Orange County NC Website
1 <br /> ORANGE COUNTY <br /> BOARD OF COMMISSIONERS <br /> ACTION AGENDA ITEM ABSTRACT <br /> Meeting Date: January 16, 2024 <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 NCGS (919) 245-2735 <br /> 105-369 <br /> 2) Advertisement Headers <br /> 3) North Carolina General Statute 105-369 <br /> 4) List of Unpaid 2023 Taxes: On file in the <br /> Clerk to the Board of 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 28, 2024, 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 from the Clerk to the Board of County Commissioners' <br /> office. 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 <br /> properties that were sold during the year of 2023 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 2023 taxes, in order to avoid being advertised, is February 29, 2024. <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: orangecountync.gov/tax. <br /> The list will be posted on the same date as the list will be advertised in the newspapers and remain <br /> 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 /> will be $5.75 per parcel to cover the costs to advertise all tax liens in the News of Orange and the <br /> News and Observer. <br />