RFP #26-42-TAX LEGAL SERVICES ON TAX FORECLOSURES

Tax Administration
RFP #26-42-TAX
Legal Services on Tax Foreclosures
Date of Issue: May 1, 2026
Questions Due Date: Friday, May 15, 2026, at 12:00 PM EST
Proposal Due Date: Monday, June 1, 2026, at 5:00 PM EST
Direct all inquiries concerning this RFP to:
Lauren Smith
Administrative Coordinator
Email: lmsmith@cumberlandcountync.gov
Phone: 910-321-6804
Proposals shall be submitted in accordance with the terms and conditions of this RFP and any addenda issued
hereto.

Table of Contents
1.0 PURPOSE AND BACKGROUND .......................................................................................................... 3
2.0 PROPOSAL INSTRUCTIONS & REQUIREMENTS .......................................................................... 3
2.1 REQUEST FOR PROPOSAL DOCUMENT ....................................................................................... 3
2.2 PROPOSAL SUBMITTAL ..................................................................................................................... 3
2.3 PROPOSAL QUESTIONS ..................................................................................................................... 4
2.4 RFP TERMS & CONDITIONS ............................................................................................................. 5
3.0 NOTICES TO VENDOR .......................................................................................................................... 5
3.1 PROHIBITED COMMUNICATIONS AND CONFIDENTIALITY ................................................. 5
3.2 PROPOSAL COMPLIANCE ................................................................................................................. 5
3.3 PROPOSAL EVALUATION PROCESS .............................................................................................. 6
3.4 EVALUATION CRITERIA ................................................................................................................... 6
3.5 METHOD OF AWARD .......................................................................................................................... 6
4.0 SCOPE OF WORK & VENDOR'S PROPOSAL CONTENT REQUIREMENTS ............................ 6
4.1 SCOPE OF WORK ................................................................................................................................. 7
4.2 VENDOR'S PROPOSAL REQUIREMENTS ...................................................................................... 8
A. FIRM QUALIFICATIONS AND EXPERIENCE ........................................................................................ 8
B. QUALIFICATIONS AND EXPERIENCE OF STAFF ............................................................................... 8
C. APPROACH AND METHODOLOGY ......................................................................................................... 8
D. RESPONSIVENESS AND COMPLETENESS OF PROPOSAL ............................................................... 8
E. REFERENCES AND PAST PERFORMANCE ........................................................................................... 9
F. COST PROPOSAL AND FEE STRUCTURE .............................................................................................. 9
5.0 CONTRACT TERMS AND CONDITIONS........................................................................................... 9
5.1 IRAN DIVESTMENT ACT .................................................................................................................... 9
5.2 E-VERIFY .............................................................................................................................................. 10
5.3 DIVESTMENT FROM COMPANIES THAT BOYCOTT ISRAEL ............................................... 10
5.4 CONTRACT CHANGES ...................................................................................................................... 10
5.5 CONTRACT TERM .............................................................................................................................. 10
5.6 PRICING ................................................................................................................................................ 10
5.7 INVOICES .............................................................................................................................................. 10
5.8 PAYMENT TERMS .............................................................................................................................. 11
5.9 APPROPRIATION OF FUNDS ........................................................................................................... 11
5.10 FINANCIAL STABILITY .................................................................................................................... 11
5.11 INSURANCE: ........................................................................................................................................ 11
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Proposal Number: RFP #26-42-TAX Legal Services on Tax Foreclosures
5.12 GENERAL INDEMNITY ..................................................................................................................... 11
5.13 ENTIRE CONTRACT .......................................................................................................................... 11
5.14 CONTRACT CANCELLATION ......................................................................................................... 11
5.15 LAWS AND ORDINANCES ................................................................................................................ 12
5.16 COMPLIANCE WITH LAWS ............................................................................................................. 12
5.17 CONTRACTOR REPRESENTATIONS ............................................................................................ 12
ATTACHMENT A: INSTRUCTIONS TO VENDORS .................................................................................. 13
ATTACHMENT B: EXECUTION OF PROPOSAL...................................................................................... 15
ATTACHMENT C: COST PROPOSAL AND FEE STRUCTURE ............................................................. 16
ATTACHMENT D: CERTIFICATION OF FINANCIAL CONDITION ..................................................... 17
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Proposal Number: RFP #26-42-TAX Legal Services on Tax Foreclosures
1.0 PURPOSE AND BACKGROUND
The Cumberland County Tax Administrator is required by law and their oath of office to utilize all legal means to collect
taxes that they are responsible for collecting. When taxes on real property become delinquent, it may become necessary
to initiate foreclosure on the property to enforce the lien. Cumberland County is seeking proposals from qualified
attorneys or law firms to provide statements of qualifications and proposed fees for initiating and conducting "mortgage-
style" tax foreclosures in accordance with NCGS 105-374.
