Common use of Methods and Procedures Clause in Contracts

Methods and Procedures. The methods and procedures which shall be followed by the County, City, and the Tax Collector to implement this undertaking shall be as follows: a. The Tax Collector shall perform, on behalf of the City, those duties specified in N.C.G.S. §105-350, and for all Revenues, shall perform those duties prescribed by Section 22 of the City Charter, and any other duties specified herein. b. The County shall provide the Tax Collector with such assistants and employees as are necessary for said Tax Collector to accomplish his or her duties to collect the Revenues as set forth herein. c. The governing body of the County shall cause to be performed all actions pertaining to or ancillary to the collection of Revenues for the City, required by N.C.G.S. Chapter 105, including but not limited to the following: i. Preparation of tax scrolls and tax books or a combined record as required by N.C.G.S. §105-319; ii. Adoption of the Order to Collect Taxes as required by N.C.G.S. §105-321; iii. Review of listings and evaluations as required by N.C.G.S. Chapter 105, Subchapter II, Article 21; iv. Listing, appraising, and assessing of property as required by N.C.G.S. Chapter 105, Subchapter II, Article 22; v. Delivery of tax receipts to the Tax Collector as required by N.C.G.S. §105-352; and, vi. Execution of settlements as required by N.C.G.S. §105-373. d. The Tax Collector shall follow the tax collection and settlement procedures set forth in N.C.G.S. Chapter 105, Subchapter II, and the administrative and accounting practices of the County, except that the following special procedures shall apply to the extent that they are not inconsistent with said General Statutes: i. The County shall be responsible for the safeguarding of all Revenues collected on behalf of the City until such time as said Revenues are remitted to and received by the City. ii. Records maintained by the Tax Collector shall show separately the amount collected on behalf of each taxing unit and such records shall be available for inspection at any time to the City, either in written form or in computer files. iii. The Tax Collector shall prepare and mail one Consolidated Tax ▇▇▇▇ per parcel for each parcel on which both County and City taxes are owed, detailing all County and City taxes due. In the event of a partial payment on such a Consolidated Tax ▇▇▇▇, where the taxpayer has not specifically designed how payment is to be applied, the amount of such payment shall first be applied in satisfaction of the taxes owed with the amount to be applied pro rata to each taxing unit’s share of the principal amount of the taxes which were the basis of said collection. Any remaining monies shall then be applied to the motor vehicle license fees levied by the City. The Tax Collector shall prepare and mail one Non-Consolidated Tax ▇▇▇▇ per parcel for each parcel on which either the County only or the City only taxes are owed. iv. The Tax Collector shall collect Revenues due the City in the same manner as the Tax Collector collects revenues due the County. The Tax Collector shall report delinquent Revenues due the City in the same manner as the Tax Collector reports delinquent revenues due the County. 1. Where both County and City Revenues are delinquent, any action, including but not limited to a foreclosure action, to collect such Revenues shall be brought in the names of both taxing units. 2. Where special assessments are due the City on property which is the subject of a tax foreclosure action by the County, the Tax Collector shall collect these special assessments as part of the tax foreclosure proceeding, regardless of whether or not the taxes due are paid subsequent to the institution of the tax foreclosure proceedings. This shall be the only circumstance in which the Tax Collector shall have the duty to collect special assessments owing to the City. v. Penalties and interest collected, proceeds recovered from tax foreclosures and sales pursuant thereto, and discounts, settlements, or compromises allowed shall be apportioned between the County and the City pro rata in proportion to each taxing unit’s share of the principal amount which was the basis of said collections, recoveries, or allowances. vi. The Tax Collector shall make an annual written and oral report and a monthly written report to both governing bodies, which shall include: 1. Current property tax collections on behalf of each taxing unit, stated in dollars and as a percentage of the levy; 2. Delinquent property tax collections on behalf of each taxing unit, stated in dollars and as a percentage of the outstanding levies; 3. Collections of County and City Revenues other than property taxes by type, stated in dollars and as a percentage of the budget projections;

