Agenda 8-e - Establish New Date for Advertisement of Tax Liens on Real Property

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1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: March 7, 2019 Action Agenda Item No. 8-e SUBJECT: Establish New Date for Advertisement of Tax Liens on Real Property DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: Dwane Brinson, Tax Administrator, (919) 245-2726 PURPOSE: To modify the date of the tax lien sale advertisement previously set and approved by the Board from March 20, 2019 to on or about April 3, 2019. BACKGROUND: North Carolina General Statute 105-369 requires the Tax Collector to report to the governing board the total amount of unpaid taxes for the current year that are liens on real property. Upon receipt of this report, the governing board must order the Tax Collector to advertise the tax liens. This information was provided to the Board and the corresponding order was approved at the Board's February 5, 2019 meeting. Tax liens may be advertised any time between March 1 and June 30. All properties that were sold during the year of 2018 will be advertised in the new owners' names. The process includes that a notice alerting property owners to the pending advertisement must be mailed at least 30 days in advance of the date of advertisement. The mailed notice states the last day to pay 2018 taxes in order to avoid being advertised. Between the mailed notice and the advertised notice, property owners are advised that collection efforts are underway. North Carolina General Statute 105-369 mandates both these notices. Due to issues beyond control of the Tax Office, staff was unable to meet the procedural requirements to conduct the advertisement on March 20, 2019 as originally scheduled. The advertising date is proposed for rescheduling for on or about Wednesday, April 3, 2019. In addition, the Tax Collector will post the list of advertised delinquent property owners, using the same information and a similar format, on the Tax Office website. There will be a link on the Tax Office home page to view the list of advertised delinquent property owners: http://www.orangecountVnc.gov/728/Tax-Administration. The online list will be posted on the advertising date and remain posted for 30 days. FINANCIAL IMPACT: There is no net financial impact to the County associated with this item. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. RECOMMENDATION(S): The Manager recommends that the Board modify the tax lien sale advertisement date to occur at least 30 days after property owners have been properly notified in accordance with North Carolina General Statute 105-369, with an expected advertising date on or about Wednesday, April 3, 2019.