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1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 17, 2023 <br /> Action Agenda <br /> Item No. 8-e <br /> SUBJECT: Advertisement of Tax Liens on Real Property <br /> DEPARTMENT: Tax Administration <br /> ATTACHMENT(S): INFORMATION CONTACT: <br /> 1) Order of the Board of County Nancy Freeman, Tax Administrator, <br /> Commissioners in Accordance with (919) 245-2735 <br /> NCGS 105-369 <br /> 2) Advertisement Headers <br /> 3) North Carolina General Statute 105-369 <br /> 4) List of Unpaid 2022 Taxes: On File in <br /> the Clerk to the Board of <br /> Commissioners' Office <br /> PURPOSE: To report the amount of unpaid taxes for the current year that are liens on real <br /> property as required by North Carolina General Statute 105-369 and to request, on or about, <br /> March 22, 2023 as the date set by the Board for the tax lien advertisement. <br /> BACKGROUND: North Carolina General Statute 105-369 requires the Tax Administrator to <br /> report to the governing board the total amount of unpaid taxes for the current year that are liens <br /> on real property. This 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. All properties <br /> that were sold during the year of 2022 will be advertised in the new owners' names. <br /> The process includes that a notice alerting property owners to the pending advertisement must <br /> be mailed at least 30 days in advance of the date of advertisement. This mailed notice will state <br /> that the last day to pay 2022 taxes in order to avoid being advertised is February 28, 2023. <br /> Between the mailed notice and the advertised notice, property owners are advised that collection <br /> efforts are underway. North Carolina General Statute 105-369 mandates both these notices. <br /> The Tax Administrator will post the list of advertised delinquent property owners, using the same <br /> information and a similar format, on the Tax Office website. There will be a link on the Tax Office <br /> home page to view the list of advertised delinquent property owners: <br /> http://www.orangecountync.gov/728/Tax-Administration. The list will be posted on the same date <br /> as the list will be advertised in the newspapers and remain posted for 30 days. <br /> North Carolina General Statute 105-369 (d) requires the Tax Administrator to determine the actual <br /> cost of the advertisement and to set a fee to cover the actual costs. The cost for advertisement <br />