - Write-off of 2006 and 2007 Outstanding Real and Personal Property Taxes The Tax Collector uses all resources available and due diligence in trying to collect all outstanding taxes. However, the 10-year statute of limitations prevents the Tax Collector from using remedies to collect taxes that are more than 10 years past due. NCGS 105-378 (a) "Use of Remedies Barred" states that no county or municipality may maintain an action or procedure to enforce any remedy provided by law for the collection of taxes or enforcement of any tax liens unless the action or procedure is instituted within 10 years from the date the taxes became due. UPON MOTION by Vice Chairman Honeycutt, seconded by Commissioner Shue and unanimously carried, the Board approved the write-off of all outstanding 2006 and 2007 real and personal property taxes as of September 1, 2017 for Cabarrus County and all jurisdictions for which the County collects. (F-11) Tax Collection - 2012-2013 Motor Vehicle Receivable Write-off Per NCGS 105-373 (h) , the Cabarrus County Board of Commissioners may relieve the Tax Collector of the charge of taxes on motor vehicles that are one or more years past due when it appears that the taxes are uncollectable. Historically, the Board has relieved the Tax Collector of the charge of these taxes when they become three years past due. The Tax Collector's office has exhausted all means of collections on vehicle taxes due for the 2012 and 2013 tax billing years. The amount to be written off is $375, 992.07 as of August 2017. 2012 $215, 023.79 2013 $160, 968.28 Total $375, 992. 07 UPON MOTION by Vice Chairman Honeycutt, seconded by Commissioner Shue and unanimously carried, the Board granted relief to the Tax Collector of the charge of collecting taxes on classified motor vehicles for the 2012-2013 tax years. (G) NEW BUSINESS (9-1) Economic Development Investment - Project Ali - Public Nearing 6:30 p.m. Samantha Grass, Cabarrus Economic Development Corporation (EDC) , Recruitment Project Manager presented a request for an economic development investment for Project Ali/JJ Haines, Inc. pursuant to North Carolina General Statute 158.7 . 1. She stated JJ Haines proposes to lease approximately 500, 000 square feet of space at a facility at Concord Airport Business Park Phase 3 located on Derita Road. JJ Haines proposes a projected taxable investment in Cabarrus County of approximately $6.4 million in personal property at the Concord location. Their plans include job creation of 172 full-time jobs which includes possible transfers from their Anson County location and third party labor transportation. A one-year grant equivalent to 85 percent of the ad