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I <br />ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />Action Agenda <br />Item No. B_ C' <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 2, 1999 <br />SUBJECT: Advertisement of Tax Liens On Real Property for Failure to Pay Taxes <br />DEPARTMENT: Revenue <br />ATTACHMENT(S): <br />1) Summary Report of Unpaid 1998 Real <br />Property Taxes as of January 15, 1999 <br />2) Order of the Board of County Commissioners <br />in Accordance with G.S. 105 -369 <br />3) Contents of the Advertisement: <br />Advertisement Heading <br />List of Names to Be Advertised (1st page) <br />PUBLIC HEARING: (Y/1) <br />BUDGET AMENDMENT: (Y/1) <br />INFORMATION CONTACT: <br />Ginger Rolfe, Revenue Director <br />TELEPHONE NUMBERS: - - ext. 2727 <br />Hillsborough 732 -8181 <br />Chapel Hill 968 -4501 <br />Durham 688 -7331 <br />Mebane 227 -2031 <br />PURPOSE: To report the amount of unpaid taxes for the current year that are liens <br />on real property as required by North Carolina General Statute <br />105 -369 and to request March 10, 1999 as the date set by the <br />board for the tax lien advertisement. <br />BACKGROUND: North Carolina General Statute 105 -369 requires the tax collector <br />to report to the governing board the total amount of unpaid taxes for <br />the current year that are liens on real property. Upon receipt of this <br />report, the governing board must order and set a date for the lien <br />advertisement. Tax liens may be advertised any time between <br />March 1 and June 30. <br />There are two purposes of the tax lien advertisement. The first <br />purpose is to call attention to delinquent taxpayers by publishing their <br />names in the newspaper. Many taxpayers pay their taxes before the <br />advertising date so that their names will not appear on the list. Thus, <br />the advertisement has some value as a collection technique because <br />of the potential embarrassment it threatens. The second purpose of <br />the tax lien advertisement is the most important. The lien <br />advertisement is an integral step in the in rem foreclosure procedure. <br />Without the advertisement, the tax collector would be unable to bring <br />an in rem foreclosure action. <br />RECOMMENDATION(S): The manager recommends that the board approve the report and set <br />the lien advertisement date for March 10, 1999. <br />