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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 1, 2011 <br />Action Agenda <br />Item No. ~- - <br />SUBJECT: Advertisement of Tax Liens on Real Property <br />DEPARTMENT: Tax Administration <br />PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />1) Order of the Board of County <br />Commissioners in accordance with <br />G.S. 105-369. <br />2) Advertisement Header <br />3) Contents of the Advertisement: On <br />File in the Clerk to the Board of <br />Commissioner's Office <br />INFORMATION CONTACT: <br />Jo Roberson, 245-2735 <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 23, 2011 <br />as the date set by the Board 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 <br />real property. This report is available in the Clerk to the Board of County Commissioners' office. <br />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 2010 will be advertised in the new owners' names. <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. <br />The second purpose is the most important. The tax lien advertisement is an integral step in the <br />in-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 to the property owners in Orange County. It has been <br />determined that the cost of advertisement will not substantially increase for this year and <br />therefore it is the recommendation of the Tax Collector that the same amount of $3.75 be <br />charged for the 2010 advertisement. <br />