The County has previously awarded a contract to a primary legal firm for these services; this Request for
Proposal is intended to identify and select a secondary firm to provide additional support.
Firms responding to the Request for Proposal (RFP) are expected to have a thorough understanding of the issues involved
in tax foreclosures as defined by law. Additionally, firms must be capable of addressing owner-related issues in a timely
and knowledgeable manner. It is also essential for firms to demonstrate successful experience with the full range of
issues related to tax foreclosures and similar matters.
2.0 PROPOSAL INSTRUCTIONS & REQUIREMENTS
2.1 REQUEST FOR PROPOSAL DOCUMENT
The RFP is comprised of the base RFP document, any attachments, and any addenda released before contract award. All
attachments and addenda released for this RFP in advance of any contract award are incorporated herein by reference.
By submitting a proposal, the vendor agrees to meet all stated requirements in this section as well as any other
specifications, requirements and terms and conditions stated in this RFP. If a vendor is unclear about a requirement or
specification or believes a change to a requirement would allow for the County to receive a better proposal, the vendor
is urged and cautioned to submit these items in the form of a question during the question and answer period in
accordance with Section 2.3.
Vendors shall populate all attachments of this RFP that require the vendor to provide information and include an
authorized signature where requested. Failure to include required documents and/or signatures, where requested, will
result in rejection of submitted proposals.
This entire set of documents constitutes the RFP. The proposer must return the RFP with all information necessary to
properly analyze the proposer's response in full, in the same numerical order in which it was issued. Proposer's notes,
exceptions, and comments may be rendered on an attachment, provided the same format of this RFP text is followed.
Proposals must be made in the official name of the individual, firm, or corporation under which the business is conducted
(showing official business address) and must be signed in ink by a person duly authorized to legally bind the business
entity submitting the proposal.
All proposals should be complete and carefully worded and must convey all the information requested by the County. If
errors or exceptions are found in the proposal, or if the proposal fails to conform to the requirements of the RFP, the
County will be the sole judge as to whether that variance is significant enough to reject the proposal.
Proposals should be prepared simply and economically. All data, materials, and documentation shall be available in a
clear, concise form.
2.2 PROPOSAL SUBMITTAL
Proposals, subject to the conditions made a part hereof and the receipt requirements described below, shall be received
at the address indicated in the table below.
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Proposal Number: RFP #26-42-TAX Legal Services on Tax Foreclosures
Mailing address for delivery of proposal Office address of delivery by any other method
via US Postal Service (special delivery, overnight, or any other carrier)
PROPOSAL TITLE: PROPOSAL TITLE:
RFP #26-42-TAX Legal Services on Tax Foreclosures RFP #26-42-TAX Legal Services on Tax Foreclosures
Cumberland County Tax Administration Cumberland County Tax Administration
Attn: Joseph R. Utley Jr. Attn: Joseph R. Utley Jr.
PO Box 449 117 Dick Street, Room 530
Fayetteville, NC 28302 Fayetteville, NC 28301
Email address for delivery of proposal electronically
SUBJECT LINE: RFP #26-42-TAX Legal Services for Tax Foreclosures
lmsmith@cumberlandcountync.gov and CC: akinlaw@cumberlandcountync.gov
IMPORTANT NOTE: All proposals shall be physically delivered to the office address listed above or if submitting
electronically received by the email address listed above on or before 5:00 PM EST on Monday, June 1, 2026,
regardless of the method of delivery. All risk of late arrival due to unanticipated delay-whether delivered by email,
hand, U.S. Postal Service, courier or other delivery service is entirely on the vendor. It is the sole responsibility of the
vendor to have the proposal to the County department specified by the specified time and date of opening. Any proposal
received after the proposal submission deadline will be rejected.
a) Submit one (1) signed, original executed proposal response.
b) Clearly mark each package with: (1) Vendor name; (2) the RFP number; and (3) the due date. Address the package(s)
for delivery as shown in the table above. Proposals will be subject to rejection unless submitted with the information
above included on the outside of the proposal package.
All proposal addendums and/or corrections will be posted on the Cumberland County Vendor Self Service site
https://ccmunis.co.cumberland.nc.us/vss/Vendors/VBids/Default.aspx . Vendors who submit a notice of intent to bid to
lmsmith@cumberlandcountync.gov will receive addendums by email.
