LEGISLATIVE RESEARCH CENTER
File #: 16-1588    Version: 1
Type: Agenda Item Status: Passed
File created: 2/1/2016 In control: Tax Office Assessor
On agenda: 3/7/2016 Final action: 3/7/2016
Title: Vote on a request to approve the 2015 Tax Lien Advertisement.

Title

Vote on a request to approve the 2015 Tax Lien Advertisement.

 

Abstract

Action Requested:  Approve of the request for the 2015 Tax Lien Advertisement.

                     

Introduction & Background:  Each year the Tax Collector is required to provide to the County Board of Commissioners a total of unpaid taxes, which are liens against real estate, and the governing body shall thereupon order the Tax Collector to advertise such tax liens.  As of February 1, 2016 there are 4,690 parcels with unpaid tax liens.  The total amount of liens against real estate is $3,978,694.55.  The Tax Collector shall advertise county liens by publishing each lien at least once in a newspaper having general circulation within the county.  North Carolina General Statute 105-369 explains the requirements for the lien advertisement.

                     

Discussion & Analysis:  The governing body must direct the Tax Collector to advertise the unpaid tax liens in a newspaper having general circulation with the county.  Notice must be mailed to the owners at least 30 days before the date the advertisement is to be published.  Advertisement of tax liens shall be made during the period March 1 through June 30.  Upon approval of this agenda item, the notices will be processed and mailed to all taxpayers who owe delinquent taxes for 2015.  Those notices will result in significant reduction in the number of unpaid parcels.  The cost for the advertisement is assessed to each parcel and is added to each unpaid tax bill.  The cost of the advertising shall be determined by the Tax Collector.  The Tax Collector has determined that the cost of $4.25, which shall be added to each parcel of real property having unpaid taxes.

                     

Budgetary Impact:  None

                     

Recommendation:  Motion to approve the unpaid lien advertisement for a two week period that will coincide with the 30 day notification requirement in the Chatham News/Record at a cost of $4.25 per parcel.