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Search - 10 Results - NC Code 105-375 Pa-,c I of 6 N.C. Gen. Stat. § 105-375 ® GENERAL STATUTES OF NORTH CAROLINA Copyright 2006 by Matthew Bender & Company, Inc. a member of the LexisNexis Group. All rights reserved THIS DOCUMENT IS CURRENT THROUGH ALL 2006 LEGISLATION ANNOTATIONS CURRENT THROUGH DECEMBER 29, 2006 CHAPTER 105. TAXATION SUBCHAPTER 02 . LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY ARTICLE 26. COLLECTION AND FORECLOSURE OF TAXES GO TO CODE ARCHIVE DIRECTORY FOR THIS JURISDICTION N.C. Gen. Stat. § 105-375 (2006) § 105-375. In rem method of foreclosure (a) Intent of Section. It is hereby declared to be the intention of this section that proceedings brought under it shall be strictly in rem. It is further declared to be the intention of this section to provide, as an alternative to G.S. 105-374, a simple and inexpensive method of enforcing payment of taxes necessarily levied, to the knowledge of all persons, for the requirements of local governments in this State; and to recognize, in authorizing this proceeding, that all persons owning interests in real property know or should know that the tax lien on their real property may be foreclosed and the property sold for failure to pay taxes. (b) Docketing Certificate of Taxes as Judgment. In lieu of following the procedure set forth in G.S. 105-374, the governing body of any taxing unit may direct the tax collector to file with the clerk of superior court, no earlier than 30 days after the tax liens were advertised, a certificate showing the following: the name of the taxpayer as defined in G.S. 105-273(17), for each parcel on which the taxing unit has a lien for unpaid taxes, together with the amount of taxes, penalties, interest, and costs that are a lien thereon; the year or years for which the taxes are due; and a description of the property sufficient to permit its identification by parol testimony. The fees for docketing and indexing the certificate shall be payable to the clerk of superior court at the time the taxes are collected or the property is sold. (c) Notice to Taxpayer and Others. (1) Notice required. The tax collector filing the certificate provided for in subsection (b) of this section, shall, at least 30 days prior to docketing the judgment, send notice of the tax lien foreclosure to the taxpayer, as defined in G.S. 105-273(17), at the taxpayer's last known address, and to all lienholders of record who have a lien against the taxpayer (including any liens referred to in the conveyance of the property to the taxpayer). (2) Contents of notice. All notice required by this subsection shall state that a judgment will be docketed and the proposed date of the docketing, that execution will be issued as ® provided by law, a brief description of the real property affected, and that the lien may be satisfied prior to judgment being entered. (3) Service of notice. The notice required by this subsection shall be sent to the taxpayer http://www.Iexis.comlresearch/retrieve? m=c9830ed67ad5e61 cbd8f80ac6e54eb8e& brow-_ 4/27/2007