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<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 judgttjudgment, liens arising from
<br /> rom
<br /> C-PACE assessments authorized under Article l OB 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) C-PACE assessments authorized under Article l OB 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(�v}Cv,Zconservation 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
<br /> Senate Bill 802 Session Law 2024-44 Page 7
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