2.3 PROPOSAL QUESTIONS
Written questions shall be emailed to lmsmith@cumberlandcountync.gov and CC:
akinlaw@cumberlandcountync.gov by 12:00 PM EST on Friday, May 15, 2026. Vendors should enter "RFP #26-
42-TAX Legal Services for Tax Foreclosures: Questions" as the subject for the email. Questions will not be answered
by phone. Question submittals should include a reference to the applicable RFP section.
Questions received prior to the submission deadline date, the County's response, and any additional terms deemed
necessary by the County will be posted in the form of an addendum to the Cumberland County Vendor Self Service Site,
https://ccmunis.co.cumberland.nc.us/vss/Vendors/default.aspx and shall become an Addendum to this RFP.
Vendors who submit an intent to bid will receive addendums by email. Vendors shall rely only on written material
contained in an Addendum to this RFP. Vendors should not contact any other County employees, besides those
listed above, during the bid process. Vendors who contact any other County employees may be disqualified.
Any questions considered minute in nature or that point to an error in the RFP or that the County determines will produce
information required in order for all vendors to submit a responsible proposal, may be answered at the County's
discretion after the specified date and time. Such questions that are received after the deadline are not guaranteed to be
answered and if the questions qualify as "minute in nature" shall be determined at the sole discretion of the County.
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Proposal Number: RFP #26-42-TAX Legal Services on Tax Foreclosures
2.4 RFP TERMS & CONDITIONS
It shall be the vendor's responsibility to read the instructions, the County's terms and conditions, all relevant exhibits
and attachments, and any other components made a part of this RFP, and comply with all requirements and specifications
herein. Vendors also are responsible for obtaining and complying with all Addenda and other changes that may be issued
in connection with this RFP.
Questions, issues, or exceptions regarding any term, condition, or other component within this RFP, must be submitted
as questions in accordance with the instructions in Section 2.3 PROPOSAL QUESTIONS. Vendor's proposal shall
constitute a firm offer.
If a vendor desires modification of the terms and conditions of this solicitation, it is urged and cautioned to inquire during
the question period, in accordance with the instructions in this RFP, about whether specific language proposed as a
modification is acceptable to or will be considered by the County. It is the County's sole discretion to accept or reject
requested modifications and/or exceptions.
3.0 NOTICES TO VENDOR
3.1 PROHIBITED COMMUNICATIONS AND CONFIDENTIALITY
PROHIBITED COMMUNICATION: Each vendor submitting a proposal, including its representatives,
subcontractors, and suppliers, is prohibited from having any communication with any employees or members of the
board of commissioners of the County except those employees of the County's Department as designated in this RFP.
A vendor who does not comply with this provision may be disqualified from award of a contract.
!IMPORTANT INFORMATION! CONFIDENTIAL INFORMATION: The proposal must not contain any
information marked as "confidential" or as a "trade secret" or in any other manner as to indicate that it is information
protected by the Trade Secrets Protection Act ( the "Act") as set out in Article 24 of Chapter 66 of the North Carolina
General Statutes, unless the vendor has noticed the County Department of its intent to designate any information
in the proposal as such and received permission from the County Department to do so in writing. Vendor's notice
to the County Department must be in writing and must describe the information for which confidentiality is requested
and explain how the information is a "trade secret" as defined in G.S. 66-152(3). If the County Department determines
the information for which confidentiality is requested is a "trade secret" covered by the Act, it will notify the vendor how
to mark the information in the proposal and will identify the measures that County will take to protect the confidentiality
of the information. Vendor's submission of a proposal after receipt of this notice from the County Department shall be
deemed to be acceptance of the County Department's statement of how it will maintain confidentiality. If the County
Department determines the information for which confidentiality is requested is not a "trade secret" covered by the Act,
it will notify vendor of that determination. Any proposal marked with any information as "confidential" or as a "trade
secret" or in any other manner as to indicate that it is information protected by the Act in violation of this section shall
be regarded as not responsive to the request for proposals and shall not be considered.
3.2 PROPOSAL COMPLIANCE
It is in the best interest of vendors to submit proposals that are clear, concise, and easily understood. Proposals should
provide information essential for a straightforward and concise description of vendor capabilities to satisfy the
requirements of the RFP specifications.
Vendor may include any optional data not provided for elsewhere and considered to be pertinent to this bid as an
addendum.
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Proposal Number: RFP #26-42-TAX Legal Services on Tax Foreclosures
Vendors are urged and cautioned to read the RFP completely through as noncompliance with requirements may result
in bid rejection. Section 4.0 requirements and request for information must be in the same order with the same titles as
listed in Section 4.0. Vendor proposals should be easy to follow and all sections should be easily identified.
