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15 <br /> § 105-375. In rem method of foreclosure. <br /> b. Have a notice published in a newspaper of general circulation <br /> in the county once a week for two consecutive weeks directed <br /> to, and naming, all unnotified lienholders and the taxpayer that <br /> a judgment will be docketed against the taxpayer. <br /> (5) Costs of notice added to lien. - All costs of mailing and publication, <br /> plus a charge of two hundred fifty dollars ($250.00) to defray <br /> administrative costs, shall be added to the amount of taxes that are a <br /> lien on the real property and shall be paid by the taxpayer to the taxing <br /> unit at the time the taxes are collected or the property is sold. <br /> (d) Effect of Docketing Certificate of Taxes Due. - Immediately upon the <br /> docketing and indexing of a certificate as provided in subsection (b) of this section, the <br /> taxes, penalties, interest, and costs constitute a valid judgment against the real property <br /> described in the judgment, with the priority provided for tax liens in G.S. 105-356. The <br /> judgment, except as expressly provided in this section, has the same force and effect as <br /> a duly rendered judgment of the superior court directing sale of the property for the <br /> satisfaction of the tax lien, and it shall bear interest at an annual rate of eight percent <br /> (8%). <br /> (e) Special Assessments. - Street, sidewalk, and other special assessments may <br /> be included in any judgment for taxes taken under this section, or the special <br /> assessments may be included in a separate judgment docketed under this section. The <br /> tax collector may use the judgment as a method of foreclosing the lien of special <br /> assessments. When used to foreclose the lien of special assessments, the procedure may <br /> be instituted at any time after the assessment or installment falls due and remains <br /> unpaid; the waiting period required by subsection (b) of this section does not apply to <br /> the foreclosure of special assessments. <br /> (f) Motion to Set Aside. - At any time prior to the issuance of execution, any <br /> person having an interest in the real property to be foreclosed may appear before the <br /> clerk of superior court and move to set aside the judgment on the ground that the tax <br /> has been paid or that the tax lien on which the judgment is based is invalid. <br /> (g) Cancellation upon Payment. - Upon payment in full of any judgment <br /> docketed under this section, together with interest and costs accrued to the date of <br /> payment, the tax collector receiving payment shall certify the fact of the payment to the <br /> clerk of superior court and cancel the judgment. <br /> (h) Relationship between G.S. 105-374 and This Section. - If, before the <br /> issuance of execution on the judgment under subsection (i) of this section, the taxing <br /> unit is made a defendant in a foreclosure action brought against the property under <br /> G.S. 105-374, it shall file an answer in that proceeding and thereafter all proceedings <br /> shall be governed by order of the court in accordance with that section. <br /> (i) Issuance of Execution. -At any time after three months and before two years <br /> from the indexing of the judgment as provided in subsection (b) of this section, <br /> execution shall be issued at the request of the tax collector in the same manner as <br /> executions are issued upon other judgments of the superior court, and the real property <br /> 2 <br /> https://www.ncleg.net/enactedIegisIation/statutes/htmI/bysection/chapter_105/gs_105-375.htmI <br />