Orange County NC Website
7 <br /> Attachment 3 <br /> (2)A statement that the amounts advertised will be increased by interest and costs and that the <br /> omission of interest and costs from the amounts advertised will not constitute waiver of the taxing <br /> unit's claim for those items. <br /> (3) In the event the list of tax liens has been divided for purposes of advertisement in more than one <br /> newspaper, a statement of the names of all newspapers in which advertisements will appear and the <br /> dates on which they will be published. <br /> (4)A statement that the taxing unit may foreclose the tax liens and sell the real property subject to the <br /> liens in satisfaction of its claim for taxes. <br /> (d) Costs. - Each parcel of real property advertised pursuant to this section shall be assessed an <br /> advertising fee to cover the actual cost of the advertisement. Actual advertising costs per parcel shall be <br /> determined by the tax collector on any reasonable basis.Advertising costs assessed pursuant to this <br /> subsection are taxes. <br /> (e) Payments during Advertising Period. -At any time during the advertisement period, any parcel may <br /> be withdrawn from the list by payment of the taxes plus interest that has accrued to the time of <br /> payment and a proportionate part of the advertising fee to be determined by the tax collector. <br /> Thereafter,the tax collector shall delete that parcel from any subsequent advertisement, but the tax <br /> collector is not liable for failure to make the deletion. <br /> (f) Listing and Advertising in Wrong Name. - No tax lien is void because the real property to which the <br /> lien attached was listed or advertised in the name of a person other than the person in whose name the <br /> property should have been listed for taxation if the property was in other respects correctly described <br /> on the abstract or in the advertisement. <br /> (g) Wrongful Advertisement. -Any tax collector or deputy tax collector who willfully advertises any tax <br /> lien knowing that the property is not subject to taxation or that the taxes advertised have been paid is <br /> guilty of a Class 3 misdemeanor, and shall be required to pay the injured party all damages sustained in <br /> consequence. (1939, c. 310, s. 1715; 1955, c. 993; 1971, c. 806, s. 1; 1983, c. 808, s. 1; 1983 (Reg. Sess., <br /> 1984), c. 1013; 1993, c. 539, s. 725; 1994, Ex. Sess., c. 24, s. 14(c); 1999-439, s. 1; 2000-140, s. 73; 2006- <br /> 106, s. 2.) <br /> 006- <br /> 106, s. 2.) <br />