The specifications included in this package describe the services that the County feels are necessary to meet the
performance requirements of this RFP, and shall be considered the minimum standards expected of the Proposer.
However, the specifications are not intended to exclude potential bidders.
If the vendor is unable to meet any of the specifications as outlined therein, vendors are advised to submit questions and
concerns regarding the specifications during the question and answer period described in Section 2.3.
If the vendor does not indicate or submit questions or concerns regarding the specifications, the County shall assume it
is able to fully comply with these specifications. The County shall be the sole and final judge of compliance with all
specifications.
The County further reserves the right to determine the acceptability or unacceptability of any and all alternatives or
deviations.
3.3 PROPOSAL EVALUATION PROCESS
The County shall review all responses to this RFP to confirm that they meet the specifications and requirements of the
RFP. The County shall not be required to hold interviews; however, depending on the number of responses and the
information contained in the responses, the County may decide to conduct interviews with firms of its choice. The County
reserves the right to request clarification of information submitted.
The County reserves the right to reject any and all proposals.
3.4 EVALUATION CRITERIA
All qualified proposals will be evaluated and award made based on considering the following criteria to result in an
award most advantageous to the County:
1. Firm Qualifications and Experience 25 points
2. Qualifications and Experience of Staff 15 points
3. Approach and Methodology 20 points
4. Responsiveness and Completeness of Proposal 10 points
5. References and Past Performance 10 points
6. Cost Proposal and Fee Structure 20 points
100 points
3.5 METHOD OF AWARD
RFP will be awarded based on best overall value method of award.
The County reserves the right to make separate awards to different vendors, to not award, or to cancel this RFP in its
entirety without awarding a contract, if it is considered to be most advantageous to the County to do so.
4.0 SCOPE OF WORK & VENDOR'S PROPOSAL CONTENT REQUIREMENTS
Cumberland County is seeking proposals from qualified attorneys or law firms to submit statements of qualifications
and proposed fees for legal services related to mortgage-style tax foreclosures, in accordance with NCGS 105-374.
The County has previously awarded a contract to a primary legal firm for these services; this Request for
Proposal is intended to identify and select a secondary firm to provide additional support.
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Proposal Number: RFP #26-42-TAX Legal Services on Tax Foreclosures
4.1 SCOPE OF WORK
The work elements include, but are not limited to:
A. Initiate and conduct mortgage style tax foreclosures as directed in NCGS 105-374. The Tax Administrator
will assign delinquent accounts at least once per year for foreclosure. The Tax Administrator will choose
the delinquent accounts for tax foreclosure, as well as the number of accounts submitted for tax
foreclosure.
B. Serve notices to all parties involved, including a demand letter with a 30-day deadline to pay in full before
incurring any fees or costs in a foreclosure action.
C. Complete title search and file complaint within four (4) months upon receiving delinquent accounts from
the Tax Administrator, unless special circumstances arise as a result of the title search as determined by
the county.
D. The following are required of all firms responding to this RFP:
* Must comply with all NC laws for mortgage style property tax foreclosures.
* Must agree that the County will determine the frequency of distribution of accounts, however, there
will be at least one distribution per year.
* Must agree to no volume requirement. The estimate at this time is between 50 - 250 accounts annually.
* Must be willing to meet with the County Tax Administrator, County Attorney, County Finance
Director, and County Budget Director regarding foreclosure process as necessary.
* Must agree to start the foreclosure process within four (4) months of receiving file from the County.
* Must provide the County Tax Administrator with monthly status reports of accounts.
* Must agree that all foreclosure work be completed on accounts within 12 months of the firm's start
date (desired completion time is 4-9 months). Title-complex cases may be allowed longer based on
county agreement.
* Must complete a minimum of a 40-year title search.
* Must understand that advertisement by publication is acceptable and allowable by law.
* Must agree to work jointly with the County in determining which records are to be deemed impractical
and/or impossible for the foreclosure attorney to complete.
* Must agree to advertise foreclosure auctions on the firm's website.
* Must provide information about the minimum amount of time vendor would advertise prior to a
foreclosure and must follow the guidelines outlined in North Carolina General Statutes.
* Must be willing to meet with the Sheriff's Office and Clerk of Court to work within their requirements.
* Must have the ability to communicate with the County up to a daily basis in an electronic format.
* Must understand that previously awarded foreclosures would be completed by the original foreclosure
attorney. This contract is for new mortgage style foreclosure accounts going forward.
* Must carry case fees, costs, and expenses incurred until the case reaches settlement or otherwise as
described in invoicing instructions.
