070813 attachment2012 - 2013 FISCAL YEAR
1779 .'
ANNUAL SETTLEMENT
DEBRA P HILL
TAX ADMINISTRATOR
2012-2013 FISCAL YEAR
ANNUAL SETTLEMENT REPORT
SETTLEMENT REPORT HIGHLIGHTS
• The 2012-2013 overall collection percentage for all tax districts was
99.27% for real estate, business and individual personal property. The
collection percentage for the County was 99.19%.
• Graph of current and prior years' collection percentage rates.
• 2012-2013 delinquent tax is $613,173.04. Total delinquent taxes for all
years are $1,396,231.00. These amounts include bankruptcy $250,127.15
and Property Tax Commission appeals $17,396.29.
• The Registered Motor Vehicle collection percentage was 87.00%. Total
vehicles billed were 137,294. Total value was $1,001,338,928. Average
vehicle value was $7293.
• Graph of current and prior year RMV collection percentage rates.
• The average statewide tax collection percentage from the Local Government
Commission. Annual 98.07% RMV 86.79%
• The amount of discount given for early payment was $1,034,410.00 which
is 61.72% of annual taxes paid during this period.
• Minimal Tax Report. The total amount released for $3.50 or less original
principal amount tax bill was $20,971.00. 83.24% of the minimal tax bills
were for registered motor vehicle bills and 16.76% were annual bills.
• Total number of enforced collection legal actions between 7/6/12 and
6/17/13 was 20,337. The breakdown is: Bank attachments 3816; Monies
attachments 22; Rent attachments 14; Wage garnishments 16,485.
Annual Settlement For Year Ending June 30, 2013
Report For All Districts
Real. Individual. Business and Public Utilities
All Districts
Beginning Balance Current $82,707,151.00
Public Utilities $2,128,316.00
Supplemental & Discoveries $370,322.00
Less Adjustments & Releases $1,412,853.00
Net Levy $83,792,936.00
Collections Current
Collections Delinquent
Total Collections
Total Ending Receivables
Registered Motor Vehicle
Billing for 2011
Additions
Less Adjustments & Releases
Net Levy
Collections Current
Collections Delinquent
Total Collections
Total Ending Receivables
$83,182,577.00 99.27% Collection Rate
$578,414.00
$83,760,991.00
$1,396,231.00
$8,667,426.00
$7,509.00
$168,443.00
$8,506,492.00
$7,400,420.00 87.00% Collection Rate
$1,000,801.00
$8,401,221.00
$2,089,639.00
Releases for Real. Individual, Business, Public Utilities & Registered Motor Vehicles
Discount Releases $1,034,410.00
Less Than $3.50 Minimum Bill $20,971.00
Releases & adjustments Current $525,915.00
Releases & adjustments Prior $56,290.00
Other Fees Collected
Current Year Fee Collection $384,537.00
Prior Year Fee Collection $101,811.00
RMV Current Fee Collection $155,115.00
RMV Prior Fee Collection $281,054.00
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2012-2013 Fiscal Year
Delinquent List
REALESTATE
INDIVIDUAL PERSONAL PROPERTY
BUSINESS PERSONAL PROPERTY
PUBLIC
TOTAL
6/
$ 479,070.35
$ 103,835.25
$ 30,255.68
11.76
$ 613,173.04
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Memorandum #2013-14
County Cash, Taxes and Fund Balance Available, June 30, 2012
April 29, 2013
Page 3
Average Tax Collection Percentages By Year
n oann .. .. . ..... ... ...._... ...... _v
The average statewide tax collection percentage for 2011.12 increased slightly with slight
increases (decreases) across the population groups. Overall the tax collection percentages for
most units in the State remain high, but there is room for improvement in some instances.
An overall trend that can be noted is that tax collection percentages for counties vary according to
population, with the largest counties having the highest tax collection percentages. This trend is
consistent for the four preceding years. Within each population grouping, there may be
substantial variation in collection rates, meaning that not all small counties have lower tax
collection rates and vice versa. Again, our overall collection rates remain high, regardless of
population group.
