Article

Collection and Foreclosure of Taxes

N.C. Gen. Stat. § 105-349— Appointment, term, qualifications, and bond of tax collectors and deputies
N.C. Gen. Stat. § 105-350— General duties of tax collectors
N.C. Gen. Stat. § 105-351— Authority of successor collector
N.C. Gen. Stat. § 105-352— Delivery of tax receipts to tax collector; prerequisites; procedure upon default
N.C. Gen. Stat. § 105-353— Place for collection of taxes
N.C. Gen. Stat. § 105-354— Collections for districts and other units of local government
N.C. Gen. Stat. § 105-355— Creation of tax lien; date as of which lien attaches
N.C. Gen. Stat. § 105-356— Priority of tax liens
N.C. Gen. Stat. § 105-357— Payment of taxes
N.C. Gen. Stat. § 105-358— Waiver of penalties; partial payments
N.C. Gen. Stat. § 105-359— Prepayments
N.C. Gen. Stat. § 105-360— Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax
N.C. Gen. Stat. § 105-361— Statement of amount of taxes due
N.C. Gen. Stat. § 105-362— Discharge of lien on real property
N.C. Gen. Stat. § 105-363— Remedies of cotenants and joint owners of real property
N.C. Gen. Stat. § 105-364— Collection of taxes outside the taxing unit
N.C. Gen. Stat. § 105-365— Preference accorded taxes in liquidation of debtors' estates
N.C. Gen. Stat. § 105-365.1— When and against whom collection remedies may be used
N.C. Gen. Stat. § 105-366— Remedies against personal property
N.C. Gen. Stat. § 105-367— Procedure for levy
N.C. Gen. Stat. § 105-368— Procedure for attachment and garnishment
N.C. Gen. Stat. § 105-369— Advertisement of tax liens on real property for failure to pay taxes
N.C. Gen. Stat. § 105-373— Settlements
N.C. Gen. Stat. § 105-374— Foreclosure of tax lien by action in nature of action to foreclose a mortgage
N.C. Gen. Stat. § 105-375— In rem method of foreclosure
N.C. Gen. Stat. § 105-376— Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit
N.C. Gen. Stat. § 105-377— Time for contesting validity of tax foreclosure title
N.C. Gen. Stat. § 105-378— Limitation on use of remedies