§ 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 […]
§ 105-368 – Procedure for attachment and garnishment.
105-368. Procedure for attachment and garnishment. (a) Subject to the provisions of G.S. 105-356 governing the priority of the lien acquired, the tax collector may attach wages and other compensation, rents, bank deposits, the proceeds of property subject to levy, or any other intangible personal property, including property held in the Escheat Fund, in the […]
§ 105-369 – Advertisement of tax liens on real property for failure to pay taxes.
105-369. Advertisement of tax liens on real property for failure to pay taxes. (a) Report of Unpaid Taxes That Are Liens on Real Property. – In February of each year, the tax collector must report to the governing body the total amount of unpaid taxes for the current fiscal year that are liens on real […]
§ 105-373 – Settlements.
105-373. Settlements. (a) Annual Settlement of Tax Collector. – (1) Preliminary Report. – After July 1 and before a tax collector is charged with taxes for the current fiscal year, the tax collector shall make a sworn report to the governing body of the taxing unit showing all of the following: a. A list of […]
§ 105-374 – Foreclosure of tax lien by action in nature of action to foreclose a mortgage.
105-374. Foreclosure of tax lien by action in nature of action to foreclose a mortgage. (a) General Nature of Action. – The foreclosure action authorized by this section is in the nature of an action to foreclose a mortgage and shall be instituted in the appropriate division of the General Court of Justice in the […]
§ 105-375 – In rem method of foreclosure.
105-375. In rem method of foreclosure. (a) Intent of Section. – Proceedings brought under this section are strictly in rem. This section provides, as an alternative to G.S. 105-374, a simple and inexpensive method of enforcing payment of taxes necessarily levied, to the knowledge of all persons, for the requirements of local governments in this […]