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6 <br /> Attachment 3 <br /> § 105-369. Advertisement of tax liens on real property for failure to pay taxes. <br /> (a) Report of Unpaid Taxes That Are Liens on Real Property. - In February of each year,the tax collector <br /> must report to the governing body the total amount of unpaid taxes for the current fiscal year that <br /> are liens on real property. A county tax collector's report is due the first Monday in February, and a <br /> municipal tax collector's report is due the second Monday in February. Upon receipt of the report, <br /> the governing body must order the tax collector to advertise the tax liens. For purposes of this <br /> section, district taxes collected by county tax collectors shall be regarded as county taxes and district <br /> taxes collected by 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 (b) Repealed by Session Laws 1983 (Regular Session, 1984), c. 1013.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 advertise the tax liens,the <br /> tax collector must send a notice to the record owner of each affected parcel of property, as determined <br /> as of the date the taxes became delinquent. The notice must be sent to the owner's last known address <br /> by first-class mail at least 30 days before the date the advertisement is to be published.The notice must <br /> state the principal amount of unpaid taxes that are a lien on the parcel to be advertised and inform the <br /> owner that the name of the record owner as of the date the taxes became delinquent will appear in a <br /> newspaper advertisement of delinquent taxes if the taxes are not paid before the publication date. <br /> Failure to mail the notice required by this section to the correct record owner does not affect the <br /> 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 this subsection does <br /> not affect the validity of the taxes or tax liens. The county tax collector shall advertise county tax liens by <br /> posting a notice of the liens at the county courthouse and by publishing each lien at least one time in <br /> one or more newspapers having general circulation in the taxing unit.The municipal tax collector shall <br /> advertise municipal tax liens by posting a notice of the liens at the city or town hall and by publishing <br /> each lien at least one time in one or more newspapers having general circulation in the taxing unit. <br /> Advertisements of tax 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 taxing units are <br /> collected by the same tax collector, the tax liens of each unit shall be advertised separately unless, <br /> under the provisions of a special act or contractual agreement between the taxing units,joint <br /> advertisement is permitted. <br /> The posted notice and newspaper advertisement shall set forth the following information: <br /> (1) Repealed by Session Laws 2006-106, s. 2, effective for taxes imposed for taxable years beginning on <br /> or after July 1, 2006. <br /> (1a) The name of the record owner as of the date the taxes became delinquent for each parcel on which <br /> the taxing unit has a lien for unpaid taxes, in alphabetical order. <br /> (1b) After the information required by subdivision (1a) of this subsection for each parcel, a brief <br /> description of each parcel of land to which a lien has attached and a statement of the principal amount <br /> of the taxes constituting a lien against the parcel. <br />