HomeMy WebLinkAboutC.054.93011_0591 (2). . i
his department, that would occur to accomplish the restructuring ($2,760 mored into
utilities for field lighting and $21,100 from part-time payroll to contracted services to
cover the costs for baseball umpires). Woody said the department subsidized the
program, and the various athletic associations had indicated they would help any children
whose family could not afford the increased player fees.
10. Request for Approval of a Resolution Directing the Assessor and Tax
Collector Not to Collect Ad Valorem Taxes When the Original Principal Amount
Due was Five Dollars or Under: Tax Administrator Bill Doolittle said at the 5 p.m.
meeting that the tax office in 2004 had 1,355 tax bills that were billed in an amount
from $1 to $5. Doolittle said the total levy of the bills was $4,028.93 which averaged
out to $2.97 a bill with a cost to mail the bills at $1.25 a piece. He requested that a
resolution be approved to eliminate the collection of ad valorem taxes that were $5.00
or under.
RESOLUTION
DIRECTING THE ASSESSOR AND TAX COLLECTOR NOT TO COLLECT
AD VALOREM TAXES WHEN THE ORIGINAL PRINCIPAL
AMOUNT DUE IS FIVE DOLLARS OR UNDER
WHEREAS, North Carolina General Statute 105-3210 authorizes the governing body
of a taxing unit that collects its own taxes to direct, by resolution, its assessor and tax collector
not to collect minimal taxes charged on the tax records and receipts; and
WHEREAS, minimal taxes are the combined taxes and fees of the taxing unit and any
other units for which it collects taxes, due on a tax receipt or on a tax notice in a total original
principal amount that does not exceed an amount, up to $5.00, set by the governing body; and
WHEREAS, the amount set by the governing body should be the estimated cost to the
taxing unit of billing the taxpayer for the amounts due on a tax receipt or tax notice; and
WHEREAS, the Iredell County Board of Commissioners has determined that the
estimated cost to Iredell County of billing a taxpayer for the amounts due on a tax receipt or tax
notice is $5.00.
NOW, THEREFORE BE IT RESOLVED by the Iredell County Board of
Commissioners that the Iredell County Tax Administrator is directed not to collect the
combined taxes and fees of Iredell County and any other unit ofgovernmeni for which it collects
taxes, due on a tax receipt prepared pursuant to G.S. 105-310 or on a tax notice prepared
pursuant to G.S. 105-330.5, when the total original principal amount is $5.00 or less; and
BE IT FURTHER RESOLVED that the Tax Administrator shall not bill the taxpayer
for, or otherwise collect, such minimal taxes but shall keep a record of all such minimal taxes
by receipt number and amount and shall make a report of the amount of these taxes to the
Iredell County Board of Commissioners at the time ofsettlement; and
BE IT FURTHER RESOLVED that this resolution shall be in effect with respect to
fiscal year 2005 and shall remain in effect until amended or repealed by resolution of the
Iredell County Board of Commissioners.
11. Request for Approval of an External Auditor Services Contract: Finance
Director Blumenstein said audit proposals were received on February 11 from two firms.
She said eight firms were invited to bid. Blumenstein shared the following breakdown
that shows the costs from the two firms interested in providing the audit services.
2004-05 2005-06 2006-07
Dixon Hughes, PLLC
Salisbury, NC $54,000 $55,500 $57,000
Martin Stames & Associates, CPAs,
P.A., Hickory, NC $40,000 $41,200 42,400