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