Methods and Procedures. The methods and procedures which shall be followed by the County, City, Tax Collector and the Tax Collector Town to implement this undertaking shall be as follows: a. A. The Tax Collector shall perform, on behalf of the City, those duties specified in N.C.G.S. §N.C.G.S., Section 105-350, 330.5 and for all Revenues, shall perform those duties prescribed by Section 22 of the City Charter, and any other duties specified herein. b. B. The County shall provide the Tax Collector with such assistants and employees as are necessary for said Tax Collector to accomplish his or her duties to collect the Town Revenues as set forth herein. c. C. The governing body of the County shall cause to be performed all actions pertaining to or ancillary to the collection of Revenues for the City, required by N.C.G.S. Chapter 105, including but not limited to the following: i. 1. Preparation of tax scrolls and tax books or a combined record as required by N.C.G.S. §105-319; ii; 2. Adoption of the Order to Collect Taxes as required by N.C.G.S. §105-321; iii3. Review of listings and evaluations as required by N.C.G.S. Chapter 105, Subchapter II, Article 21; iv4. Listing, appraising, appraising and assessing of property as required by N.C.G.S. N.C.G.S., Chapter 105, Subchapter II, Article 22; v. 5. Delivery of tax receipts to the Tax Collector as required by N.C.G.S. N.C.G.S., §105-352; and,; vi6. Execution of settlements as required by N.C.G.S. N.C.G.S., §105-373. d. D. The Tax Collector shall follow the tax collection and settlement procedures set forth in N.C.G.S. N.C.G.S., Chapter 105, Subchapter II, and the administrative and accounting practices of the Durham County, except that the following special procedures shall apply to the extent that they are not inconsistent with said General Statutes: i. 1. The County Tax Collector shall remit to the Town all Revenues that are not related to Tax and Tag on a monthly basis. Tax and Tag revenues will be remitted to the Town upon receipt and reconciliation of all State reports on a monthly basis. The Tax Collector shall be responsible for the safeguarding of all Revenues collected on behalf of due the City Town until such time as said Revenues are remitted to the Town via bank wire or deposit. 2. Where the City’s share of collected Revenues cannot be readily ascertained, the Tax Collector shall initially apportion such Revenues between the County and received the Town pro-rata in proportion to each unit’s share of the estimated total Revenues owed as of July 1st of the then-current fiscal year and cause such funds to be remitted to the Town via bank wire or deposit as set forth in subsection (1) above. 3. Any adjustments that need to be made as a result of the apportionment as set forth in subsection (2) above, or as a result of an uncollectible payment by check or other reason shall be made by the CityTax Collector on the fifth working day of each month. ii4. Records maintained by the Tax Collector shall show separately the amount collected on behalf of each taxing unit the Town and such records shall be available for inspection at any time to the City, either in written form or in on computer filestapes. iii5. The Tax Collector shall prepare and mail one Consolidated Tax ▇▇▇▇ per parcel for each parcel on which both County and City Town taxes are owed, detailing all County and City Town taxes due. In the event of a partial payment on such a Consolidated Tax ▇▇▇▇, where the taxpayer has not specifically designed designated how payment is to be applied, the amount of such payment shall first be applied in satisfaction of the taxes owed with the amount to be applied pro rata to each taxing unit’s share of the principal amount of the taxes which were the basis of said collection. Any remaining monies shall then be applied to the motor vehicle license fees levied by the City. The Tax Collector shall prepare and mail one Non-Consolidated Tax ▇▇▇▇ per parcel for each parcel on which either the County only or the City Town only taxes are owed. iv6. The Tax Collector shall collect Revenues due the City Town in the same manner as the Tax Collector collects revenues due the County. The Tax Collector shall report delinquent Revenues due the City Town in the same manner as the Tax Collector reports delinquent revenues due the County. 1. a. Where both County and City Town Revenues are delinquent, any action, including but not limited to a foreclosure action, action to collect such Revenues shall be brought in the names of both taxing units. 2. Where special assessments are due the City on property which is the subject b. The costs of a tax foreclosure action such actions will be borne by the County, the Tax Collector shall collect these special assessments as part each taxing unit pro rata in proportion to its share of the tax foreclosure proceedingtotal Revenues due, regardless of whether until such costs are recovered from the person owing such Revenues or not the taxes due are paid subsequent to the institution of the tax foreclosure proceedings. This shall be the only circumstance in which the Tax Collector shall have the duty to collect special assessments owing to the Citysome other source. v. 7. Penalties and interest collected, proceeds recovered from tax foreclosures and sales pursuant thereto, and discounts, settlements, or compromises allowed shall be apportioned between the County and the City Town pro rata in proportion to each taxing unit’s share of the principal amount which was the basis of said collections, recoveries, recoveries or allowances. vi8. The Tax Collector shall make an annual written and oral report and a monthly written report to both governing bodies, the Town which shall include: 1. a. Current real estate, personal property and motor vehicle tax collections on behalf of each taxing unitthe City, stated in dollars and as a percentage of the levy; 2. b. Delinquent real estate, personal property and motor vehicle tax collections on behalf of each taxing unitthe City, stated in dollars and as a percentage of the outstanding levies; 3. c. Collections of County and City Town Revenues other than property taxes by type, stated in dollars and as a percentage of the budget projections; d. Significant policy changes and recommendations pertaining to the Office of the Tax Collector; and e. Significant operational changes and recommendations pertaining to the Office of the Tax Collector.

