§ 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 […]
§ 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) […]
§ 105-350 – General duties of tax collectors.
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.
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.)