§ 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 […]
§ 105-376 – Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.
105-376. Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit. (a) Taxing Unit as Purchaser. – Any taxing unit (or two or more taxing units jointly) may bid at a foreclosure sale conducted under G.S. 105-374 or G.S. 105-375, and any taxing unit that becomes the […]
§ 105-359 – Prepayments.
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 […]
§ 105-377 – Time for contesting validity of tax foreclosure title.
105-377. Time for contesting validity of tax foreclosure title. Notwithstanding any other provisions of law prescribing the period for commencing an action, no action or proceeding shall be brought to contest the validity of any title to real property acquired by a taxing unit or by a private purchaser in any tax foreclosure action or […]
§ 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 […]