Methods and Procedures. The methods and procedures which shall be followed by the County, City, and the Tax Collector to implement this undertaking shall be as follows: a. The Tax Collector shall perform, on behalf of the City, those duties specified in N.C.G.S. §105-350, and for all Revenues, shall perform those duties prescribed by Section 22 of the City Charter, and any other duties specified herein. b. The County shall provide the Tax Collector with such assistants and employees as are necessary for said Tax Collector to accomplish his or her duties to collect the Revenues as set forth herein. c. The governing body of the County shall cause to be performed all actions pertaining to or ancillary to the collection of Revenues for the City, required by N.C.G.S. Chapter 105, including but not limited to the following: i. Preparation of tax scrolls and tax books or a combined record as required by N.C.G.S. §105-319; ii. Adoption of the Order to Collect Taxes as required by N.C.G.S. §105-321; iii. Review of listings and evaluations as required by N.C.G.S. Chapter 105, Subchapter II, Article 21; iv. Listing, appraising, and assessing of property as required by N.C.G.S. Chapter 105, Subchapter II, Article 22; v. Delivery of tax receipts to the Tax Collector as required by N.C.G.S. §105-352; and, vi. Execution of settlements as required by N.C.G.S. §105-373. d. The Tax Collector shall follow the tax collection and settlement procedures set forth in N.C.G.S. Chapter 105, Subchapter II, and the administrative and accounting practices of the County, except that the following special procedures shall apply to the extent that they are not inconsistent with said General Statutes:of i. The County shall be responsible for the safeguarding of all Revenues collected on behalf of the City until such time as said Revenues are remitted to and received by the City. ii. Records maintained by the Tax Collector shall show separately the amount collected on behalf of each taxing unit and such records shall be available for inspection at any time to the City, either in written form or in computer files. iii. The Tax Collector shall prepare and mail one Consolidated Tax ▇▇▇▇ Bill per parcel for each parcel on which both County and City taxes are owed, detailing all County and City taxes due. In the event of a partial payment on such a Consolidated Tax ▇▇▇▇Bill, where the taxpayer has not specifically designed how payment is to be applied, the amount of such payment shall first be applied in satisfaction of the taxes owed with the amount to be applied pro rata to each taxing unit’s share of the principal amount of the taxes which were the basis of said collection. Any remaining monies shall then be applied to the motor vehicle license fees levied by the City. The Tax Collector shall prepare and mail one Non-Consolidated Tax ▇▇▇▇ Bill per parcel for each parcel on which either the County only or the City only taxes are owed. iv. The Tax Collector shall collect Revenues due the City in the same manner as the Tax Collector collects revenues due the County. The Tax Collector shall report delinquent Revenues due the City in the same manner as the Tax Collector reports delinquent revenues due the County. 1. Where both County and City Revenues are delinquent, any action, including but not limited to a foreclosure action, to collect such Revenues shall be brought in the names of both taxing units. 2. Where special assessments are due the City on property which is the subject of a tax foreclosure action by the County, the Tax Collector shall collect these special assessments as part of the tax foreclosure proceeding, regardless of whether or not the taxes due are paid subsequent to the institution of the tax foreclosure proceedings. This shall be the only circumstance in which the Tax Collector shall have the duty to collect special assessments owing to the City. v. Penalties and interest collected, proceeds recovered from tax foreclosures and sales pursuant thereto, and discounts, settlements, or compromises allowed shall be apportioned between the County and the City pro rata in proportion to each taxing unit’s share of the principal amount which was the basis of said collections, recoveries, or allowances. vi. The Tax Collector shall make an annual written and oral report and a monthly written report to both governing bodies, which shall include: 1. Current property tax collections on behalf of each taxing unit, stated in dollars and as a percentage of the levy; 2. Delinquent property tax collections on behalf of each taxing unit, stated in dollars and as a percentage of the outstanding levies; 3. Collections of County and City Revenues other than property taxes by type, stated in dollars and as a percentage of the budget projections;