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GS 105 -369 <br />(2) A statement that the amounts advertised will be increased by interest and <br />costs and that the omission of interest and costs from the amounts advertised will <br />not constitute waiver of the taxing unit's claim for those items. <br />(3) In the event the list of tax liens has been divided for purposes of <br />advertisement in more than one newspaper, a statement of the names of all <br />newspapers in which advertisements will appear and the dates on which they will <br />be published. <br />(4) A statement that the taxing unit may foreclose the tax liens and sell the <br />real property subject to the liens in satisfaction of its claim for taxes. <br />(d) Costs. — Each parcel of real property advertised pursuant to this section shall be assessed <br />an advertising fee to cover the actual cost of the advertisement. Actual advertising costs per <br />parcel shall be determined by the tax collector on any reasonable basis. Advertising costs <br />assessed pursuant to this subsection are taxes. <br />(e) Payments during Advertising Period. — At any time during the advertisement period, any <br />parcel may be withdrawn from the list by payment of the taxes plus interest that has accrued to <br />the time of payment and a proportionate part of the advertising fee to be determined by the tax <br />collector. Thereafter, the tax collector shall delete that parcel from any subsequent advertisement, <br />but the tax collector is not liable for failure to make the deletion. <br />(f) Listing and Advertising in Wrong Name. — No tax lien is void because the real property to <br />which the lien attached was listed or advertised in the name of a person other than the person in <br />whose name the property should have been listed for taxation if the property was in other respects <br />correctly described on the abstract or in the advertisement. <br />(g) Wrongful Advertisement. — Any tax collector or deputy tax collector who willfully <br />advertises any tax lien knowing that the property is not subject to taxation or that the taxes <br />advertised have been paid is guilty of a Class 3 misdemeanor, and shall be required to pay the <br />injured party all damages sustained in consequence. (1939, c. 310, s. 1715; 1955, c. 993; 1971, c. <br />806, s. 1; 1983, c. 808, s. 1; 1983 (Reg. Sess., 1984), c. 1013; 1993, c. 539, s. 725; 1994, Ex. <br />Sess., c. 24, s. 14(c); 1999.439, s. 1; 2000.140, s. 73; 2006.106, s. 2.) <br />http: / /www.ncga.state.nc.usl gascripts /statuteslstatutelookup.pl ?statute= 105 -369 (2 of 2)1/23/2013 4:47:26 PM <br />