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4 <br /> NCGS § 105-369. Advertisement of tax liens on real property for failure to pay <br /> taxes. <br /> (a) Report of Unpaid Taxes That Are Liens on Real Property. - In February of each <br /> year, the tax collector must report to the governing body the total amount of <br /> unpaid taxes for the current fiscal year that are liens on real property. A county <br /> tax collector's report is due the first Monday in February, and a municipal tax <br /> collector's report is due the second Monday in February. Upon receipt of the <br /> report, the governing body must order the tax collector to advertise the tax <br /> liens. For purposes of this section, district taxes collected by county tax <br /> collectors shall be regarded as county taxes and district taxes collected by <br /> municipal tax collectors shall be regarded as municipal taxes. <br /> (b) Repealed by Session Laws 1983 (Regular Session, 1984), c. 1013. <br /> (b1) Notice to Owner. -After the governing body orders the tax collector to <br /> advertise the tax liens, the tax collector must send a notice to the record owner of <br /> each affected parcel of property, as determined as of the date the taxes became <br /> delinquent. The notice must be sent to the owner's last known address by first-class <br /> mail at least 30 days before the date the advertisement is to be published. The <br /> notice must state the principal amount of unpaid taxes that are a lien on the parcel <br /> to be advertised and inform the owner that the name of the record owner as of the <br /> date the taxes became delinquent will appear in a newspaper advertisement of <br /> delinquent taxes if the taxes are not paid before the publication date. Failure to <br /> mail the notice required by this section to the correct record owner does not affect <br /> the validity of the tax lien or of any foreclosure action. <br /> (c) Time and Contents of Advertisement. -A tax collector's failure to comply with <br /> this subsection does not affect the validity of the taxes or tax liens. The county tax <br /> collector shall advertise county tax liens by posting a notice of the liens at the <br /> county courthouse and by publishing each lien at least one time in one or more <br /> newspapers having general circulation in the taxing unit. The municipal tax collector <br /> shall advertise municipal tax liens by posting a notice of the liens at the city or town <br /> hall and by publishing each lien at least one time in one or more newspapers having <br /> general circulation in the taxing unit. Advertisements of tax liens shall be made <br /> during the period March 1 through June 30. The costs of newspaper advertising <br /> shall be paid by the taxing unit. If the taxes of two or more taxing units are collected <br /> by the same tax collector, the tax liens of each unit shall be advertised separately <br /> unless, under the provisions of a special act or contractual agreement between the <br /> taxing units,joint advertisement is permitted. <br /> The posted notice and newspaper advertisement shall set forth the following <br /> information: <br />