HomeMy WebLinkAboutS Advertisement of Tax Liens on Real Property 2
Attachment 1
ORDER OF THE BOARD OF COUNTY COADUSSIONERS
IN ACCORDANCE WITH G.S. 105-369
State of North Carolina
County of Orange
To: T.Dwane Brinson,Tax Collector of Orange County
You are hereby authorized,empowered,and commanded to advertise tax liens on
real property for failure to pay 2013 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 19,2014.
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 4t'day of February,2014.
Barry Jaco
Chair,Boar sioners
Attest:
17 a 52
"Se
Donna Baker s at"' #
Clerk to the Board of County Commissioners 17 52
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1
ORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 4, 2014
Action Agenda
Item No. 6-e
SUBJECT: Advertisement of Tax Liens on Real Property
DEPARTMENT: Tax Administration PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
1) Order of the Board of County Dwane Brinson, Tax Administrator,
Commissioners in accordance with (919) 245-2726
NCGS 105-369
2) Advertisement Headers
3) Contents of the Advertisement: 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 (NCGS) 105-369 and to approve
a request that March 19, 2014 be set by the Board as the date 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 2013 will be advertised in the new owners' name.
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 2013 taxes in order to avoid being advertised is February 28,
2014. 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.
North Carolina General Statute 105-369 (d) requires the Tax Collector to determine the actual
cost of the advertisement and to set a fee to cover the actual costs. The cost for advertisement
will be $3.75 per parcel to cover the costs to advertise all tax liens in both the Chapel Hill Herald
and The News of Orange.
FINANCIAL IMPACT: There will be no net financial impact to the County.
RECOMMENDATION(S): The Manager recommends that the Board accept the report and set
the lien sale advertisement date for March 19, 2014.