§ 105-360 – Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.
105-360. Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax. (a) Taxes levied under this Subchapter by a taxing unit are due and payable on September 1 of the fiscal year for which the taxes are levied. Taxes are payable at par or face amount if paid before January […]
§ 105-378 – Limitation on use of remedies.
105-378. Limitation on use of remedies. (a) Use of Remedies Barred. – No county or municipality shall maintain an action or procedure to enforce any remedy provided by law for the collection of taxes or the enforcement of any tax liens, whether the taxes or tax liens are evidenced by tax receipts or otherwise, unless […]
§ 105-361 – Statement of amount of taxes due.
105-361. Statement of amount of taxes due. (a) Duty to Furnish a Certificate. – On the request of a person who is listed in subdivision (1) of this subsection and who complies with subdivision (2) of this subsection, the tax collector must give the person a written certificate stating the amount of any taxes and […]
§ 105-362 – Discharge of lien on real property.
105-362. Discharge of lien on real property. (a) General Rule. – The tax lien on real property shall continue until the principal amount of the taxes plus penalties, interest, and costs allowed by law have been fully paid. (b) Release of Separate Parcels from Tax Lien. – (1) When the lien of taxes of any […]
§ 105-363 – Remedies of cotenants and joint owners of real property.
105-363. Remedies of cotenants and joint owners of real property. (a) Payment of Taxes on Share of One Cotenant. – Any one of several tenants in common or joint tenants (other than copartners) of real property may pay that portion of the taxes, interest, and costs that are a lien upon his undivided share of […]
§ 105-364 – Collection of taxes outside the taxing unit.
105-364. Collection of taxes outside the taxing unit. (a) Duty of Governing Body. – It shall be the duty of the governing body of each taxing unit to require reports from the tax collector at such times as it may prescribe (but not less frequently than in connection with the tax collector’s annual settlement) concerning […]
§ 105-365 – Preference accorded taxes in liquidation of debtors' estates.
105-365. Preference accorded taxes in liquidation of debtors’ estates. In all cases in which a taxpayer’s assets are in the hands of a receiver or assignee for the benefit of creditors or are otherwise being liquidated or managed for the benefit of creditors, the taxes owed by the debtor (together with interest, penalties, and costs) […]
§ 105-365.1 – When and against whom collection remedies may be used.
105-365.1. When and against whom collection remedies may be used. (a) Date of Delinquency. – A tax collector may collect a tax using the remedies provided in G.S. 105-366 through G.S. 105-375 on or after the date the tax is delinquent. A tax is delinquent on the following date: (1) For a tax that is […]
§ 105-366 – Remedies against personal property.
105-366. Remedies against personal property. (a) Authority to Proceed against Personal Property; Relation between Remedies against Personal Property and Remedies against Real Property. – All tax collectors shall have authority to proceed against personal property to enforce the collection of taxes as provided in this section and in G.S. 105-367 and 105-368. Any tax collector […]
§ 105-367 – Procedure for levy.
105-367. Procedure for levy. (a) The levy upon the sale of tangible personal property for tax collection purposes (including levy and sale fees) shall be governed by the laws regulating levy and sale under execution except as otherwise provided in this section. (b) The tax collector or any duly appointed deputy tax collector shall make […]