Orange County NC Website
1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 19, 2021 <br /> Action Agenda <br /> Item No. 8-e <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 Nancy T. Freeman, Tax Administrator, <br /> Commissioners in Accordance with (919) 245-2735 <br /> NCGS 105-369 <br /> 2) Advertisement Headers <br /> 3) List of Unpaid 2020 Taxes: On File in <br /> the Clerk to the Board of <br /> Commissioners' 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 31, 2021 <br /> as the date set by the Board for the tax lien advertisement. <br /> BACKGROUND: North Carolina General Statute 105-369 requires the Tax Administrator to <br /> report to the governing board the total amount of unpaid taxes for the current year that are liens <br /> on real 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 properties <br /> that were sold during the year of 2020 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 2020 taxes in order to avoid being advertised is March 10, 2021. Between <br /> the mailed notice and the advertised notice, property owners are advised that collection efforts <br /> are underway. North Carolina General Statute 105-369 mandates both these notices. <br /> The Tax Administrator will post the list of advertised delinquent property owners, using the same <br /> information and a similar format, on the Tax Office website. There will be a link on the Tax Office <br /> home page to view the list of advertised delinquent property owners: <br /> http://www.orangecountVnc.gov/728/Tax-Administration. The list will be posted on the same date <br /> as the list will be advertised in the newspapers and remain posted for 30 days. <br /> In most years, the Tax Administrator requests that the Board approve a date in mid-March for the <br /> tax lien advertisement. Due to the pandemic, staff is requesting a later date of March 31, 2021 to <br /> extend the amount of time that a taxpayer has in order to pay their tax bill before it is advertised. <br />