Agenda - 02-17-2003-8f - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: February 17, 2003 Action Agenda Item No. ~-~ SUBJECT: Advertisement of Tax Liens on Real Property DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No ATTACHMENT(S): INFORMATION CONTACT: Jo Roberson, ext 2727 1) Order of the Board of County Commissioners in accordance with G.S. 105-369. 2) Contents of the Advertisement: Advertisement Headers TELEPHONE NUMBERS: Hillsborough 732-8181 Chapel Hill 968-4501 Durham 688-7331 Mebane 336-227-2031 PURPOSE: To report 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 request March 12, 2003 as the date set by the Board for the tax lien advertisement. BACKGROUND: North Carolina General Statute 105-369 requires the Tax Collector to report to the governing board the total amount of unpaid taxes for the current year that are liens on real property. The 2002 report is available in 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. There are three purposes of the tax lien advertisement. The first purpose is to call attention to delinquent taxpayers by publishing their names in the newspaper. Many taxpayers pay their taxes before the advertising date so that their names will not appear on the advertisement. The second purpose is another means by which to ensure that new owners are aware of tax liens existing against their property. The third purpose is the most important. The tax lien advertisement is an integral step in the in-rem foreclosure procedure. North Carolina General Statute 105-369 (d) allows the Tax Collector to determine the actual cost of the advertisement and to set a per parcel rate to allow the County to recoup the cost of advertisement. The cost for advertisement was changed to $3.75 per parcel ad for the advertisement of 2001 properties completed in March of 2002. This was the first time in 10 years there had been an increase to the citizens of Orange County. It has been determined that the County's cost of advertisement will not substantially increase for this year and therefore it is the recommendation of the Tax Collector that the same amount of $3.75 be charged for the 2002 advertisement.