|
Search - 10 Results - NC Code 105-375
<br />Paae 4 of 6
<br />that the act would not affect the validity of any tax lien sale held before July 1, 1983, and in
<br />® s. 13 provided: "Anything in this act to the contrary notwithstanding, any person, firm, or
<br />corporation who purchased or took assignment of a tax lien sale certificate before July 1,
<br />1983, pursuant to statutes amended or repealed by this act may initiate a foreclosure action
<br />under G.S. 105-374 no earlier than six months after the date of the original lien sale."
<br />EFFECT OF AMENDMENTS. --Session Laws 2006-106, ss. 4 - 6, effective for taxes imposed
<br />for taxable years beginning on or after July 1, 2006, substituted "as defined in G.S. 105-273
<br />(17), for each parcel on which the taxing unit has a lien for unpaid taxes" for "listing real
<br />property on which the taxes are a lien" in subsection (b), and rewrote subsection (c) and
<br />subdivision (i)(2).
<br />LEGAL PERIODICALS. --For survey of 1977 law on taxation, see 56 N.C.L. Rev. 1128 (1978).
<br />CASE NOTES
<br />THIS SECTION WAS ENACTED AS AN ALTERNATIVE TO § 105-374, WHICH AUTHORIZES TAX
<br />FORECLOSURES by actions in nature of action to foreclose mortgage. Jenkins v. Richmond
<br />County, 99 N.C. App. 717, 394 S.E.2d 258 (1990), discretionary review denied, 328 N.C.
<br />572, 403 S.E.2d 512 (1991).
<br />NOTICES INDISPENSABLE TO VALID SALE. --The giving of the notices of the docketing of the
<br />judgment and of the sale under execution, required by this section, is indispensable to a valid
<br />sale under that statute and the provision of G.S. 105-394, to the contrary, is in conflict with
<br />N.C. Const., Art. I, § 19. Henderson County v. Osteen, 292 N.C. 692, 235 S.E.2d 166 (1977).
<br />The giving of the notice of sale under execution, by mailing a copy of the notice to the
<br />® listing taxpayer at his last known address at least one week prior to the day fixed for the
<br />sale, as required by subdivision (i)(2) of this section, is constitutionally indispensable to a
<br />valid sale. Annas v. Davis, 40 N.C. App. 51, 252 S.E.2d 28 (1979).
<br />NOTICE AND OPPORTUNITY TO OBJECT. --It is axiomatic that prior to action affecting
<br />property, State must provide notice reasonably calculated, under all circumstances, to
<br />apprise interested parties of pendency of action and afford them opportunity to present
<br />objections. Jenkins v. Richmond County, 99 N.C. App. 717, 394 S.E.2d 258 (1990),
<br />discretionary review denied, 328 N.C. 572, 403 S.E.2d 512 (1991).
<br />EXECUTION SALE INVALID DUE TO COUNTY'S FAILURE TO PROVIDE ATTEMPT TO PROVIDE
<br />NOTICE TO PROPERTY OWNERS. --Defendant county made no effort to determine location of
<br />or to send tax notice to three out of four current owners of real property in question, all of
<br />whom were listed on deed. This failure of the county to attempt to send mailed notices to
<br />each individual taxpayer rendered subsequent execution sale invalid. Jenkins v. Richmond
<br />County, 99 N.C. App. 717, 394 S.E.2d 258 (1990), discretionary review denied, 328 N.C.
<br />572, 403 S.E.2d 512 (1991).
<br />DUE PROCESS SATISFIED. --When notice of the execution sale is sent by registered or
<br />certified mail to the listing taxpayer at his last known address, as is required by this section,
<br />such notice, in conjunction with the posting and publication also required by the statute,
<br />would be sufficient to satisfy the fundamental concept of due process of law and therefore, to
<br />comply with N.C. Const., Art. I, § 19, and the due process clause of U.S. Const., Amend. XIV.
<br />Henderson County v. Osteen, 292 N.C. 692, 235 S.E.2d 166 (1977).
<br />PRESUMPTION OF REGULARITY OF OFFICIAL ACTS APPLIES TO MAILING OF NOTICE. --Under
<br />this section the taxpayer has constructive notice of the tax lien. Before the tax sale can take
<br />place, however, the sheriff is required to mail notice of the sale to the taxpayer at his last
<br />known address. The presumption of regularity of official acts should be applicable to the
<br />mailing of this notice by the sheriff's office. Henderson County v. Osteen, 297 N.C. 113, 254
<br />http://www.lexis.coin/researcli/retrieve? m=c9830ed67ad5e6lcbd8f80ac6e54cb8e& brow... 4/27/2007
<br />
|