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45 <br /> <br />Town of Midland <br /> <br /> Chairman Fennel reported that the Midland Town Council had requested to <br />come back to the Board regarding its 2000 tax billing. The proposed <br />amendment to the Town's Charter to allow the use of the January 1, 2001 tax <br />roll had been ruled unconstitutional. Mayor Dan Short and Town Council Member <br />L. W. Whitley were present for the discussion. <br /> <br /> Senator Hartsell stated the Property Tax Division of the North Carolina <br />Department of Revenue and the Finance Committee staff~had raised the opinion <br />concerning the Town Charter amendment based on their' interpretation of the <br />uniform rules of taxation. He explained the proposed Charter amendment would <br />have allowed the Town to use January 1 within the fiscal year to identify <br />landowners rather than the standard practice of using the January 1 prior to <br />the fiscal year for which the tax is levied. <br /> <br /> Mr. Clifton outlined various requirements and options concerning the <br />billing and collection of the Midland taxes for 2000. He stated the County <br />is required to give the Town the JanUary 1, 2000 Midland Fire District tax <br />roll, which the Town can use to sort. the real property that was in the <br />Midland incorporation area on January 1, 2000. Further, Mr. Clifton explained <br />the County must do the Town's billing and collection of motor vehicle taxes <br />if the Town levies a tax on real and personal property. It will cost <br />approximately $3,000.00 to $4,000.00 for Cott, the software vendor, to do the <br />required programming work for the vehicle billing. The County could deduct <br />the programming costs as it collects the motor vehicle taxes for the Town. <br /> <br /> There was lengthy discussion among Board members, Mayor Short and Town <br />Council Member Whitley concerning the Midland taxes for 2000. Board members <br />discussed concerns about the County's involvement in the billing and <br />collection of the Town's 2000 taxes. <br /> <br /> UPON MOTION of Commissioner Privette, seconded by Chairman Fennel and <br />unanimously carried, the Board agreed that the County will give the Town of <br />Midland the information it is required to provide and let the Town do the <br />billing and collection of the Town's real and personal property taxes for <br />~000. This will include the following: (1) The County will provide the <br />January 1, 2000 Midland Fire District tax roll to the Town. (2) The Town will <br />sort the real property that was within the Midland incorporation area on <br />January 1, 2000; (3) Using the Town's real property information, the County <br />can create a ~personal property" listing for the Town as of January 1, 2000. <br />(4) The Town will do the billing and collection of the 2000 real and personal <br />property taxes levied by the Town and handle all disputes and appeals <br />concerning those taxes. (5) The County will contract with Cott to do the <br />required computer programming work (estimated at $3,000.00 to $4,000.00) to <br />bill the motor vehicle taxes. (6) The County will do the motor vehicle tax <br />billing and collection at the standard 1.5 percent collection fee; however, <br />the bills will have a statement referring all questions to the Town of <br />Midland. (7) The County will receive reimbursement for computer programming <br />costs by deducting those costs from the tax collections for the Town until <br />the costs are recovered. <br /> <br />Adjournment <br /> <br /> There being no further business to come before the Board, <br />Fennel adjourned the meeting at 9:35 a.m. <br /> <br />Chairman <br /> <br />Clerk to the Board <br /> <br /> <br />