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<br />Senate Bill 802 Session Law 2024-44 Page 7
<br />(2) At least 30 days prior to the day fixed for the sale, the sheriff shall send notice
<br />by registered or certified mail, return receipt requested, to the taxpayer at the
<br />taxpayer's last known address, in lieu of personal service, and to all lienholders
<br />of record. If within 10 days following the mailing of a notice, a return receipt
<br />has not been received by the sheriff indicating receipt of the notice, then the
<br />sheriff shall make additional efforts to locate and notify the taxpayer, if not
<br />yet notified, and all unnotified lienholders of record of the sale under
<br />execution in 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 sale any
<br />postage expenses incurred by the tax collector and the sheriff in foreclosing
<br />under this section.
<br />(4) In any advertisement or posted notice of sale under execution, the sheriff may
<br />(and at the request of the governing body shall) combine the advertisements
<br />or notices for properties to be sold under executions against the properties of
<br />different taxpayers in favor of the same taxing unit or group of units; however,
<br />the property included in each judgment shall be separately described and the
<br />name of the taxpayer specified in connection with each property.
<br />The purchaser at the execution sale acquires title to the property in fee simple free and clear
<br />of all claims, rights, interests, and liens except the liens of other taxes or special assessments not
<br />paid from the purchase price and not included in the judgment judgment, liens arising from
<br />C-PACE assessments authorized under Article 10B of Chapter 160A of the General Statutes, and
<br />conservation agreements, as defined in G.S. 121-35(1)."
<br />SECTION 3. G.S. 105-374(k) reads as rewritten:
<br />"(k) Judgment of Sale. – Any judgment in favor of the plaintiff or any defendant taxing
<br />unit in an action brought under this section shall order the sale of the real property or as much as
<br />may be necessary for the satisfaction of all of the following:
<br />(1) Taxes adjudged to be liens in favor of the plaintiff, other than taxes the amount
<br />of which has not been definitely determined, together with penalties, interest,
<br />and costs.
<br />(2) Taxes adjudged to be liens in favor of other taxing units, other than taxes the
<br />amount of which has not yet been definitely determined, if those taxes have
<br />been alleged in answers filed by the other taxing units, together with penalties,
<br />interest, and costs.
<br />The judgment shall appoint a commissioner to conduct the sale and shall order that the property
<br />be sold in fee simple, free and clear of all interests, rights, claims, and liens whatever, except that
<br />the sale shall be subject to (i) taxes the amount of which cannot be definitely determined at the
<br />time of the judgment, (ii) taxes and special assessments of taxing units which are not parties to
<br />the action, (iii) (iii) C-PACE assessments authorized under Article 10B of Chapter 160A of the
<br />General Statutes, (iv) in the discretion of the court, taxes alleged in other tax foreclosure actions
<br />or proceedings pending against the same real property, and (iv) (v) conservation agreements, as
<br />defined in G.S. 121-35(1).
<br />In all cases in which no answer is filed within the time allowed by law, and in cases in which
<br />answers filed do not seek to prevent sale of the property, the clerk of the superior court may enter
<br />the judgment, subject to appeal as provided in G.S. 1-301.1."
<br />SECTION 3.1. G.S. 105-376(b) reads as rewritten:
<br />"(b) Payment of Purchase Price by Taxing Units; Status of Property Purchased by Taxing
<br />Units. – Any taxing unit that becomes the purchaser at a tax foreclosure sale may, in the discretion
<br />of its governing body, pay only that part of the purchase price that would not be distributed to it
<br />and other taxing units on account of taxes, penalties, interest, and such costs as accrued prior to
<br />the initiation of the foreclosure action under G.S. 105-374 or docketing of a judgment under
<br />G.S. 105-375. Thereafter, in such a case, the purchasing taxing unit shall hold the property for
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