Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterII. LISTING, APPRAISAL, AND ASSESSMENT OFPROPERTY AND COLLECTION OF TAXES ON PROPERTY |
Article26. 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 Repealed by Session Laws 1983, c. 808, ss. 2-4 |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 |