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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 6, 2007 <br />Action Agenda, <br />Item No. j - C. <br />SUBJECT: Advertisement of Tax Liens on Real Property <br />DEPARTMENT: Revenue <br />PUBLIC HEARING: (YIN) No <br />ATTACHMENT(S): <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 />INFORMATION CONTACT: <br />Jo Roberson, 245-2727 <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, 2007 <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 real <br />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. <br />Beginning this year under the new provisions in NCGS 105-273, the definition of Taxpayer is <br />designated as the owner of record on the date the taxes become delinquent for the purposes of <br />advertisement and legal process. Therefore, properties that were sold during the year of 2006 <br />will be advertised in the new owners' names. In past years, there were two separate <br />advertisements per paper showing those not sold and those sold with taxes still delinquent. <br />Beginning this year, there will be one advertisement per paper. All taxpayers in delinquency <br />have been notified of this change by way of the notice that was mailed on January 17, 2006. <br />There will also have been a second notification sent prior to February 15, 2007. <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