Agenda - 02-14-2000 - 8b - Laserfiche WebLink

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ORANGE COUNTY BOARD OF COMMISSIONERS Action Agenda Item No. S- 6 ACTION AGENDA ITEM ABSTRACT Meeting Date: _ February 14,2000 _ _ SUBJECT: Advertisement of Tax Liens On Real Property for Failure to Pay Taxes DEPARTMENT: Revenue ATTACHMENT(S): PUBLIC HEARING: (Y/N) BUDGET AMENDMENT: (Y/N) 1) Summary Report of Unpaid 1999 Real INFORMATION CONTACT: Property Taxes as of January 28, 2000 Jo Roberson, Tax Collector - 2) Order of the Boazd of County Commissioners TELEPHONE NUMBERS: - -ext. 2727 in Accordance with G.S. lOS-369 Hillsborough 732-8181 3) Contents of the Advertisement: Chapel Hill 968-4501 Advertisement Heading Durham 688-7331 List of Names to Be Advertised (1st page) Mebane 227-2031 PURPOSE: To report the amount of unpaid taxes for the current yeaz that aze liens on real property as required by North Cazolina General Statute 105-369 and to request Mazch 9, 2000 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 boazd the total amount of unpaid taxes for the current yeaz that aze liens on real property. 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 Mazch 1 and June 30. There are two 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 taxes before the advertising date so that their names will not appeaz on the list. Thus, the advertisement has some value as a collection technique because of the potential embarrassment it threatens. The second purpose of the tax lien advertisement is the most important. The lien advertisement is an integral step in the in rem foreclosure procedure. Without the advertisement, the tax collector would be unable to bring an in rem foreclosure action.