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<br /> § 1.0 -373 • - 1111:111iIiiillit,111111111111111,111.ili'lli:t,-,•14.E,':*:.,;..::::;.::......;.-1.:.-:...,,L . ..:,...:'.....
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<br /> § 105-310 COLLECTION AND FORECLOSIT.RE OF TAXES
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<br /> .L--'".. §§ 1.05-370 to 1.05-372: Repealed by Session Laws 1983, c. 808, ss. 2-4, • \\,,i \11\11111:-.:1;:l'ii:::.3:::"....;..,-.
<br /> .. . • . . effective July 18, 1983. ... ... ..,...:.:,......... ; . ,,ii.,1t1'11,1i!-T.J.i., .:•,...
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<br /> . . lti'1',.3:7....:-• :.
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<br /> I Q901 -..808 PurUha.ieri or iOr;ii assignnient of a tax lien sale
<br /> ' Editor'SNote.-7:-:Sessiahloaws---.c• ' . , te before Ally-1;1983, pursuant to IV 1 1..1
<br /> 1:'1'i 1111.1 5.:....?.-',-,
<br /> ..,:- .
<br /> I. .. s.12,provides that tile act shall not affect the • cerrauca
<br /> validity of any.tax lien..i..,....held before Juix 1.,.. statutes amended or rePealed by this act may
<br /> au
<br /> initiate a foreclosu.re action under G.S.105-374
<br /> 808 s 13 proiides: .• no earlier than six.months after the datb of the 4141:
<br /> L ."Anything in this act to the contrary'notwl....-' ....original. lien sale. .",..,:f.......-;;'...4..--.• . . . ,I ,'1, k .-.Ef:..-;: ... .:
<br /> a: .'.. . :
<br /> :A. standing,any person,Brrh., rPo
<br /> or co ration vi n2............,. -..; ..1. ,. ,,,„ .,:.... ..,..1.,..: 11'10 ....:1-1.:f... -.... ...
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<br /> •Iil • § 105-373._Setil.imerkts. . .. . „. . ,.... ,., :: ..,., ,..,.. • •-'11'.1,11.
<br /> $1,11
<br /> ; •-.--,.1,---, ‘ • . Iii..1'=,'i,t''...4'."' -•
<br /> .0. - . (a) Annual Settlement of Tax Col ec r. --- •• .:-. .,.. . . _ _ • 1 'IL 0.••-i'•'''...-,: .
<br /> a- . ' -(1) Preliminary Fteport. *After July 1 and before he is charged wite.
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<br /> -V.-. . • •• • -:- -,,. taxes for the current fiscal year,the tax collector shall make a sworn
<br /> 'ffi . . report to the governing body of the taxing-unit showing: '''-it--?...:....1,1.-...,:. . .
<br /> '1, • . . . a. A list of the persons owning real property whose taxes for the i Ai;1'1'6:"--•:.F,---7,-:: ..
<br /> .:Ii: • ' preceding fiscal year remain unpaid an.d.the principal amount ,,,'..t,i,,...-.-.1.,. .-5-,,•::..: . , -
<br /> 1 .•Of •. •...•1 7 i.
<br /> owed by each person; and -....„.. . h
<br /> , I qv;II.''';r-"-=..'■:,;':'-',Z. ' '.
<br /> :he • b. A list of the persons not ovvning real property w. ose personal
<br /> .le "• property taxes.for the preceding fiscal year remain unpaid and
<br /> t
<br /> To! the principal amount owed by each person. (To this list the tax If!JP11'.1:'1;11,,.7-4.!•1:"?.,;'., • :
<br /> t • • .•-collector shall append his statement under oath that he has made
<br /> , • diligent efforts to collect:the taxes due from the persons listed out
<br /> /.n„. 11'`:=',..!-':',--1.:.:1`'eV.-1;4-"'"Itzt ' •::.
