Agenda - 01-21-2025 ; 8-e - Advertisement of Tax Liens on Real Property

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1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: January 21, 2025 Action Agenda Item No. 8-e SUBJECT: Advertisement of Tax Liens on Real Property DEPARTMENT: Tax Administration ATTACHMENT(S): INFORMATION CONTACT: 1) Order of the Board of County Nancy Freeman, Tax Administrator, Commissioners in Accordance with (919) 245-2735 NCGS 105-369 2) Advertisement Headers 3) North Carolina General Statute 105-369 4) List of Unpaid 2024 Taxes: On file in the Clerk to the Board of Commissioners' Office PURPOSE: To receive a report on the amount of unpaid taxes for the current year that are liens on real property as required by North Carolina General Statute 105-369, and to approve, on or about, March 26, 2025, as the date set by the Board for the tax lien advertisement. BACKGROUND: North Carolina General Statute (NCGS) 105-369 requires the Tax Administrator to report to the governing board the total amount of unpaid taxes for the current year that are liens on real property. This report is available from the Clerk to the Board of County Commissioners' office. Upon receipt of this report, the governing board must order and set a date for the lien advertisement. Tax liens may be advertised any time between March 1 and June 30. All properties that were sold during the year of 2024 will be advertised in the new owners' names. The process includes that a notice alerting property owners to the pending advertisement must be mailed at least 30 days in advance of the date of advertisement. This mailed notice will state that the last day to pay 2024 taxes, in order to avoid being advertised, is February 28, 2025. Between the mailed notice and the advertised notice, property owners are advised that collection efforts are underway. North Carolina General Statute 105-369 mandates both these notices. The Tax Administrator will post the list of advertised delinquent property owners, using the same information and a similar format, on the Tax Office website. There will be a link on the Tax Office home page to view the list of advertised delinquent property owners: orangecountync.gov/tax. The list will be posted on the same date as the list will be advertised in the newspapers and will remain posted for 30 days. North Carolina General Statute 105-369 (d) requires the Tax Administrator to determine the actual cost of the advertisement and to set a fee to cover the actual costs. The cost for advertising will be $5.75 per parcel to cover the costs to advertise all tax liens in the News of Orange and the News and Observer.