Item:
Title
Approval to Advertise 2023 Tax Liens on Real Property
Body
Date of BOCC Meeting: March 25, 2024
Request for Board Action:
Agenda Text
The Board is requested to authorize the Tax Administrator to provide public notice and advertise the 2023 delinquent real property tax liens. 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. Tax liens may be advertised any time between March 1 and June 30.
A notice alerting property owners of the pending advertisement must be mailed at least 30 days in advance of the date of advertisement. This mailed notice stated the last day to pay 2023 taxes to avoid being advertised is March 6, 2024. Between the mailed notice and the advertisement, property owners are advised that collection efforts may be underway. North Carolina General Statute 105-369 mandates the notice to the property owner and the advertisement. The Tax Collector is required to determine the cost of the advertisement and to set a fee to cover the actual costs (§105-369.(d)). The cost for advertising will be $7.50 per parcel to cover the costs of advertising all tax liens in the Herald Sun.
Alignment with Strategic Plan: This action aligns with Goal 5, Accountable, Efficient, Visionary Government by ensuring the County complies with statutory requirements of North Carolina.
Resource Persons: Keyar J. Doyle, Tax Administrator
County Manager’s Recommendation: The County Manager recommends that the Board accept the report and authorize the Tax Administrator to advertise said tax liens in accordance with North Carolina General Statute 105-369 during the month of March.
Signature
County Manager: ____________________________