<br /> • - of their personal property arid by other means available to him. ti,•-•.•'::-..1% •sic..,..---,, - .;
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<br /> li,''`.....1!..ii•• ---....-.1-.:1';,.=•,• "'':
<br /> ,
<br /> for collection,.and he shall report such ether information con-
<br /> for these taxpayers as may be of interest his b_ye
<br /> ....; publish 1.;,,,z-•:•.: •-•.......... , .•
<br /> ' • ' ' • '• the governin' g•body,'including a report of hi . . of make t"4.....;',... • .`,...1:•,. . . . ..-
<br /> Ilection outside the taxing unit under the..provisions GhT
<br /> .co -..,'.;,,,"..:..:111 •.;,..:-.1'.- -•.'-
<br /> .-......1.at - 105-364)The governing body of the taxing unit may t s
<br /> It''i' • 31::'ffi- '..-g':.!1'-.
<br /> in any newspaper in the taxing unit The cost of publishing 1,..1,,„', ,,,,,.;'.,..:-.;:•:1 ....-:;,-...,r.
<br /> -: -" r•-• thie list shall be paid by the taxing unit,'
<br /> • ':,•,:;.1,..5;fi`-...,--'••::. . '-
<br /> ,•-in . • (2) Insolvents. — 'Upon receiving the report required by subdivision ..,:„F,131,
<br /> d) . ••'- (a)(1), above the governing body of the taxing "t shall enter upon 4.:-•ef.:. .-
<br /> . its minutes the names of persons owing taxes(but who listed no real. 1..iti• ,*-',..,..%:••!;.....-.7 • -t.•
<br /> •• - . - ..... fids to be insolvent, and it shall by resolution
<br /> property) whom it . ',' re'l 1 teif..v,•:;, .• :'•.'.:
<br /> ..,. • .'' • • . • . 'designate the list entered in its minutes as the list to be i 7. ...!..:' ..."-
<br /> 4,.. .`.-.x..-4:•fi'..i,4
<br /> ..credited to the tax collector,in his settlement.. ., . . .
<br /> -5,:v. . .-..,-,....-- (3) Settlement for Current Taxes.—After July 1 and before he is charged 1'0; '''F'''''''
<br /> ..12d* -',..!..F..' * .-- with taxes for the cuiTent fiscal year,the taX collector shall make full . 11 '• 0.,1C-=::'`., . '..'
<br /> . '-i : tir'''':•••••• • ,
<br /> ,.• • '' -. _ ttleraerit with the governing body of the taxing unit for all taxes in I . -
<br /> ,
<br /> .-- hi hands for•collection.for the-preceding fiscal:year. In the settle- • 4 •I' .,' ?:'--s','-;•• ..
<br /> 0 1 -"'":.-z
<br /> -• - -.-.7•.. ment tb.e tax collector shall be charged with:•,,• • . , , —
<br /> t. :fa'''.-
<br /> .•. --- a. 'Ilie total amount of ell taxes in his ban- cis for collection for the
<br /> year,Sid- . ,T,'':. •-•• .'.-. veir including amounts originally charged to him and all . 1 t.•I'lf./.?..y- .:
<br /> .r-tY. .:i:. ' . - ' • -amounts subsequently charged on accourit of discoveries; t.
<br /> . ,.
<br /> ..42s .•,..-.- : -. 1). All penalties, interest, and costs collected by him in connec 10n. ..11i:':-‘-9:-'••••:::,:-.2:. ..'•
<br /> -g:er- - :`,f- : - - .- • - with taxes for the current year, ::......, .
<br /> ,. . . . • • ..4.1.' :-.:r."-...::::'
<br /> •.°i.'2d ..,..• . •.',.- -c. .AJI. other sums collected by Iiiin. • . ,. .. . ,. . . • -.. ---If: :c,.,..,...-..i .
<br /> • --- .....,, 4.!...,:-1 --,......,-•- '
<br /> The tax Collector shall.be credited with: -.......-- • . • • - f!!..t,c'i i.;'4....::::-!,
<br /> ': i',3,- • ••.: ' . - • • .••• --- a. All slims representing taxes for the year deposited by him to . •
<br /> -• ',•,,..,;.:•. ;:-7-..",...:1. , -
<br /> •.••L•• • - the credit.of the taxing unit or receipted for by a proper ‘..',11:'.:-. R--'--,,•:,'. .• ,•-• •
<br /> -... -. ,,. :- • . official of the iinit;- -. • • .. - - _ .-,...,- -..--,..-•;.;:t.tr .. ..,.,'
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<br /> •-• -::_, . -.... t,;!...'•_ .2-.:,;-::-.-:•••• •
<br /> ...•. ., ._ : b. Releases duly allowed by the governing body;
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