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
via US Postal Service
Office address of delivery by any other method
(special delivery, overnight, or any other carrier)
PROPOSAL TITLE:
RFP #26-42-TAX Legal Services on Tax Foreclosures
PROPOSAL TITLE:
RFP #26-42-TAX Legal Services on Tax Foreclosures
Cumberland County Tax Administration
Attn: Joseph R. Utley Jr.
PO Box 449
Fayetteville, NC 28302
Cumberland County Tax Administration
Attn: Joseph R. Utley Jr.
117 Dick Street, Room 530
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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This page summarizes the opportunity, including an overview and a preview of the attached documents.