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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February 7, 2001 <br />? <br />Action Agenda <br />Item No. at <br />SUBJECT: Advertisement of Tax Liens on Real Property <br />DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No <br />ATTACHMENT(S): <br />1) Order of the Board of County INFORMATION CONTACT: <br />Commissioners in accordance with Jo Roberson, ext 2727 <br />G.S. 105-369. <br />2) Contents of the Advertisement: TELEPHONE NUMBERS: <br />Advertisement Heading Hillsborough 732-8181 <br />List of Names to be Advertised Chapel Hill 968-4501 <br />(1t page) Durham 688-7331 <br />Mebane 336-227-2031 <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 -- 319 and to request March 14, 2001 <br />as the date set by the board of the tax lien advertisement. <br />BACKGROUND: North Carolina General Statute 105-369 requires the tax collector to report to <br />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 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 fist 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 lien advertisement <br />is an integral step in the in-rem foreclosure procedure. Without the advertisement, the tax <br />collector would be unable to bring an in-rem foreclosure action. <br />Effective January 1, 2001 the laws on advertising have changed. Where in the past the county <br />had one listing which was split into two different papers, beginning this year there will be two <br />advertisements per paper. The County is now required to list all property transfers in a <br />separate advertisement alphabetically by the owner name as of December 31, 2000. In <br />addition, a listing of all property alphabetically by owner January 1, 2000 where no land transfer <br />has taken place must be done.