HomeMy WebLinkAboutAgenda - 02-17-2004-8eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: February 17, 2004
Action Agenda
Item No. _~_
SUBJECT: Advertisement of Tax Liens on Real Property
DEPARTMENT: Revenue PUBLIC HEARING: (Y/N) No
ATTACHMENT(S): INFORMATION CONTACT:
Jo Roberson, ext. 2727
1) Order of the Board of County
Commissioners in accordance with
G.S. 105-369
2) Contents of the Advertisement:
Advertisement Headers
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
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 10, 2004
as the date set by the Board far 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.
There are three 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 another means by which to ensure that new owners are aware of tax liens
existing against their property. The third 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 cast of
advertisement. The cost far advertisement was changed to $3.75 per parcel ad far 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 citizens 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 2003
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 10, 2004.
ORDER OF THE BOARD OF COUNTY COMMISSIONERS
IN ACCORDANCE WITH G.S. 105-369
State of North Carolina
County of Orange
To So Roberson, Tax Collector of Orange County:
You are hereby authorized, empowered, and commanded to advertise tax liens
on real property for failure to pay 2002 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 1Q 2004,
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
Barry .Jacobs
Chair, Board of County Commissioners
Attest:
Donna Baker
Clerk to the Board of County Commissioners
4
(Advertisement to appear in The Fleralcl)
NOTICE OF ADVERTISEMENT OF TAX LIENS ON SOLD 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 , 2004, I anl hereby advertising tax liens for the year
200.3 upon the real estate described below.. The amount advertised will be increased by
interest and cost. The omission of interest and cost from the an~ount 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 as of December .31, 200.3, the listing taxpayer (owner as of
7anuary 1, 200.3), 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. This list includes properties in CHAPEL HILL township and the
towns of CARRBORO and CHAPEL HILL. Properties located in
HILLSBOROUGH, BINGHAM, ENO, CHEEI{S, LITTLE RIVER, and CEDAR
GROVE townships, and the TOWN OF HILLSBOROUGH are advertised in Tke
News of Orange.
This the 10`h day of March 2004
To Roberson
Orange County Consolidated
City-County Tax Collector
(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
Cazolina General Statutes and pursuant to an order of the Boazd of Commissioners of
Orange County dated February , 2004, I am hereby advertising tax liens for the yeaz
2003 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 sul?ject to
the lien, the name of the listing taxpayer (owner as of'.Ianuary 1, 2003), 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. 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 10`h day of March 2004.
5
7o Roberson
Orange County Consolidated
City-County Tax Collector
6
(Advertisement to appear in The News of Orange)
NOTICE OF ADVERTISEMENT OF TAX LIENS ON SOLD 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 , 2004, I am hereby
advertising tax liens for the year 2003 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 as of December 31, 2003,
the name of the listing taxpayer (owner as of January 1, 2003), 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
clairn for the taxes. 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
tke Claape[ Hill Herald.
This the 10`h day of March, 2004
Jo Roberson
Orange County Consolidated City-County Tax Collector
6
(Advertisement to appear in The Netns 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 ,
2003, I am hereby advertising tax liens for the year
2003 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 listing taxpayer (owner as of January 1,
200.3),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, 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 Clrnpel Hill Herald.
This the 10`x' day of March, 2004
.To Roberson
Orange County Consolidated
City-County Tax Collector
6