• By Diane Julian
• Posted Wednesday, April 15, 2015

Advertisement of Unpaid 2014 Real Estate Tax

2014 taxes levied on real estate became past due on January 6, 2015. A tax notice was mailed to the property owners to announce the pending advertisement prior to the actual publication. Unpaid taxes levied on real estate should have been paid no later than April 1, 2015 to avoid advertisement. The actual advertisement in the Winston-Salem Journal and other local newspapers will occur during the week of April 13, 2015.

In the case of property which has been conveyed to another, tax notices have been mailed to the current owner of the property. The owner of record as of January 6 or any subsequent owners is responsible for the payment of taxes. Transfer of ownership relieves the owner of record as of January 1, 2014 of the 2014 tax liability. Proration agreements between buyers and sellers are just that - an agreement between the buyer and seller. Taxes that remain unpaid on January 6, 2015 are now the responsibility of the current owner, according to Session Law 2006-106. This advertisement is the first step toward the foreclosure of the tax lien.

Other enforced collections remedies may also be levied against these unpaid bills and a $6.50 advertisement fee has now been added to the bill.

Please note that properties that contain “Heirs”, “Estate” or “Trust” in the ownership name may not reflect that specific designation in this advertisement. For these instances, the name in this advertisement will more than likely reflect the name on the current deed.

The listing of names may be found on Tax Administration Home page under the Tax Liens Ad.