HomeMy WebLinkAboutAgenda - 02-06-2007-5cORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 6, 2007
Action Agenda,
Item No. j - C.
SUBJECT: Advertisement of Tax Liens on Real Property
DEPARTMENT: Revenue
PUBLIC HEARING: (YIN) No
ATTACHMENT(S):
1) Order of the Board of County
Commissioners in accordance with
G.S. 105-369.
2) Contents of the Advertisement:
Advertisement Headers
INFORMATION CONTACT:
Jo Roberson, 245-2727
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 14, 2007
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.
Beginning this year under the new provisions in NCGS 105-273, the definition of Taxpayer is
designated as the owner of record on the date the taxes become delinquent for the purposes of
advertisement and legal process. Therefore, properties that were sold during the year of 2006
will be advertised in the new owners' names. In past years, there were two separate
advertisements per paper showing those not sold and those sold with taxes still delinquent.
Beginning this year, there will be one advertisement per paper. All taxpayers in delinquency
have been notified of this change by way of the notice that was mailed on January 17, 2006.
There will also have been a second notification sent prior to February 15, 2007.
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
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advertisement of 2001 properties completed in March of 2002. This was the first time in 10
years there had been an increase to the residents of 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 2006
advertisement.
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 set
the lien sale advertisement date for March 14, 2007.
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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 2006 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 14th, 2007.
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
Moses Carey, Jr.
Chair, Board of County Commissioners
Attest:
Donna Baker
Clerk to the Board of County Commissioners
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(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 6, 2007, I am hereby advertising tax liens for the year
2006 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 6th, 2007), 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, 2006 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. This list includes
properties in CHAPEL HILL township and the towns of CARRBORO and
CHAPEL HILL. Properties located in HILLSBOROUGH, BINGHAM, ENO,
CHEEKS, LITTLE RIVER, and CEDAR GROVE townships, and the TOWN OF
HILLSBOROUGH are advertised in The News of Orange.
This the 14th day of March 2007.
Jo Roberson
Orange County Consolidated
City-County Tax Collector
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(Advertisement to appear in The News of Orange)
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
6,2007; I am hereby advertising tax liens for the
year. 2006 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 owner
name of the taxpayer (owner as of January
6th,2007),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, 2006, and 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. This list includes properties
located in HILLSBOROUGH, BINGHAM,
ENO, CHEEKS, LITTLE RIVER, and CEDAR
GROVE townships, and the TOWN OF
HILLSBOROUGH. Properties located in
CHAPEL HILL township and the towns of
CARRBORO and CHAPEL HILL are
advertised in the Chapel Hill Herald. .
This the 14`h day of March, 2007
Jo Roberson
Orange County Consolidated
City-County Tax Collector
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