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9 <br /> r <br /> Definitions For Measures of Enforced Collection Explanations <br /> Wave,Rent_Bank,htousln±w_*tnn1",Escheats GlrrnlshmeriL/Attn_ehment/Geeilficailens: <br /> & Terminology <br /> NCGS105.368. Procedure for attachment and garnishment.(a)Subject tothe provisions of G.S. 105.356 <br /> governing the priority of the hen acquired,the tax collector may attach wages and other compensation. <br /> rents.bank deposits.the proceeds of property subject to levy,or any other intangible personal property, <br /> including property held in the Escheat Fund,in the circumstances and to the extent prescribed in G.S. <br /> 105.366(b).(C),and W. <br /> • Wage gamishments Local governments can attach wages for unpaid property taxes by issuing <br /> an Attachment and Garnishment notice.The notice directs the employer to withhold a portion of the A document providing <br /> taxpayer's gross wages.not to exceed 10%per pay period.topaythe debt.Taxpayers are notified atthe definitions for the measures <br /> same time as the employer and can make payment in full at any time to stop the garnishment process. <br /> • Bank attachments Locatgovemmentscan attach bank accounts tocottectdelinquenttaxes.This <br /> of enforced collections will <br /> authority,allows them to freeze and seize funds in a taxpayer's bank account to satisfy the owed be included with the three <br /> amount.Taxpayers are notified at the same time as the bank, collections reports moving <br /> • CertHkations A process in which a County reaches out to another county to request that a debt be <br /> collected on behalf of the certifying county.Used when financial agencies required in person delivery Of forward. <br /> bank attachments and no branch was located in the certifying county's vicinity.Generally unused in <br /> recent years due to changes in fmanciat agencies requirements. <br /> • Rent attachments A rent attachment is directed toward the payments a tenant owes to a landlord who <br /> is delinquent on their taxes.The tax authority notifies the tenant(the'garnishee').directing them to <br /> send their rent payments to the tax collector instead of the landlord until the past due balance is paid in <br /> full.Property owners are notified at the same time as the renter and can make payment in full at any <br /> time to stop the process.Detailed records of payments are kept for the purpose of updating the <br /> property owner of rents received for their tenants. <br /> • Housing funds attachment is issued to the County Housing department to intercept Housing Choice /� r^ 1� �T�,r <br /> Voucher(HCV)Program(formerly Section 8 Housing)funds paid to landlords whose taxes are unpaid. ORANGE V E COU 1 V 1 1 <br /> a NORTH CAR(7LINA <br />