Frequently Asked Questions
Minimal
Tax Bills
Q: Are tax collectors required to collect
minimal tax bills?
A: Not always. GS 105-321(f) authorizes the governing
board of a taxing unit that collects its own taxes
to adopt a resolution foregoing the collection of
bills that do not exceed a certain amount, up to
$5.00. When a governing board sets an amount for
a minimal tax bill, the amount must include the
original principal amount of the taxes for the collecting
unit and any other unit for which it collects taxes.
Both motor vehicle tax notices prepared pursuant
to GS 105-330.5 and tax receipts for real and personal
property prepared pursuant to GS 105-320 are covered
by a minimal tax bill resolution. GS 105-321(f)
directs the governing body to set the amount of
the minimal tax at the estimated cost to the taxing
unit of preparing and mailing the tax receipt or
notice, but not to exceed the $5 maximum. This resolution
also must be adopted by June 15 preceding the fiscal
year to which it is to be effective.
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