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4 <br /> 2 <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 /> 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 /> Updated October 31,2025 <br />