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16 <br /> § 105-375. In rem method of foreclosure. <br /> shall be sold by the sheriff in the same manner as other real property is sold under <br /> execution with the following exceptions: <br /> (1) No debtor's exemption shall be allowed. <br /> (2) At least 30 days prior to the day fixed for the sale, the sheriff shall <br /> send notice by registered or certified mail, return receipt requested, to <br /> the taxpayer at the taxpayer's last known address, in lieu of personal <br /> service, and to all lienholders of record. If within 10 days following <br /> the mailing of a notice, a return receipt has not been received by the <br /> sheriff indicating receipt of the notice, then the sheriff shall make <br /> additional efforts to locate and notify the taxpayer, if not yet notified, <br /> and all unnotified lienholders of record of the sale under execution in <br /> accordance with subdivision (4) of subsection (c) of this section. <br /> (3) The sheriff shall add to the amount of the judgment as costs of the <br /> sale any postage expenses incurred by the tax collector and the sheriff <br /> in foreclosing under this section. <br /> (4) In any advertisement or posted notice of sale under execution, the <br /> sheriff may (and at the request of the governing body shall) combine <br /> the advertisements or notices for properties to be sold under executions <br /> against the properties of different taxpayers in favor of the same taxing <br /> 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 <br /> connection with each property. <br /> The purchaser at the execution sale acquires title to the property in fee simple free <br /> and clear of all claims, rights, interests, and liens except the liens of other taxes or <br /> special assessments not paid from the purchase price and not included in the judgment. <br /> (il) Fee. - The fee assessed in G.S. 7A-308(a)(1a) is payable to the clerk of <br /> superior court out of the sale proceeds at the time the property is sold. <br /> 0) Attorney's Fee. - The governing body of the taxing unit may make whatever <br /> arrangement it deems satisfactory for compensating an attorney rendering assistance or <br /> advice in foreclosure proceedings brought under this section,but the attorney's fee shall <br /> not be added to the judgment as part of the costs of the action. <br /> (k) Consolidation of Liens. - By agreement between the governing bodies, two <br /> or more taxing units may consolidate their tax liens for the purpose of docketing a <br /> judgment, or may have one execution issued for separate judgments, against the same <br /> property. In like manner, one execution may issue for separate judgments in favor of <br /> one or more taxing units against the same property for different years' taxes. <br /> (l) Purchase and Resale by Taxing Unit. -The rights of a taxing unit to purchase <br /> real 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 <br /> section are declared invalid or unconstitutional by the Supreme Court of North Carolina, <br /> a United States district court of three judges, the United States Circuit Court of Appeals, <br /> or the United States Supreme Court, all taxing units that have proceeded under this <br /> 3 <br /> https://www.ncleg.net/enactedIegisIation/statutes/htmI/bysection/chapter_105/gs_105-375.htmI <br />