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ORANGE COUNTY 1 <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: February 2, 2016 <br /> Action Agenda <br /> Item No. 6-e <br /> SUBJECT: Advertisement of Tax Liens on Real Property <br /> DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> 1) Order of the Board of County Dwane Brinson, Tax Administrator, <br /> Commissioners in Accordance with (919) 245-2726 <br /> NCGS 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 /> 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 (NCGS) 105-369 and to approve a <br /> request that March 23, 2016 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 <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 2015 will be advertised in the new owners' name. <br /> The process includes that a notice alerting property owners to the pending advertisement must <br /> be mailed at least 30 days in advance of the date of advertisement. This mailed notice will <br /> state that the last day to pay 2015 taxes in order to avoid being advertised is March 2, 2016. <br /> Between the mailed notice and the advertised notice, property owners are advised that <br /> collection efforts are underway. North Carolina General Statute 105-369 mandates both these <br /> 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 /> will be $3.75 per parcel to cover the County's costs to advertise all tax liens in both The Herald <br /> Sun and The News of Orange. These two papers have the largest general circulation in the <br /> County. <br /> FINANCIAL IMPACT: There will be no net financial impact to the County. <br /> SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated <br /> with this item. <br /> RECOMMENDATION(S): The Manager recommends that the Board accept the report and <br /> approve and authorize the Chair to sign the Order setting the lien sale advertisement date for <br /> March 23, 2016. <br />