105-349. Appointment, term, qualifications, and bond of tax collectors and deputies. (a) Appointment and Term. – The governing body of each county and municipality shall appoint a tax collector on or before July 1, 1971, to serve for a term to be determined by the appointing body and until his successor has been appointed and […]
105-350. General duties of tax collectors. It shall be the duty of each tax collector: (1) To employ all lawful means to collect all property, dog, license, privilege, and franchise taxes with which he is charged by the governing body. (2) To give such bond as may be required of him by the governing body […]
105-351. Authority of successor collector. The successor in office of any tax collector may continue and complete any legally authorized process or proceeding begun by his predecessor for the collection of taxes. (1939, c. 310, s. 1703; 1971, c. 806, s. 1.)
105-352. Delivery of tax receipts to tax collector; prerequisites; procedure upon default. (a) Time of Delivery. – As provided in G.S. 105-321, upon order of the governing body, the tax receipts shall be delivered to the tax collector on or before the first day of September. (b) Settlement, Bond, and Prepayments. – Before the tax […]
105-353. Place for collection of taxes. Taxes shall be payable at the office of the tax collector or at a financial institution with which the taxing unit has contracted for receipt of payment of taxes. For the convenience of taxpayers, the governing body may require the tax collector to be present to collect taxes in […]
105-354. Collections for districts and other units of local government. Whenever a taxing unit collects taxes for some district or other unit of local government, those taxes, for collection and foreclosure purposes, shall be treated as taxes of the taxing unit making the collection. (1971, c. 806, s. 1.)
105-355. Creation of tax lien; date as of which lien attaches. (a) Lien on Real Property. – Regardless of the time at which liability for a tax for a given fiscal year may arise or the exact amount thereof be determined, the lien for taxes levied on a parcel of real property shall attach to […]
105-356. Priority of tax liens. (a) On Real Property. – The lien of taxes imposed on real and personal property shall attach to real property at the time prescribed in G.S. 105-355(a). The priority of that lien shall be determined in accordance with the following rules: (1) Subject to the provisions of the Revenue Act […]
105-357. Payment of taxes. (a) Medium of Payment. – Taxes shall be payable in existing national currency. Deeds to real property, notes of the taxpayer or others, bonds or notes of the taxing unit, and payments in kind shall not be accepted in payment of taxes. A taxing unit may not permit the payment of […]
105-358. Waiver of penalties; partial payments. (a) Waiver. – A tax collector may, upon making a record of the reasons therefor, reduce or waive the penalty imposed on giving a worthless check under G.S. 105-357(b)(2). (b) Partial Payments. – Unless otherwise directed by the governing body, the tax collector shall accept partial payments on taxes […]
105-359. Prepayments. (a) To Whom Made. – Payments of taxes made before the tax receipts have been delivered to the tax collector, herein referred to as prepayments, shall be made to the regular tax collector unless the governing body shall have designated some other person to receive them. The regular tax collector or person named […]
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 […]
105-361. 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. (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. (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. (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. 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. (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. (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. (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 […]
