HomeMy WebLinkAboutAgenda - 09-20-2005-5eORANGE COUNTY
BOARD OF COMMISSIONERS
ACTION AGENDA ITEM ABSTRACT
Meeting Date: September 20, 2005
Action Agenda
Item No. 5 - e.
SUBJECT: Contract for Leaal Services -Collection of Delinquent Real Prooertv Taxes
DEPARTMENT: Revenue PUBLIC HEARING: (YIN) No
ATTACHMENT(S): INFORMATION CONTACT:
Contract Ja Roberson, ext 2727
TELEPHONE NUMBERS:
Hillsborough 732-8181
Chapel Hill 968-4501
Durham 688-7331
Mebane 336-227-2031
PURPOSE: To consider approving a contract far legal services that will supplement the
County's ability to pursue effective collection of real property delinquencies as provided by
North Carolina law,
BACKGROUND: As one approach to pursuing more timely and effective collection of seriously
delinquent real property taxes, staff and the County Attorney have discussed a pilot project to
retain the services of an outside attorney to initiate foreclosure proceedings on a case-by-case
basis as determined by the Revenue Director, The County Attorney would continue to handle
certain more complicated foreclosure proceedings on behalf of the County, For less complex
foreclosure cases, staff propose that the Board approve the accompanying agreement with
Attorney Cyrus Hogue of Hillsborough. There is no direct cost to the County through this
arrangement as Mr, Hogue would earn his fees based an awards made through the Clerk of
Court's Office for any foreclosed properties,
Each year the Revenue Department is charged with the collection of all ad valorem property tax
due to Orange County and its municipalities. There continues to be growth in the property tax
billings each year of approximately 1800 registered motor vehicles and approximately 500 real
property land parcels . Currently, Revenue is handling approximately 93,000 Registered Motor
Vehicle billings and 45,000 regular property tax billings annually. Additionally, Revenue handles
8,300 Business and Individual personal property billings,
As these numbers continue to grow, there are additional bills becoming delinquent each year,
The added burden of this growth in collections requires staff to seek additional approaches to
maximize collections. Each year staff are finding additional properties that for various reasons
are uncollectable by all other means but foreclosure, Properties are worked using all methods
available to the Tax Collector prior to reaching the foreclosure stage,
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Orange County has for many years run a successful in-rem foreclosure process. The in-rem
method of foreclosure is a relatively inexpensive means of foreclosing the tax lien and selling
the property. The legal theory underlying in-rem is that the land itself is being proceeded
against, rather than the landowner, This type of foreclosure may be conducted by the Tax
Collector's staff only, The deed presented to the successful bidder is known as a Sheriffs
Deed and is anon-warranty deed. The process has been and is still very successful in bringing
properties back to a tax paying status, Staff plan to continue to use in-rem procedures to the
maximum extent they are appropriate, but with the continued growth in delinquencies, staff are
finding it impossible to successfully work all "current year" delinquencies and back year real
property delinquencies.
As distinguished from the in-rem process, foreclosure of a tax lien by means of an action in the
nature of a mortgage foreclosure is a civil action, That process requires the services of an
attorney to file a civil action, and is the type of action for which staff propose the County retain
Mr. Hogue's services. NCGS § 105-374(k) provides that property conveyed by mortgage style
foreclosure is in "fee simple, free and clear of all interests, rights, claims and liens whatsoever":
the deed is known as a Commissioners Deed, State law does allow for both In-Rem
Foreclosure and Mortgage Foreclosure.
Currently, Revenue staff have 785 real estate properties with delinquent taxes owed for 2004
that must either be cleared with same measure of collection remedy or foreclosure. Of these
properties, staff expect to actually begin foreclosure on perhaps100 properties, In many cases,
once the foreclosure process has been filed with the Clerk of Court, interested parties of these
properties will then resolve the tax delinquencies and related costs, and the full foreclosure
process is not ultimately carried out, The Revenue staff have an additional 302 properties with
delinquent taxes from 2003 or earlier.
The proposed agreement with Mr, Hogue is non-exclusive, meaning that the County may
choose to use other firms or attorneys to perform the same kind of work, if it so chooses.
Furthermore, the County is making no guarantee of a minimrum number of delinquent accounts
to be assigned to Mr, Hogue. Revenue Department staff estimate that as many as 25
properties may be assigned in a year to Mr, Hogue (or other legal firms, should the County
pursue additional similar contracts) for process, but this number will vary depending on the
complexity of cases and the effectiveness of other forced collection measures short of
foreclosure.
FINANCIAL IMPACT: There is no direct cost to Orange County for the proposed services. The
attorney will provide to Orange County non-exclusive services for collection and/or foreclosure
of delinquent real estate taxes, All work will be undertaken promptly, professionally and
courteously by the attorney, The attorney agrees by way of contract to accept as payment in
full all court costs, publication fees, and reasonable attorney fees as awarded by way of the
courts,
RECOMMENDATION(S): The Manager recommends that the Board approve the
accompanying contract with Attorney Cyrus Hogue, subject to final review by staff and the
County Attorney, and authorize the Manager to sign it.
ORANGE COUNTY REVENUE DEPARTMENT
ATTORNEY CONTRACT
THIS CONTRACT made this day of , 200_, by and between
ORANGE COUNTY, a body politic and corporate of the State of North Carolina,
hereinafter referred to as the COUNTY, and Cyrus D Hogue, III, Attorney at Law with a
place of business in Hillsborough, North Carolina, hereinafter referred to as the
ATTORNEY:
WITNESSETH
WHEREAS, the COUNTY desires legal services for collection by foreclosure of
delinquent real estate taxes: and
WHEREAS, THEREFORE, in consideration of promises mutually exchanged the pazties
agree as follows:
The ATTORNEY will provide to ORANGE COUNTY non-exclusive services for
collection and/or foreclosure of delinquent real estate taxes, ALL work will be
undertaken promptly, professionally and courteously by the ATTORNEY and will
be at no cost to ORANGE COUNTY. The Court costs, publication fees,
reasonable attorney fees and similar fees will be collected as part of the
foreclosure process as provided by law or absorbed by the ATTORNEY,
2, The Revenue office of the COUNTY on an "as needed" basis will refer this work,
There is no guarantee of any specific number of cases during any particular period
of time and the arrangement may be terminated by either party upon thirty (30)
days' written notice, If termination is initiated by the ATTORNEY, they must be
responsible for following to conclusion any work in process at that time and will
be paid pursuant to the Contract for said work.
The term of this CONTRACT shall begin on the date shown above and will
continue until terminated or amended, Work will be coordinated through Jo
Roberson, Tax Collector/Revenue Director, or her delegate.
4. ATTORNEY will hold ORANGE COUNTY harmless for any damages, claims,
etc,, resulting from the ATTORNEY performance of services under this
CONTRACT.
5. ATTORNEY is an independent contractor and shall not be deemed an employee
or agent of the COUNTY for any purpose.
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WITNESS the following signatures and seals pursuant to authority duly granted.
Clerk to Board
Witness
County Manager
Cyrus D Hogue, III Attorney At Law
This instrument has been pre-audited in the manner required by the Local Government
Budget and Fiscal Control Act.
Finance Director
Approved as to Legal Sufficiency
County Attorney