Orange County NC Website
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 7, 2012 <br />Action Agenda <br />Item No. rj -'F <br />SUBJECT: Advertisement of Tax Liens on Real Property <br />DEPARTMENT: Tax Administration 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 Headers <br />3) Contents of the Advertisement: On <br />File in the Clerk to the Board of <br />Commissioner's Office <br />INFORMATION CONTACT: <br />Jenkins S. Crayton, 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 14, 2012 <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 2011 will be advertised in the new owners' name. <br />The process includes a notice alerting property owners to the pending advertisement be mailed <br />at least 30 days in advance. Between the mailed notice and the advertised notice, property <br />owners are advised that collection efforts are underway. North Carolina General Statute 105- <br />369 mandates both these notices. <br />North Carolina General Statute 105-369 (d) requires the Tax Collector to determine the actual <br />cost of the advertisement and to set a fee to cover the actual costs. The cost for advertisement <br />was set to $3.75 per parcel in March of 2002. Staff has determined the same amount of $3.75 <br />per parcel will cover costs again this year and allow the County to advertise all tax liens in both <br />The Chapel Hill Herald and The News of Orange. <br />FINANCIAL IMPACT: There will be no net financial impact to the County. <br />RECOMMENDATION(S): The Manager recommends that the Board accept the report, <br />approve the Order setting the lien sale advertisement date for March 14, 2012, and authorize <br />the Chair to sign the Order. <br />