Orange County NC Website
ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 6, 2018 <br />SUBJECT: Advertisement of Tax Liens on Real Proae <br />DEPARTMENT: Tax Administration <br />ATTACHMENT(S): <br />1) Order of the Board of County <br />Commissioners in Accordance with <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 />Action Agenda <br />Item No. 8 -e <br />INFORMATION CONTACT: <br />Dwane Brinson, Tax Administrator, <br />(919) 245 -2726 <br />1 <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 request March <br />21, 2018 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. All <br />properties that were sold during the year of 2017 will be advertised in the new owners' names. <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 state <br />that the last day to pay 2017 taxes in order to avoid being advertised is February 28, 2018. <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 />In addition, for the first time, the Tax Collector will post the list of advertised delinquent property <br />owners on the Tax Office website using the same information and a similar format. There will <br />be a link on the Tax Office home page to view the list of advertised delinquent property <br />owners: http: / /www.orangecountync.gov /departments /tax /index.php. The list will be posted on <br />March 21, 2018 and remain posted for 30 days. <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 $5.75 per parcel to cover the costs to advertise all tax liens in The Herald Sun and The <br />