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Search - 10 Results -NC Code 105-375 Page 3 of 6
<br />judgments of the superior court, and the real property shall be sold by the sheriff in the same
<br />manner as other real property is sold under execution with the following exceptions:
<br />(1) No debtor's exemption shall be allowed.
<br />(2) In lieu of personal service of notice on the taxpayer, the sheriff shall send notice by
<br />registered or certified mail, return receipt requested, to the taxpayer at the taxpayer's last
<br />known address at least 30 days prior to the day fixed for the sale. If within 10 days following
<br />the mailing of the notice, a return receipt has not been received by the sheriff indicating
<br />receipt of the notice, then the sheriff shall make additional efforts to locate and notify the
<br />taxpayer and all lienholders of record of the sale under execution in accordance with
<br />subdivision (4) of subsection (c) of this section.
<br />(3) The sheriff shall add to the amount of the judgment as costs of the sale any postage
<br />expenses incurred by the tax collector and the sheriff in foreclosing under this section.
<br />(4) In any advertisement or posted notice of sale under execution, the sheriff may (and at
<br />the request of the governing body shall) combine the advertisements or notices for
<br />properties to be sold under executions against the properties of different taxpayers in favor
<br />of the same taxing unit or group of units; however, the property included in each judgment
<br />shall be separately described and the name of the taxpayer specified in connection with each.
<br />The purchaser at the execution sale shall acquire title to the property in fee simple free and
<br />clear of all claims, rights, interests, and liens except the liens of other taxes or special
<br />assessments not paid from the purchase price and not included in the judgment.
<br />(j) Attorney's Fee. The governing body of the taxing unit may make whatever arrangement
<br />it deems satisfactory for compensating an attorney rendering assistance or advice in
<br />foreclosure proceedings brought under this section, but the attorney's fee shall not be added
<br />to the judgment as part of the costs of the action.
<br />(k) Consolidation of Liens. By agreement between the governing bodies, two or more
<br />taxing units may consolidate their tax liens for the purpose of docketing a judgment, or may
<br />have one execution issued for separate judgments, against the same property. In like
<br />manner, one execution may issue for separate judgments in favor of one or more taxing
<br />units against the same property for different years' taxes.
<br />( I ) Purchase and Resale by Taxing Unit. The rights of a taxing unit to purchase real
<br />property at a foreclosure sale and resell it are governed by G.S. 105-376.
<br />(m) Procedure if Section Declared Unconstitutional. If any provisions of this section are
<br />declared invalid or unconstitutional by the Supreme Court of North Carolina, a United States
<br />district court of three judges, the United States Circuit Court of Appeals, or the United States
<br />Supreme Court, all taxing units that have proceeded under this section shall have five years
<br />from the date of the filing of the opinion (or, in the case of appeal, from the date of the filing
<br />of the opinion on appeal) in which to institute foreclosure actions under G.S. 105-374 for all
<br />taxes included in judgments taken under this section and for subsequent taxes due or which,
<br />but for purchase of the property by the taxing unit, would have become due; and such
<br />judicial decision shall not have the effect of invalidating the tax lien or disturbing its priority.
<br />HISTORY: 1939, c. 310, s. 1720; 1945, c. 646; 1957, cc. 91, 1262; 1971, c. 806, s. 1;
<br />1973, c. 108, s. 52; c. 681, ss. 1, 2; 1983, c. 808, s. 9; c. 855, ss. 1, 2; 1987, c. 450; 1989,
<br />O c. 37, s. 7; c. 682; 1999-439, ss. 2, 3; 2001-139, s. 9; 2006-106, ss. 4-6.
<br />NOTES:
<br />EDITOR'S NOTE. --Session Laws 1983, c. 808, which amended this section, provided in s. 12
<br />http://www.lexis.comlrescarch/retrieve?_m=c983Ocd67ad5e6l cbd8f80ac6e54cb8e&_brow... 4/27/2007
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