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ORANGE COUNTY <br />BOARD OF COMMISSIONERS <br />ACTION AGENDA ITEM ABSTRACT <br />Meeting Date: February5, 2002 <br />Action Agenda <br />Item No. %_q <br />SUBJECT: Advertlsementori Liens on Real Property <br />DEPARTMENT: Revenue Collections PUBLIC HEARING: (YIN) N <br />ATTACHMENT(S): INFORMATION CONTACT: <br /> Jo Raberson,ext 2727 <br />1) Order of the Board of County <br />Commissioners in acceptance with TELEPHONE NUMBERS: <br />G.S. 105369. Hillsborough 732.8101 <br />2) Contents of the Advertisement Chapel Hill 968+4801 <br />Advertisement Headers Durham 6087331 <br /> Mebane 336-2273031 <br />PURPOSE: To report the amount of unpaid taxes her the current year that are Ilene on real <br />property as required by North Carolina General Statute 105369 and to request March 13, 2002 <br />as the date act by the Board for the tax lien adveNSement. <br />BACKGROUND: North Caroline General Statute 105369 mearresthe Tax Collecimto report <br />to the governing heard the total amount of unpaid taxes for the current year that are liens on <br />el property . The 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. <br />Thera are three purposes of the tax lien advar0eament. The first purpose is to call attention to <br />delinquent taxpayers by publishing their names in the newspaper. Many taxpayers pay their <br />taxesbeforetheadvertising 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 has lien <br />advertisement is an integral step in the in-rem forectosure procedure. <br />North Carolina General Starts 105309 (d) allows Inc Tax Collector ro determine the actual <br />cost of the advertisement and he are a per parcel rule to allow the County to recoup the cost of <br />advertisement. The cast far atlvertisement has been set at $3 per parcel brat least me past 10 <br />years. This cost no longer allows Orange County to recoup fire cost of advertisement <br />Therefore, this year the cost will be increased to $3.75 per parcel ad. <br />FINANCIAL IMPACT: There will be no financial impact to the County. Under North Carolina <br />General Senate 105-369 Itl), each parcel of real property advertised pursuant 0 this statute <br />shall be assessed an advertising fee to cover the acral cost of the atlvertisement.