Memo-03-08-2016-Item8b

March 8, 2016

MEMO TO:           Mayor Barber and Board of Commissioners

FROM:                  Frank A. Rush, Jr., Town Manager

SUBJECT:           Order to Advertise Tax Liens

The Board of Commissioners is asked to approve the attached order authorizing the Tax Collector to advertise tax liens for the year 2015, as authorized under NCGS 105-369.  Upon approval, the names and amounts of delinquent taxpayers will be advertised in the Carteret County News-Times on Sunday, March 13, 2016.   

A list of the delinquent real property tax accounts is attached.  This list is current as of February 29, 2016, and we will distribute an updated list to the Board at the March 8 meeting.  As of February 29, 2016, there are a total of 105 real property tax accounts on the delinquent list representing a total balance due of $73,671 (real property accounts only).  This total balance is equal to approximately 1.7% of the total amount billed in 2015.  To compare, as of March 4, 2015 just before the Board considered the order to advertise tax liens for the year 2014, there were a total of 116 real property tax accounts on the delinquent list representing a total balance due of $67,011.  Historically, many of the taxpayers on this list remit their taxes to the Town after the advertisement is placed.

Gayle Parker, Tax Collector, has already mailed each of these property owners multiple written notices, has also attempted to contact property owners via email and phone, and will be making additional attempts to collect these taxes prior to advertisement.  All accounts that are paid prior to March 9 will be removed from the March 13 advertising list. 

Historically, the Town of Emerald Isle has enjoyed an excellent overall property tax collection rate.  The total tax collection rate for real property for FY 14-15 was 99.72%, which is excellent.    

I recommend approval of the attached order.