The regular meeting of the Union County Board of Commissioners scheduled for Monday, February 2, 2026, will not be held out of an abundance of caution for public safety due to inclement weather. All items on the agenda will move to the next regularly scheduled meeting on Tuesday, February 17, 2026.
Due to construction at the Union County Government Center, the primary entrance off Main Street Plaza is closed. Visitors should follow signage to the facility's temporary entrances. To learn more or to view a project map, visit ucgov.info/PardonOurProgress.
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File #:
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25-506
Version:
1
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Type:
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Consent Agenda
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Status:
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Agenda Ready
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On agenda:
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8/11/2025
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Final action:
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Title:
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Order of Collection Tax Charge for Fiscal Year 2025-2026
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TITLE:title
Order of Collection Tax Charge for Fiscal Year 2025-2026
body
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 2025-2026.
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 = $270,673,475
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