Population Grouuin¢
Statewide
100,000 and Above
50,000 to 99,999
25,000 to 49,999
24,999 and Below
Average 2011-12 Tax Collection Percentages
MAV
Excluding Motor Vehicles Motor Vehicles
98.07 86.79
98.53
87.74
97.20
85.61
96.46
81.55
95.93•
83.41
STATE OF NORTH CAROLINA
COUNTY OF RANDOLPH
TAX COLLECTOR'S REPORT OF
MINIMAL TAXES PURSUANT TO
G.S. 105-321(f)
Debra Hill, Randolph County Tax Collector, being duly swom, deposes and says the
following:
A complete list of minimal taxes when the "total original principal amount is $3.50 or
less" is available for inspection. The total amount as of July 1, 2013, is $20,971.00.
04A/4�
Debra Hill
Randolph County Tax Administrator
M
Real Estate,
Enforced Collections by Bill Type
Registered Motor
"^hicles, 14379
Property, 2187 Business Personal
Property, 91
Wage
Garnishments, 16485
Rent Attachments,
Enforced Collections by Type
G
3816
GS 105-373 Page 1 of 2
§ 105-373. Settlements.
(a) Annual Settlement of Tax Collector. -
(1) Preliminary Report. - After July 1 and before he is charged with taxes for the current fiscal
year, the tax collector shall make a sworn report to the governing body of the taxing unit
showing:
a. A list of the persons owning real property whose taxes for the preceding fiscal year
remain unpaid and the principal amount owed by each person; and
b. A list of the persons not owning real property whose personal property taxes for the
preceding fiscal year remain unpaid and the principal amount owed by each person. (To
this list the tax collector shall append his statement under oath that he has made diligent
efforts to collect the taxes due from the persons listed out of their personal property and
by other means available to him for collection, and he shall report such other
information concerning these taxpayers as may be of interest to or required by the
governing body, including a report of his efforts to make collection outside the taxing
unit under the provisions of G.S. 105-364.) The governing body of the taxing unit may
publish this list in any newspaper in the taxing unit. The cost of publishing this list shall
be paid by the taxing unit.
(2) Insolvents. - Upon receiving the report required by subdivision (a)(1), above the governing
body of the taxing unit shall enter upon its minutes the names of persons owing taxes (but who
listed no real property) whom it finds to be insolvent, and it shall by resolution designate the list
entered in its minutes as the insolvent list to be credited to the tax collector in his settlement.
(3) Settlement for Current Taxes. - After July 1 and before he is charged with taxes for the current
fiscal year, the tax collector shall make full settlement with the governing body of the taxing
unit for all taxes in his hands for collection for the preceding fiscal year.
a. In the settlement the tax collector shall be charged with:
1. The total amount of all taxes in his hands for collection for the year, including
amounts originally charged to him and all amounts subsequently charged on
account of discoveries;
2. All penalties, interest, and costs collected by him in connection with taxes for the
current year; and
3. All other sums collected by him.
b. The tax collector shall be credited with:
1. All sums representing taxes for the year deposited by him to the credit of the
taxing unit or receipted for by a proper official of the unit;
2. Releases duly allowed by the governing body;
3. The principal amount of taxes constituting liens on real property;
4. The principal amount of taxes included in the insolvent list determined in
accordance with subdivision (a)(2), above;
5. Discounts allowed by law;
6. Commissions (if any) lawfully payable to the tax collector as compensation; and
7. The principal amount of taxes for any assessment appealed to the Property Tax
Commission when the appeal has not been finally adjudicated.
The tax collector shall be liable on his bond for both honesty and faithful performance of
duty; for any deficiencies; and, in addition, for all criminal penalties provided by law.
The settlement, together with the action of the governing body with respect thereto, shall be
entered in full upon the minutes of the governing body.
