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HomeMy WebLinkAboutAgenda - 02-03-2015 - 6e 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT February 3, 2015 Meeting Date: Action Agenda 6-e Item No. SUBJECT: Advertisement of Tax Liens on Real Property No DEPARTMENT:PUBLIC HEARING: (Y/N) Tax Administration ATTACHMENT(S):INFORMATION CONTACT: 1) Order of the Board of County Dwane Brinson, Tax Administrator, Commissioners in Accordance with (919) 245-2726 NCGS105-369 2) Advertisement Headers 3) Contents of the Advertisement:On File in the Clerk to the Board of Commissioner’s 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 thatMarch25,2015 beset by the Board as the date for the tax lien advertisement. BACKGROUND: North CarolinaGeneral 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 2014 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 advanceof the date of advertisement.This mailed notice will state that the last day to pay 2014 taxes in order to avoid being advertised is March2, 2015. Between the mailed notice and the advertisednotice, property owners are advisedthat collection efforts are underway. North CarolinaGeneral 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 is $3.75per parcel tocover the costs to advertise all tax liens in both The Herald SunandThe 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 25, 2015. 2 ORDER OF THE BOARD OF COUNTY COMMISSIONERS 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 2014 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 Advertisement of the tax more newspapers having general circulation in the taxing unit. liens shall be made on Wednesday, March 25th, 2015. 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 ________________________________________ Earl McKee Chair, Board of County Commissioners Attest: ____________________________________________ Donna Baker Clerk to the Board of County Commissioners 3 (Advertisement to appear inThe Herald Sun) NOTICE OF ADVERTISEMENT OF TAX LIENS ON REAL PROPERTY ORANGE COUNTYAND TOWNS OF CARRBORO,CHAPEL HILL, AND 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 February 3, 2015, Orange County dated I am hereby advertising tax liens for the year 2014upon 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, 2015), 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 collection procedures do not apply to taxpayers under a current U S Bankruptcy plan. When a parcel was subdivided after January 1, 2014and the ownership of one or more of the resulting parcels was transferred, the amount of the tax lien on each parcel is the amount of the lien on the original parcelas it existed on January 1, 2014, as shown in this advertisement. This listincludes all properties inOrange County. th This,the 25 day of March 2015. T. Dwane Brinson Orange County Consolidated City-County Tax Collector 4 (Advertisement to appear in The News of Orange) NOTICE OF ADVERTISEMENT OF TAX LIENS ON REAL PROPERTY ORANGE COUNTY AND TOWNS OF CARRBORO, CHAPEL HILL, AND 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 February 3, 2015, Orange County dated I am hereby advertising tax liens for the year 2014upon 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, 2015), and theamount 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 collection procedures do not apply to taxpayers under a current U S Bankruptcy plan. When a parcel was subdivided after January 1, 2014and the ownership of one or more of the resulting parcels was transferred, the amount of the tax lien on each parcel is the amount of the lien on the original parcelas it existed on January 1, 2014,as shown in this advertisement. This listincludes all properties inOrange County. th This,the 25 day of March 2015. T. Dwane Brinson Orange County Consolidated City-County Tax Collector