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2016 North Carolina General Statutes
Chapter 105 - Taxation.
Article 26 - Collection and Foreclosure of Taxes.
- § 105-349 - Appointment, term, qualifications, and bond of tax collectors and deputies.
- § 105-350 - General duties of tax collectors.
- § 105-351 - Authority of successor collector.
- § 105-352 - Delivery of tax receipts to tax collector; prerequisites; procedure upon default.
- § 105-353 - Place for collection of taxes.
- § 105-354 - Collections for districts and other units of local government.
- § 105-355 - Creation of tax lien; date as of which lien attaches.
- § 105-356 - Priority of tax liens.
- § 105-357 - Payment of taxes.
- § 105-358 - Waiver of penalties; partial payments.
- § 105-359 - Prepayments.
- § 105-360 - Due date; interest for nonpayment of taxes; discounts for prepayment; interest on overpayment of tax.
- § 105-361 - Statement of amount of taxes due.
- § 105-362 - Discharge of lien on real property.
- § 105-363 - Remedies of cotenants and joint owners of real property.
- § 105-364 - Collection of taxes outside the taxing unit.
- § 105-365 - Preference accorded taxes in liquidation of debtors' estates.
- § 105-365.1 - When and against whom collection remedies may be used.
- § 105-366 - Remedies against personal property.
- § 105-367 - Procedure for levy.
- § 105-368 - Procedure for attachment and garnishment.
- § 105-369 - Advertisement of tax liens on real property for failure to pay taxes.
- §§ 105-370 through 105-372 - Repealed by Session Laws 1983, c. 808, ss. 2-4.
- § 105-373 - Settlements.
- § 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgage.
- § 105-375 - In rem method of foreclosure.
- § 105-376 - Taxing unit as purchaser at foreclosure sale; payment of purchase price; resale of property acquired by taxing unit.
- § 105-377 - Time for contesting validity of tax foreclosure title.
- § 105-378 - Limitation on use of remedies.
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