Orange County NC Website
Browse       Search
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 ( b ) Repealed by Session Laws 1983 ( Regular Session , 1984 ) , c . 1013 .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 - <br /> class mail at least 30 days before the date the advertisement is to be published . <br /> The notice must state the principal amount of unpaid taxes that are a lien on the <br /> parcel to be advertised and inform the owner that the name of the record owner as <br /> of the date the taxes became delinquent will appear in a newspaper advertisement <br /> of 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 <br /> collector shall advertise municipal tax liens by posting a notice of the liens at the <br /> city or town hall and by publishing each lien at least one time in one or more <br /> newspapers having general circulation in the taxing unit . Advertisements of tax <br /> liens shall be made during the period March 1 through June 30 . The costs of <br /> newspaper advertising shall be paid by the taxing unit . If the taxes of two or more <br /> taxing units are collected by the same tax collector, the tax liens of each unit shall <br /> be advertised separately unless, under the provisions of a special act or contractual <br /> agreement between the taxing units, joint advertisement is permitted . <br /> The posted notice and newspaper advertisement shall set forth the following <br /> information . <br />