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Tax Collector's Report-Measures of Enforced Collections <br /> Fiscal Year 2025-2026 <br /> Effective Date of Report:August 31,2025 <br /> July August September October November December January February March April May June YTD <br /> Wage garnishments 97 9 106 <br /> Bank attachments 140 2 142 <br /> Certifications - - - <br /> Rent attachments - - - <br /> Housing/Escheats/Monies 28 11 1 1 1 1 1 1 1 1 28 <br /> Levies <br /> Foreclosure Title Searches Completed - - - <br /> NC Debt Setoff collections $808.92 $ - $808.92 <br /> .Ell-Its <br /> Ga neshment/Attachment105-3685 Procedure for attachment and <br /> garnishment.(a)Subject to the provisions of G.S.105-356 governing the <br /> priority of the lien acquired,the tax collector may attach wages and other <br /> corm,ensatn rents,bank deposits,the proceeds of property subject to <br /> levy,or any other intangible personal property,including property held In <br /> the Escheat Fund,m the circumstances and m the extent prescribed in <br /> G.S.105-366(b),(c),and(d). <br /> Lew:§105-367.Procedure for levy.(a)The levy upon the sale oftangible <br /> personal property for tax collection purposes(including levy and sale fees) <br /> shall be governed by the laws regulating levy and sale under execution <br /> except as otherwise provided in this section.(b)The tax collector or any <br /> duly appointed deputy tax collector shall make the levy and conduct the <br /> sale;it shall not be necessary for the sheriff to make the levy or conduct <br /> the sale. <br /> Foreclosure:§105-375.In rem method of foreclosure.(a)Intent of <br /> Section.—Proceedings brought under this section are strictly in rem.This <br /> section provides,as an alternative to G.S.105-374,a simple and <br /> inexpensive method of enforcing payment of taxes necessarily levied,to <br /> the knowledge of all persons,for the requirements of local governments <br /> in this State and recognizes,In authorizing this proceeding,that all <br /> persons owning Interests in real property know or should know that the <br /> tax lien on their real property may be foreclosed and the property sold for <br /> f.iInc to nav taxa, <br /> Setoff Debt Collection Act§105A-1.Purposes.The purpose of this <br /> Chapter is to establish as policy that all claimant agencies and the <br /> Department of Revenue shall cooperate in identifying debtors who we <br /> money to the State or to a local government through their various <br /> agencies and who qualify for refunds from the Department of Revenue.It <br /> s also the intent of this Chapter that procedures be established for <br /> setting off against any refund the sum of any debt owed to the State or to <br /> a local government.Forthermore,it is the legislative intent that this <br /> Chapter be liberally construed so as to effectuate these purposes as far as <br /> legally and practically possible. <br /> §18C-134.Setoff for debt collection against lottery prizes.(.)Purpose.The Commission must establish a debt set-off program by which lottery <br /> prize payments may be used to satisfy a debt owed or collected by a <br /> claimant agency that Is at least fifty dollars($50.00).The collection <br /> medy under this section ism addition to and not in substitution for any <br /> This report shows the Tax Collector's efforts to encourage and enforce payment of taxes for the fiscal year 2025-2026.It gives a breakdown of enforced collection actions by category,and it provides a year-to-date total. <br /> The Tax Collector will update these figures once each month,after each month's reconciliation process.THIS REPORT 15 PROVIDED IN ACCORDANCE WITH NCGS 105-350(7) <br />