| | | | | | | |  | Brunswick County Board of Commissioners
ACTION AGENDA ITEM
September 19, 2022 |
Action Item # V. - 12. From:
Jeffery P Niebauer
| Tax Administration - Relief from Collections September 2022 |
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| | | | | | | | Issue/Action Requested:
Request that the Board of Commissioners grant Tax Collector relief from "charge of collections" for three specific instances: (1) on taxes after all collection remedies have been expired (10 years from due date); (2) on personal property insolvents that are five years past due; and (3) on classified motor vehicle taxes that are one year or more past due when it appears that they are uncollectible. |
| | | | | | | | Background/Purpose of Request:
The General Statues authorize that Board of Commissioners to grant the Tax Collector relief from "change of collection" in three specific instances: (1) on taxes after all collection remedies have expired (10 years from due date); (2) on personal property insolvents that are five years past due; and (3) on classified motor vehicle taxes that are one year or more past due when it appears that they are uncollectible. In all of these cases, the tax due remains, and the county may accept voluntary payments, but the effect of this authorization is to relieve the tax administrator/collector of his/her charge of collections. Please accept the items on the attachments ad no collectible and authorize "relief from tax collector charge." |
| | | | | | | | Fiscal Impact:
Reviewed By Director of Fiscal Operations
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| | | | | | | | Approved By County Attorney:
Yes |
| | | | | | | | County Manager's Recommendation:
Recommend that the Board of Commissioners grant Tax Collector relief from "charge of collections" for three specific instances: (1) on taxes after all collection remedies have been expired (10 years from due date); (2) on personal property insolvents that are five years past due; and (3) on classified motor vehicle taxes that are one year or more past due when it appears that they are uncollectible. |
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