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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: February 5, 2019 <br /> Action Agenda <br /> Item No. 8-c <br /> SUBJECT: Advertisement of Tax Liens on Real Property <br /> DEPARTMENT: Tax Administration <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 /> 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 /> 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 20, 2019 <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. All <br /> properties that were sold during the year of 2018 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 2018 taxes in order to avoid being advertised is February 28, 2019. <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, the Tax Collector will post the list of advertised delinquent property owners, using <br /> the same information and a similar format, on the Tax Office website. There will be a link on the <br /> Tax Office home page to view the list of advertised delinquent property <br /> owners: http://www.orangecountync.gov/728/Tax-Administration.The list will be posted on March <br /> 20, 2019 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 our costs to advertise all tax liens in the News of Orange and <br />