2016/06/06 RESOLUTION TO ESTABLISH POLICY ON CREDIT ALLOCATIONF FOR PARTIAL PAYMENTS OF AD VALOREN TAXES A RESOLUTION TO ESTABLISH A POLICY ON CREDIT ALLOCATION FOR
PARTIAL PAYMENTS OF AD VALOREM TAXES IN HARNETT COUNTY
THAT WHEREAS, N. C.General Statutes §105-358(b) states:
(b) Partial Payments. -- Unless otherwise directed by the governing body, the tax collector shall
accept partial payments on taxes and issue partial payment receipts therefor.
When a payment is made on the tax for any year or on any installment, it shall first be applied to
accrued penalties, interest,and costs and then to the principal amount of the tax or installment; and
WHEREAS, the Harnett County tax collector has customarily accepted partial payments of ad
valorem taxes and has applied those partial payments in this order
1. The payment of any accrued penalties, interest and costs;
2. Any fire,rescue, school or special district tax due;
3. Any additional partial payment amount was pro-rated among the remaining
taxing jurisdiction balances due; and
WHEREAS, the Harnett County Board of Commissioners desires to establish a new policy
whereby any partial payment of ad valorem taxes shall be first applied to accrued penalties, interest and
costs as required by State law, with any additional partial payment amount to be pro-rated among the
remaining taxing jurisdiction balances due.
NOW, THEREFORE, BE IT RESOLVED that the Harnett County Board of
Commissioners does hereby adopt the following policy on credit allocation for partial payments of ad
valorem taxes in Harnett County:
a. The Board of Commissioners does hereby retroactively approve the Harnett County tax
collector's credit allocation of previous partial payments of ad valorem taxes in this order:
l. The payment of any accrued penalties, interest and costs;
2. Any fire,rescue, school or special district tax due;
3. Any additional partial payment amount being pro-rated among the remaining
taxing jurisdiction balances due.
b. Effective as of the date of this Resolution,a new policy is hereby established whereby the
tax collector is directed to accept partial payments of ad valorem taxes and to apply those partial
payments in this order:
1. The payment of any accrued penalties, interest and costs;
2. Any additional partial payment amount shall be pro-rated among the remaining
taxing jurisdiction balances due.
Duly adopted this the 6th day of June, 2016 by a vote of ayes and 0 nays.
tiF:' HARNETT COUNTY BOARD OF COMMISSIONERS
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•rr . ,qv_, im Burgin,Ch an
ATTEST: '
arg t Regina W r,Clerk