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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 Carolina General Statues.
PRIOR BOARD ACTIONS:
None.
BACKGROUND:
As required by the 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 2025 is the outstanding amount as of January 15, 2026. 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 the local newspaper. This cost is prorated across all the outstanding accounts, and the fee is added to those accounts resulting in no associated costs to the County.