(4) Disposition of Tax Receipts after Settlement. - Uncollected taxes allowed as credits in the
settlement prescribed in subdivision (a)(3), above, whether represented by tax liens held by the
taxing unit or included in the list of insolvents, shall, for purposes of collection, be recharged to
the tax collector or charged to some other person designated by the governing body of the
taxing unit under statutory authority. The person charged with uncollected taxes shall:
a. Give bond satisfactory to the governing body;
b. Receive the tax receipts and tax records representing the uncollected taxes;
C. Have and exercise all powers and duties conferred or imposed by law upon tax
http://www.ncga.state.nc.us/gascripts/statutes/statutelookup.pl?statute=105-373 7/8/2013
GS 105-373 Page 2 of 2
collectors; and
d. Receive compensation as determined by the governing body.
(b) Settlements for Delinquent Taxes. - Annually, at the time prescribed for the settlement provided in
subdivision (a)(3), above, all persons having in their hands for collection any taxes for years prior to the year
involved in the settlement shall settle with the governing body of the taxing unit for collections made on eac: :h
year's taxes. The settlement for the taxes for prior years shall be made in whatever form is satisfactory to the cniei
accounting officer and the governing body of the taxing unit, and it shall be entered in full upon the minutes of the
governing body.
(c) Settlement at End of Term. - Whenever any tax collector fails to succeed himself at the end of his term
of office, he shall, on the last business day of his term, make full and complete settlement for all taxes (current or
delinquent) in his hands and deliver the tax records, tax receipts, tax sale certificates, and accounts to his successor
in office. The settlement shall be made in whatever form is satisfactory to the chief accounting officer and the
governing body of the taxing unit, and it shall be entered in full upon the minutes of the governing body.
(d) Settlement upon Vacancy during Term. - When a tax collector voluntarily resigns, he shall, upon his
last day in office, make full settlement (in the manner provided in subsection (c), above) for all taxes in his hands
for collection. In default of such a settlement, or in case of a vacancy occurring during a term for any reason, it
shall be the duty of the chief accounting officer or, in the discretion of the governing body, of some other qualified
person appointed by it immediately to prepare and submit to the governing body a report in the nature of a
settlement made on behalf of the former tax collector. The report, together with the governing body's action with
respect thereto, shall be entered in full upon the minutes of the governing body. Whenever a settlement must be
made in behalf of a former tax collector, as provided in this subsection (d), the governing body may deliver the tax
receipts, tax records, and tax sale certificates to a successor collector immediately upon the occurrence of the
vacancy, or it may make whatever temporary arrangements for the collection of taxes as may be expedient, but in
no event shall any person be permitted to collect taxes until he has given bond satisfactory to the governing body.
(e) Effect of Approval of Settlement. - Approval of any settlement by the governing body does not relieve
the tax collector or his bondsmen of liability for any shortage actually existing at the time of the settlement and
thereafter discovered; nor does it relieve the collector of any criminal liability.
(f) Penalties. - In addition to any other civil or criminal penalties provided by law, any member a
governing body of a taxing unit, tax collector, or chief accounting officer who fails to perform any duty imposed
upon him by this section shall be guilty of a Class 1 misdemeanor.
(g) Relief from Collecting Insolvents. - The governing body of any taxing unit may, in its discretion,
relieve the tax collector of the charge of taxes owed by persons on the insolvent list that are five or more years past
due when it appears to the governing body that such taxes are uncollectible.
(h) Relief from Collecting Taxes on Classified Motor Vehicles. The board of county commissioners may,
in its discretion, relieve the tax collector of the charge of taxes on classified motor vehicles listed pursuant to G.S.
105-330.3(a)(1) that are one year or more past due when it appears to the board that the taxes are uncollectible.
This relief, when granted, shall include municipal and special district taxes charged to the collector. (1939, c. 310.
s. 1719; 1945, c. 635; 1947, c. 484, ss. 3, 4; 1951, c. 300, s. 1; c. 1036, s. 1; 1953, c. 176, s. 2; 1955, c. 908; 1967:
c. 705, s. 1; 1971, c. 806, s. 1; 1983, c. 670, s. 22; c. 808, ss. 5-7; 1987, c. 16; 1991, c. 624, s. 3; 1991 (Reg. Sess.,
1992), c. 961, s. 10; 1993, c. 539, s. 726; 1994, Ex. Sess., c. 24, s. 14(c); 1997-456, s. 27; 2006-30, s. 7.)