With minimal supervision, independently responsible for researching and reviewing estate records for current property ownership and filing claims in open estates; locates heirs and initiates enforced collection actions; researches complex property ownership issues, including unknown owners and owners with no last known address; performs research for Tax Office needs through the North Carolina Machinery Act, and contacts with the North Carolina School of Government and North Carolina Department of Revenue.
Responsible for the County's In Rem Property Tax Foreclosure process in collecting delinquent taxes, including preparing legal documents, notices, ordering title searches, monitoring deadlines, negotiating payment agreements, and facilitating foreclosure sales for Tax Administration. Responsible for documenting, filing, and monitoring payments of bankruptcy proceedings. Reports to the Division Manager.
Assists citizens with estate transfers by will or death certificate, researching estate documentation at the Clerk of Courts Office and Tax Administration records.
Prepares information for tax office needs, researching the North Carolina Machinery Act and liaising with the North Carolina School of Government and Department of Revenue. Manages Pitt County's In Rem Property Tax Foreclosure process under North Carolina General Statute 105-375, coordinating with the Collector's section of Tax Administration, municipalities, Sheriff's Department, and Clerk of Court.
Researches title records to identify current property owners and lienholders before beginning the foreclosure process. Works to resolve complex ownership issues on delinquent parcels and attempts collection prior to foreclosure. Prepares foreclosure documents, notifies taxpayers and lienholders via certified mail, posts newspaper advertisements, and assists taxpayers with payment options. Tracks payment arrangements and responds to inquiries from the public, including lienholders, trustees, attorneys, creditors, municipalities, real estate agents, taxpayers, and heirs, maintaining good public relations.
Maintains a calendar of deadlines, prepares foreclosure advertisements and documents, notarizes as required. Schedules properties for foreclosure sale, prepares sale documents, photographs properties, posts signs, and compiles information for the County's website. Manages the Sheriff's foreclosure sale and prepares Sheriff's Deeds. Calculates opening bids, prepares the Final Report, and accounts for expenditures and surplus.
Responsible for filing proofs of claim for bankruptcy filings, verifying tax liability, and ensuring proper account coding. Files bankruptcy documentation with the court, codes notifications, and maintains bankruptcy files to ensure compliance with North Carolina statutes.
Manages the Debt Set-off Program, maintaining communication with MIS and the Debt Set Off Clearinghouse to ensure timely uploads and receipt of files.
Consults with the Legal department on administrative enforcement matters.
ADDITIONAL JOB FUNCTIONS
Performs other related work as required.
Education requirements include a Bachelor's degree in Business Administration, English, or related fields with at least one year of legal, land records, or tax collection experience, or an Associate's Paralegal degree with two years of relevant experience. Equivalent combinations of experience, education, and training may be considered.
Within two years of employment, successful completion of Property Tax Listing and Assessing, Fundamentals of Property Tax Collection, and North Carolina Property Mappers Regular Mapping Course is required. Certification as an Assistant Tax Collector through the North Carolina Tax Collectors Association and as a State Certified Mapper through the North Carolina Secretary of State Land Records Division must be obtained within two years.
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