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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 9, 2006 <br />SUBJECT: Advertisement of Tax Liens on Real <br />Action Agenda <br />Item No. 5 _ C,. <br />DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): INFORMATION CONTACT: <br />Jo Roberson, 245-2727 <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 />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 15, 2006 <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. <br />There are three 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 another means by which to ensure that new owners are aware of tax liens <br />existing against their property. The third purpose is the most important. The tax lien <br />advertisement is an integral step in the 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 citizens of Orange County. It has been determined <br />that the cost of advertisement will not substantially increase for this year and therefore it is the <br />recommendation of the Tax Collector that the same amount of $3.75 be charged for the 2005 <br />advertisement,