Agenda - 01-19-2021; 8-e - Advertisement of Tax Liens on Real Property

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1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 19, 2021 Action Agenda Item No. 8-e SUBJECT: Advertisement of Tax Liens on Real Property DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: 1) Order of the Board of County Nancy T. Freeman, Tax Administrator, Commissioners in Accordance with (919) 245-2735 NCGS 105-369 2) Advertisement Headers 3) List of Unpaid 2020 Taxes: On File in the Clerk to the Board of Commissioners' Office PURPOSE: To report the amount of unpaid taxes for the current year that are liens on real property as required by North Carolina General Statute 105-369 and to request March 31, 2021 as the date set by the Board for the tax lien advertisement. BACKGROUND: North Carolina General Statute 105-369 requires the Tax Administrator to report to the governing board the total amount of unpaid taxes for the current year that are liens on real property. This report is available in the Clerk to the Board of County Commissioners' office. Upon receipt of this report, the governing board must order and set a date for the lien advertisement. Tax liens may be advertised any time between March 1 and June 30. All properties that were sold during the year of 2020 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. This mailed notice will state that the last day to pay 2020 taxes in order to avoid being advertised is March 10, 2021. 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. The Tax Administrator 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 list will be posted on the same date as the list will be advertised in the newspapers and remain posted for 30 days. In most years, the Tax Administrator requests that the Board approve a date in mid-March for the tax lien advertisement. Due to the pandemic, staff is requesting a later date of March 31, 2021 to extend the amount of time that a taxpayer has in order to pay their tax bill before it is advertised.