HomeMy WebLinkAboutAgenda - 02-01-2011 - 4dORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 1, 2011
Action Agenda
Item No. ~- -
SUBJECT: Advertisement of Tax Liens on Real Property
DEPARTMENT: Tax Administration
PUBLIC HEARING: (Y/N) No
ATTACHMENT(S):
1) Order of the Board of County
Commissioners in accordance with
G.S. 105-369.
2) Advertisement Header
3) Contents of the Advertisement: On
File in the Clerk to the Board of
Commissioner's Office
INFORMATION CONTACT:
Jo Roberson, 245-2735
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 23, 2011
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. This 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. All
properties that were sold during the year of 2010 will be advertised in the new owners' names.
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 their
taxes before the advertising date so that their names will not appear on the advertisement.
The second 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 property owners in Orange County. It has been
determined that the 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 2010 advertisement.
2
FINANCIAL IMPACT: There will be no financial impact to the County. Under North Carolina
General Statute 105-369 (d), each parcel of real property advertised pursuant to this statute
shall be assessed an advertising fee to cover the actual cost of the advertisement.
RECOMMENDATION(S): The Manager recommends that the Board accept the report and
approve the order setting the lien sale advertisement date for March 23, 2011.
G1~a c hrn,~~n ~- 2
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105-369
State of North Carolina
County of Orange
To: Jo Roberson, Tax Collector of Orange County:
You are hereby authorized, empowered, and commanded to advertise tax liens
on real property for failure to pay 2010 taxes. You shall advertise said liens by posting a
notice of the liens at the county courthouse and by publishing each lien at least one time
in one or more newspapers having general circulation in the taxing unit. Advertisement
of the tax liens shall be made on Wednesday, March 23rd, 2011.
This order shall be a full and sufficient authority to direct, require, and enable
you to advertise said tax liens in accordance with North Carolina General Statute 105-369.
Witness my hand and official seal, this
Bernadette Pelissier
Chair, Board of County Commissioners
Attest:
Donna Baker
Clerk to the Board of County Commissioners
~Q~h-~-1en-I- a 4
(Advertisement to appear in The Herald)
NOTICE OF ADVERTISEMENT OF TAX LIENS ON REAL PROPERTY
ORANGE COUNTY
TOWN OF CARRBORO
TOWN OF CHAPEL HILL
TOWN OF HILLSBOROUGH
Under and by virtue of the authority vested in me by Section 105-369 of the North
Carolina General Statutes and pursuant to an order of the Board of Commissioners of
Orange County dated February 1, 2011. I am hereby advertising tax liens for the year
2010 upon the real estate described below. The amount advertised will be increased by
interest and cost. The omission of interest and cost from the amount advertised will not
constitute a waiver of the taxing unit's claim for these items. The real estate subject to
the lien, the name of the taxpayer (owner as of January 6, 2011), and the amount of taxes
due are set out below. If the taxes remain unpaid the lien will be foreclosed by the taxing
unit and the property sold to satisfy the claim for the taxes. These collections procedures
do not apply to taxpayers under a current U S Bankruptcy plan. When a parcel was
subdivided after January 1, 2010 and the ownership of one or more of the resulting
parcels was transferred, the amount of the tax lien on each parcel, as shown in this
advertisement, is the amount of the lien on the original parcel. When a parcel was
subdivided after January 1, 2010, .and the ownership of one or more of the resulting
parcels were transferred, the amount of the tax lien on each parcel, as shown in this
advertisement, is the amount of the lien on the original parcel as it existed on January 1,
2010, and is subject to adjustment when the taxes are paid or the lien is foreclosed. This
list includes all properties within the Orange County Boundary inclusive of all
properties within the Towns of Chapel Hill, Carrboro and Hillsborough.
This the 23`a day of March 2011.
Jo Roberson
Orange County Consolidated
City-County Tax Collector