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Order of Collection Tax Charge for Fiscal Year 2024-2025
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INFORMATION CONTACT:
Vann Harrell, Tax Administration, Tax Administrator, 704-283-3748; Michael Thompson, Tax Administration, Deputy Tax Administrator, 704-283-3624
ACTION REQUESTED:
Approve the Order of Collection Tax Charge for Fiscal Year 2024-2025.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
NCGS 105-321 requires the governing board of each taxing unit to issue an order of collection to Tax Collectors at the time the receipts are delivered to them. This order constitutes the collector's authority to collect taxes and to exercise the various powers incident to the collection process. The order gives rise to a specific lien on the real estate listed on the books, plus the power to levy upon or attach any of the taxpayer's personal property. Failure to issue the order of collection may invalidate the tax collector's remedies for enforced collection. The order of collection does not include public service companies or motor vehicles. Those property classifications are either billed monthly or based on information provided separately by the North Carolina Department of Revenue.
FINANCIAL IMPACT:
Revenues = $232,236,810