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ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: February 17, 2009 <br /> Action Agenda <br /> Item No. 4- ' e <br /> SUBJECT: Advertisement of Tax Liens on Real Property <br /> DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Jo Roberson, 245-2727 <br /> 1) Order of the Board of County <br /> Commissioners in accordance with <br /> G.S. 105-369 <br /> 2) Contents of the Advertisement: <br /> Advertisement Headers <br /> PURPOSE: To report the amount of unpaid taxes for the current year that are liens on real <br /> property as required by North Carolina General Statute 105-369 and to request March 18, 2009 <br /> be set by the Board as the date for the tax lien advertisement. <br /> BACKGROUND: North Carolina General Statute 105-369 requires the Tax Collector to report <br /> to the governing board the total amount of unpaid taxes for the current year that are liens on real <br /> property. This large report is available in the Clerk to the Board of County Commissioners' <br /> office. Upon receipt of this report, the governing board must order and set a date for the lien <br /> advertisement. Tax liens may be advertised any time between March 1 and June 30. All <br /> properties that were sold during the year of 2008 will be advertised in the new owners' name. <br /> There are two purposes of the tax lien advertisement. The first purpose is to call attention to <br /> delinquent taxpayers by publishing their names in the newspaper. Many taxpayers pay their <br /> taxes before the advertising date so that their names will not appear on the advertisement. The <br /> second purpose is the most important. The tax lien advertisement is an integral step in the in- <br /> rem foreclosure procedure. <br /> North Carolina General Statute 105-369 (d) allows the Tax Collector to determine the actual <br /> cost of the advertisement and to set a per parcel rate to allow the County to recoup the cost of <br /> advertisement. The cost for advertisement was changed to $3.75 per parcel ad for the <br /> advertisement of 2001 properties completed in March of 2002. This was the first time in 10 <br /> years there had been an increase. It has been determined that the cost of advertisement will <br /> not substantially increase for this year and therefore it is the recommendation of the Tax <br /> Collector that the same amount of $3.75 be charged for the 2008 advertisement. <br />