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Search - 10 Results - NC Code 105-375 Page 5 of 6 S.E.2d 160 (1979). ® While strict compliance with the notice provisions of this section is essential to a valid sale, the purchaser at a sale under the statute is entitled to rely on the presumption that official duties in connection with the sale were regularly and properly performed until a party challenging the validity of the sale has produced ample evidence to the contrary. Henderson County v. Osteen, 297 N.C. 113, 254 S.E.2d 160 (1979). FORECLOSURE SALE PERMISSIBLE AFTER DEATH OF JUDGMENT DEBTOR. --Foreclosure of a tax lien by judgment and execution, pursuant to this section, is an exception to the general rule that land may not be sold under an execution issued after the death of the judgment debtor. Henderson County v. Osteen, 292 N.C. 692, 235 S.E.2d 166 (1977). MAILING OF NOTICE TO LAST KNOWN ADDRESS REQUIRED. --When a county which has purchased a tax lien at a valid sale thereof and which, after notice to the listing taxpayer, has docketed a judgment and issued execution in accordance with the procedures prescribed in this section, the county may not, after the death of the taxpayer, without mailing notice to his last known address by registered or certified mail, as specified in the statute, sell his land, at a sale otherwise held in conformity to the statute, and convey a valid title to the purchaser for the reason that the provision of G.S. 105-394 declaring the failure so to mail the prescribed notice to the listing taxpayer a mere irregularity, not affecting the validity of the deed, is unconstitutional. Henderson County v. Osteen, 292 N.C. 692, 235 S.E.2d 166 (1977). THE COUNTY TAX DEPARTMENT PROVIDED A FOREIGN TAXPAYER WITH SUFFICIENT NOTICE of a tax foreclosure sale by mailing notice to the taxpayer's last known address in England and by publishing notice of the sale in the local newspaper, even though it could have gotten the taxpayer's new address by calling the country club where the lot was located, since such a call would place an "intolerable burden" on the local taxing unit. Hardy v. Moore County, 133 N.C. App. 321, 515 S.E.2d 84 (1999), aff'd, 351 N.C. 185, 522 S.E.2d 582 (1999). TENANCY BY ENTIRETIES. --Where, tax foreclosure proceedings under this section are instituted in regard to land held by husband and wife by the entireties, but the proceedings are solely against the husband without notice to the wife, the tax sale on the certificate- judgment is wholly ineffectual, since the wife is not bound thereby and the husband has no divisible interest in the property which is subject to execution. Edwards v. Arnold, 250 N.C. 500, 109 S.E.2d 205 (1959) (decided under former similar provisions). BURDEN OF PROOF IS ON PARTY ATTACKING VALIDITY OF TAX FORECLOSURE SALE. Henderson County v. Osteen, 297 N.C. 113, 254 S.E.2d 160 (1979). JUDGMENT FORECLOSING TAX LIEN EXTINGUISHED ALL RIGHTS. --The effect of a judgment foreclosing a tax lien on real property was to extinguish all rights, title and interests in the property subject to foreclosure, including a claim based on adverse possession. The interest in the disputed property acquired by the purchaser at the tax foreclosure sale was fee simple and the purchaser's title defeated the claims of ownership based on adverse possession. Overstreet v. City of Raleigh, 75 N.C. App. 351, 330 S.E.2d 643 (1985). FAILURE TO SERVE OWNER. --Where the evidence clearly showed that there was no personal service upon defendant-owner and that plaintiff town knew that defendant no longer resided at recorded address, trial court unerringly ruled that the judgment entered in the action was void. Town of Cary v. Stallings, 97 N.C. App. 484, 389 S.E.2d 143 (1990). O APPLIED in Howell v. Treece, 70 N.C. App. 322, 319 S.E.2d 301 (1984); Murray v. Cumberland County, 98 N.C. App. 143, 389 S.E.2d 616 (1990). CITED in Harden v. Marshall, 69 N.C. App. 489, 317 S.E.2d 116 (1984). it r 1...,.... A/7"7/7 M'7