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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: September 6, 2022 <br /> Action Agenda <br /> Item No. 8-f <br /> SUBJECT: Resolution Regarding In Rem Foreclosure <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> Resolution Nancy T. Freeman, Tax Administrator, <br /> September 6, 1983 BOCC Agenda Item (919) 245-2735 <br /> D7 - In Rem Foreclosure <br /> Excerpt from September 6, 1983 BOCC <br /> Meeting Minutes <br /> NCGS 105-375 <br /> NCGS 105-374 <br /> PURPOSE: To approve a resolution confirming the authorization made by the Board of <br /> Commissioners in 1983 to allow the Tax Collector to pursue In Rem Foreclosure proceedings to <br /> collect delinquent property tax, pursuant to North Carolina General Statute (NCGS) 105-375, in <br /> addition to the option to use Mortgage Style Foreclosure pursuant to North Carolina General <br /> Statute 105-374. <br /> BACKGROUND: At its September 6, 1983 meeting, the Board of County Commissioners <br /> approved a request to authorize the Tax Collector to implement the In Rem Foreclosure method <br /> according to NCGS 105-375 — as an alternative to the Mortgage Style Foreclosure method <br /> outlined in NCGS 105-374. Since that time, the Orange County Tax Collector/Tax Administrator <br /> has almost exclusively used In Rem Foreclosure as a method to collect taxes. Mortgage Style <br /> Foreclosure pursuant to NCGS 105-374 is reserved for more complex properties, as determined <br /> appropriate by staff. Copies of NCGS 105-375 and NCGS 105-374 are attached. <br /> During a recent internal review, the Department discovered that although the Board of <br /> Commissioners approved the use of the In Rem Foreclosure method in 1983, a formal Resolution <br /> was not signed. The Department is requesting the approval of a formal resolution to continue this <br /> practice. Agenda item D7 and an excerpt of the approved minutes from the September 6, 1983 <br /> meeting are attached for reference. Pages 3-4 of the approved minutes (pages 11-12 of this <br /> agenda item) provide information on the 1983 unanimous vote of approval. <br /> In Rem Foreclosure method is used for the vast majority of foreclosures initiated by the Tax Office, <br /> due to the lower overall cost to the property owner, and general expediency in the process. <br /> For further clarity, the Tax Collector does pursue all other enforced collection remedies under the <br /> North Carolina General Statutes, including attachment and garnishment or levy and sale, prior to <br /> beginning any tax foreclosure. <br />