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June 13, 2002 Page 374 <br /> <br /> Resolution No. 2002-21 <br /> CABARRUS COUNTY <br /> RESOLUTION <br />DIRECTING THE TAX ADMINISTRATOR NOT TO COLLECT <br /> AD VALOREM TAXES WHEN THE ORIGINAL PRINCIPAL <br /> D~4OUNT DUE IS FIVE DOLLARS OR UNDER <br /> <br /> WHEREAS, North Carolina General Statue 105-321(f) authorizes the <br />governing body of a taxing unit that collects its own taxes to direct, by <br />resolution, its assessor and tax collector not to collect minimal taxes <br />charged on the tax .records and receipts; and <br /> <br /> WHEREAS, minimal taxes are the combined taxes and fees of the taxing <br />unit and any other units for which it collects taxes, due on a tax receipt or <br />on a tax notice in a total original principal amount that does not exceed an <br />amount, up to $5.00, set by the governing body; and <br /> <br /> WHEREAS, the amount set by the governing body should be the estimated <br />cost to the taxing unit of billing the taxpayer for the amounts due on a tax <br />receipt or tax notice; and <br /> <br /> WHEREAS, the Cabarrus County Board of Commissioners has determined that <br />the estimated cost to Cabarrus County of billing a taxpayer for the amounts <br />due on a tax receipt or tax notice is $5.00; now, therefore, <br /> <br /> BE IT RESOLVED by the Cabarrus County Board of Commissioners that the <br />Cabarrus County Tax Administrator is directed not to collect the combined <br />taxes and fees of Cabarrus County and any other unit of government for which <br />it collects taxes, due on a tax receipt prepared pursuant to G.S. 105-320 or <br />on a tax notice prepared pursuant to G.S. 105-330.5, when the total original <br />principal amount is $5.00 or Iess; and " <br /> <br /> BE IT FURTHER RESOLVED that the Tax Administrator shall not bill the <br />taxpayer for, or otherwise collect, such minimal taxes but shall keep a <br />record of all such minimal taxes by receipt number and amount and shall make <br />a report of the amount of these taxes to the Cabarrus county Board of <br />Commissioners at the time of settlement; and <br /> <br /> BE IT FURTHER RESOLVED that this resolution shall be in effect with <br />respect to fiscal year 2003 and shall remain in effect until amended or <br />repealed by resolution of the Cabarrus County Board of Commissioners. <br /> <br />APPROVED the 13tn day of June, 2002. <br /> <br /> /s/ Robert M. Freeman <br /> Robert M. Freeman, Chairman <br /> Cabarrus County Board of Commissioners <br />ATTEST: <br />/s/ Frankle F. Bonds <br />Frankie F. Bonds, Clerk to the Board <br /> <br />Tax Administration - Budget Amendment <br /> <br /> UPON MOTION of Commissioner Privette, seconded by Vice Chairman Carruth <br />and unanimously carried, the Board adopted the following budget amendment <br />transferring funds from Tax Administration to the Aerial Photography Project. <br /> <br /> BUDGET REVISION/A/~ENDMENT REQUEST <br />DEPARTMENT OF TAX ADMINISTRATION <br />AMOUNT: $35,000.00 <br />TYPE OF ADJUSTMENT: Transfer Between Departments/Funds <br />PURPOSE OF REQUEST: Transfer budget dollars remaining in Tax Administration <br />due to delaying county-wide revaluation to the Aerial Photography Project in <br />order to contract for spatial adjustments to the GIS parcel layer. <br /> <br /> Present <br /> Account No. Approved Budget Increase Decrease Revised Budget <br />001914109301 17,200.00 5,000.00 12,200.00 <br />Office Supplies <br />001914109320 15,000.00 5,000.00 10,000.00 <br />Printing and Binding <br />001914109321 6,000.00 6,000.00 0.00 <br />Imaging Expense <br />001914109445 51,500.00 15,000.00 36,500.00 <br />Purchased Services <br /> <br /> <br />