Collection and Foreclosure of Taxes.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Collection and Foreclosure of Taxes.

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Section
105-349

Appointment, term, qualifications, and bond of tax collectors and deputies.

Section
105-350

General duties of tax collectors.

Section
105-351

Authority of successor collector.

Section
105-352

Delivery of tax receipts to tax collector; prerequisites; procedure upon default.

Section
105-353

Place for collection of taxes.

Section
105-354

Collections for districts and other units of local government.

Section
105-355

Creation of tax lien; date as of which lien attaches.

Section
105-356

Priority of tax liens.

Section
105-357

Payment of taxes.

Section
105-358

Waiver of penalties; partial payments.

Section
105-359

Prepayments.

Section
105-360

Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.

Section
105-361

Statement of amount of taxes due.

Section
105-362

Discharge of lien on real property.

Section
105-363

Remedies of cotenants and joint owners of real property.

Section
105-364

Collection of taxes outside the taxing unit.

Section
105-365

Preference accorded taxes in liquidation of debtors' estates.

Section
105-365.1

When and against whom collection remedies may be used.

Section
105-366

Remedies against personal property.

Section
105-367

Procedure for levy.

Section
105-368

Procedure for attachment and garnishment.

Section
105-369

Advertisement of tax liens on real property for failure to pay taxes.

Sections
105-370 through 105-372 - to 105-372

Repealed by Session Laws 1983, c. 808, ss. 2-4.

Section
105-373

Settlements.

Section
105-374

Foreclosure of tax lien by action in nature of action to foreclose a mortgage.

Section
105-375

In rem method of foreclosure.

Section
105-376

Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.

Section
105-377

Time for contesting validity of tax foreclosure title.

Section
105-378

Limitation on use of remedies.