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File #: 25-039    Version: 1
Type: Consent Agenda Status: Agenda Ready
File created: 1/15/2025 In control: Board of Commissioners
On agenda: 2/3/2025 Final action:
Title: Delinquent Tax Lien Advertisement
Attachments: 1. Memorandum, 2. Report
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Delinquent Tax Lien Advertisement 

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INFORMATION CONTACT: 

Vann Harrell, Tax Administration, Tax Administrator, 704-283-3748; Kristen Foxworth, Tax Administration, Deputy Tax Administrator, 704-283-3591

ACTION REQUESTED:

Approve the request to advertise delinquent taxes as required by North Carolia General Statutes.

PRIOR BOARD ACTIONS:

None.

BACKGROUND:

As required by NCGS 105-369, tax collectors are to submit a report of the amount of unpaid taxes constituting liens on real property. Per the statute, this report is to be delivered to the Commissioners in the month of February. The balance shown on the report for 2024 is the outstanding amount as of January 15, 2025. During the month of February, all accounts owing taxes included in this report will have received a second notice of taxes due. This notice also serves as the notification of the intent to advertise unpaid taxes remaining due at the end of February. Upon the approval of the initial report, any taxes remaining unpaid at the end of February will be advertised during the month of April in the paper of general circulation in Union County. A copy of the report is available for review in the Office of the Clerk to the Board of Commissioners located in the Union County Government Center at 500 North Main Street, Room 914, Monroe, NC.

FINANCIAL IMPACT: 

The only financial impact will be the cost associated with printing the delinquent listing in a local newspaper. This amount is prorated across all the outstanding accounts and the fee is added to those accounts resulting in no associated cost to the County.