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18 <br /> ss' 105-374. Foreclosure of tax lien by action in nature of action to foreclose a <br /> mortgage. <br /> (a) Intent of Section. -Proceedings brought under this section are strictly in rem. <br /> This section provides, as an alternative to G.S. 105-374, a simple and inexpensive <br /> method of enforcing payment of taxes necessarily levied, to the knowledge of all <br /> persons, for the requirements of local governments in this State and recognizes, in <br /> authorizing this proceeding, that all persons owning interests in real property know or <br /> should know that the tax lien on their real property may be foreclosed and the property <br /> sold for failure to pay taxes. <br /> (b) Docketing Certificate of Taxes as Judgment. - In lieu of following the <br /> procedure set forth in G.S. 105-374, the governing body of any taxing unit may direct <br /> the tax collector to file with the clerk of superior court, no earlier than 30 days after the <br /> tax liens were advertised, a certificate showing the following: the name of the taxpayer, <br /> as defined in G.S. 105-273, for each parcel on which the taxing unit has a lien for unpaid <br /> taxes, together with the amount of taxes, penalties, interest, and costs that are a lien on <br /> it; the year or years for which the taxes are due; and a description of the property <br /> sufficient to permit its identification by parol testimony. The fees for docketing and <br /> indexing the certificate assessed pursuant to G.S. 7A-308(a)(11) are payable to the clerk <br /> of superior court at the time the taxes are collected or the property is sold. <br /> (c) Notice to Taxpayer and Others. - <br /> (1) Notice required. - The tax collector filing the certificate provided for <br /> in subsection (b) of this section, shall, at least 30 days prior to <br /> docketing the judgment, send notice of the tax lien foreclosure to the <br /> taxpayer, as defined in G.S. 105-273, at the taxpayer's last known <br /> address and to all lienholders of record required to be served under <br /> G.S. 105-374(c). <br /> (2) Contents of notice. - The notice required by this subsection shall state <br /> that a judgment will be docketed and the proposed date of the <br /> docketing, state that execution will be issued as provided by law, <br /> provide a brief description of the real property affected, and state that <br /> the lien may be satisfied prior to judgment being entered. <br /> (3) Service of notice. - The notice required by this subsection shall be <br /> sent by registered or certified mail, return receipt requested. <br /> (4) Additional efforts may be required. - If within 10 days following the <br /> mailing of a notice, a return receipt has not been received by the tax <br /> collector indicating receipt of the notice, then the tax collector shall do <br /> both of the following: <br /> a. Make reasonable efforts to locate and notify the taxpayer, if not <br /> yet notified, and all unnotified lienholders of record prior to the <br /> docketing of the judgment and the issuance of the execution. <br /> Reasonable efforts may include posting the notice in a <br /> conspicuous place on the property, or, if the property has an <br /> address to which mail may be delivered, mailing the notice by <br /> first-class mail to the attention of the occupant. <br /> https://www.ncleg.gov/EnactedLegislation/Statutes/PDF/BySection/Chapter_105/GS_105-374.pdf <br />