* Must be licensed to practice law in North Carolina and in good standing with the N.C. State Bar
Association.
* Must follow Records Retention and Disposition Schedule for County Tax Administration issued by
N.C. Department of Cultural Resources.
* Must meet all County minimum insurance and requirements.
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Proposal Number: RFP #26-42-TAX Legal Services on Tax Foreclosures
4.2 VENDOR'S PROPOSAL REQUIREMENTS
The vendor's proposal must include the required information below. Proposals shall be tabbed, using the titles identified
in this section, to identify the required information. Tabs must be in the same order as listed below. Failure to submit
this information may render its proposal non-responsive. Vendors are urged and cautioned to read the notices in
Section 3.1. Noncompliance with the confidentiality requirements will result in a proposal being considered
nonresponsive.
All proposals to the RFP must include a letter of transmittal identifying the contact person and contact information
including name, mailing address, physical address, email address, phone and fax numbers.
A. FIRM QUALIFICATIONS AND EXPERIENCE
In its Proposal, vendor shall demonstrate experience with public and/or private sector clients with similar or greater size
and complexity to the County of Cumberland. The following information must also be included in the proposal:
* Vendor's background and history of the firm
* Number of years in foreclosure legal services
* Experience with judicial and non-judicial foreclosure processes
* Volume and complexity of similar cases handled
* Experience representing lenders, servicers, or government entities
* Geographical experience and knowledge of applicable state/local laws
B. QUALIFICATIONS AND EXPERIENCE OF STAFF
In its Proposal, vendor must provide the following information:
* Identify all key personnel to be assigned to perform the services outlined in this RFP
* Resumes, education, training, registrations, certifications, and licenses for each team member
* License(s) to practice law in North Carolina and good standing with the N.C. State Bar Association
* Years of relevant foreclosure law experience
* Specific roles and responsibilities in previous matters
* Track record in litigation, compliance, or settlements
C. APPROACH AND METHODOLOGY
In its Proposal, vendor must:
* Describe the vendor's approach and method to successfully develop and deliver the services requested in this
RFP
* Describe the resources available to support the services to be performed as outlined in this RFP
* Provide workflow of process planned
* Provide samples of standard communication letters, forms, and notices mailed to taxpayers
* Provide an outline how funds will be collected and distributed through the foreclosure process to the county and
municipalities
* Provide a current, tested Disaster Recovery Plan including recovery objectives, data backup procedures, system
restoration strategies, and communication protocols if Vendor utilizes digital platforms to store, access, or
transmit case data electronically
D. RESPONSIVENESS AND COMPLETENESS OF PROPOSAL
* All required documents and certifications included
* Adherence to format, page limits, and instructions
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Proposal Number: RFP #26-42-TAX Legal Services on Tax Foreclosures
* Overall clarity, grammar, and professionalism
E. REFERENCES AND PAST PERFORMANCE
In its Proposal, vendor shall:
* Provide quality references and testimonials
* Provide results achieved in similar engagements
* Provide at least three (3) references for which your company has provided services of similar size and scope to
that proposed herein
TELEPHONE EMAIL ADDRESS
COMPANY NAME CONTACT NAME
NUMBER
F. COST PROPOSAL AND FEE STRUCTURE
The following must be provided in proposal:
* A fee schedule with a full breakdown of costs associated with mortgage style foreclosures. Vendors may submit
cost using Attachment C of this RFP or state, "See attached" and attach their own document. If attaching
separately, the document must be titled, "Attachment C: Cost Proposal and Fee Structure". Cost shall be all
inclusive. Exclude all sales tax from your proposal. If discount is available for prompt payment, identify terms
so it may be considered in analyzing proposal. The prices proposed within the submission must be valid from
the date of the submission through the end of the contract and must include any/all costs expected to be paid by
the County of Cumberland.
* Describe your billing/invoicing practices
* Indicate rates for administrative work performed during the upset bid process
* Provide fee amount charged for accounts that are deemed by County and Vendor to be impractical and/or
impossible to complete
* Provide information on whether this is an additional fee for accounts recalled by the County above and beyond
charges for work already done
The county prefers flat-fee pricing per matter whenever possible, for budgeting and predictability.
5.0 CONTRACT TERMS AND CONDITIONS
5.1 IRAN DIVESTMENT ACT
As provided in N.C.G.S. 147-86.55-69, any person identified as engaging in investment activities in Iran, determined by
appearing on the Final Divestment List created by the North Carolina State Treasurer pursuant to G.S. 147-86.57(6) c,
is ineligible to contract with the County of North Carolina or any political subdivision of the COUNTY.
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