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3 <br /> 2 <br /> deputy tax collector shall make the levy and conduct the sale; it shall not be necessary for the sheriff to <br /> make the levy or conduct the sale. <br /> ■ Levies Local government authorities have the power to levy on and sell a taxpayer's personal property <br /> to collect delinquent taxes.This is a statutory power that becomes available once a tax bill becomes <br /> delinquent.This is an option that is not often used, and generally would be used for businesses rather <br /> than personal delinquent taxes. <br /> Foreclosure§ 105-375. In rem method of foreclosure. (a) Intent of Section.—Proceedings brought under <br /> this section are strictly in rem.This section provides, as an alternative to G.S. 105-374, a simple and <br /> inexpensive method of enforcing payment of taxes necessarily levied,to the knowledge of all persons,for <br /> the requirements of local governments in this State and recognizes, in authorizing this proceeding,that all <br /> persons owning interests in real property know or should know that the tax lien on their real property may <br /> be foreclosed and the property sold for failure to pay taxes. <br /> ■ Title Searches Completed:thorough investigation of public records to confirm legal ownership and <br /> identify all existing claims, liens, and encumbrances against a property. It's performed before the <br /> property is sold to ensure the foreclosing entity has a clear title and to identify any issues that could <br /> affect the property's value, such as unpaid taxes, existing mortgages, or other judgments. <br /> NC Debt Setoff Collections <br /> Act NCGS 105A-1. Purposes.The purpose of this Chapter is to establish as policy that all claimant <br /> agencies and the Department of Revenue shall cooperate in identifying debtors who owe money to the <br /> State or to a local government through their various agencies and who qualify for refunds from the <br /> Department of Revenue. It is also the intent of this Chapter that procedures be established for setting off <br /> against any refund the sum of any debt owed to the State or to a local government. Furthermore, it is the <br /> legislative intent that this Chapter be liberally construed so as to effectuate these purposes as far as legally <br /> and practically possible. <br /> NCGS 18C-134. Setoff for debt collection against lottery prizes. (a) Purpose.—The Commission must <br /> establish a debt set-off program by which lottery prize payments may be used to satisfy a debt owed or <br /> collected by a claimant agency that is at least fifty dollars ($50.00).The collection remedy under this <br /> section is in addition to and not in substitution for any other remedy available by law. <br /> • NC Debt Setoff Collections Legal process where County uses state tax refund or other state <br /> government payments to collect a delinquent debt owed to the agency. County submits a list of <br /> debtors to the NC Department of Revenue,which then "sets off'the amount of the debt from any <br /> refunds the debtor is due. <br /> Updated October 31,2025 <br />