reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-345.4 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 24 - Review and Enforcement of Orders.|§ 105-345.4 - Appeal to Supreme Court.

 105-345.4. Appeal to Supreme Court.In all appeals heard in the Court of Appeals, any party may file a motion for review in the Supreme Court of the decision of the Court of Appeals under G.S. 7A-31, and in cases entitled to be appealed as a matter of right under G.S. 7A-30(3) any party may appeal to the Supreme Court from the decision of the Court of Appeals under the same rules and regulations as are prescribed by law for appeals, and such court may advance the cause on its docket. (1979, c. 584, s. 3.)
NC Gen Stat § 105-345.5 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 24 - Review and Enforcement of Orders.|§ 105-345.5 - Judgment on appeal enforced by mandamus.

 105-345.5. Judgment on appeal enforced by mandamus.In all cases in which, upon appeal, an order or decision of the Property Tax Commission is affirmed, in whole or in part, the appellate court may include in its decree a mandamus to the appropriate party to put said order in force, or so much thereof as shall be affirmed, or the appellate court may make such other order as it deems appropriate. (1979, c. 584, s. 3.)
NC Gen Stat § 105-346 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 24 - Review and Enforcement of Orders.|§ 105-346 - Peremptory mandamus to enforce order when no appeal.

 105-346. Peremptory mandamus to enforce order when no appeal.(a) If no appeal is taken from an order or decision of the Property Tax Commission within the time prescribed by law and the person to which the order or decision is directed fails to put the same in operation, as therein required, the Commission may apply to the judge regularly assigned to the superior court district which includes Wake County, or to the resident judge of said district at chambers upon 10 days' notice, for a peremptory mandamus upon said person for the putting in force of said order or decision; and if said judge shall find that the order of said Commission was valid and within the scope of its powers, he shall issue such peremptory mandamus.(b) An appeal shall lie to the Court of Appeals in behalf of the Commission, or the defendant, from the refusal or the granting of such peremptory mandamus. The remedy prescribed in this section for enforcement of orders of the Commission is in addition to other remedies prescribed by law.  (1979, c. 584, s. 3.)
NC Gen Stat § 105-347 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 25 - Levy of Taxes and Presumption of Notice.|§ 105-347 - Levy of property taxes.

 105-347. Levy of property taxes.Each year - not later than the date prescribed by applicable law or, in the absence of specific statutory provisions, not later than the first day of August - the tax levying authorities of counties and municipalities shall levy on property rates of taxes, not exceeding any constitutional or statutory limits, necessary to meet the general and other legally authorized expenses of the taxing units. (1939, c. 310, s. 1400; 1971, c. 806, s. 1.)
NC Gen Stat § 105-348 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 25 - Levy of Taxes and Presumption of Notice.|§ 105-348 - All interested persons charged with notice of taxes.

 105-348. All interested persons charged with notice of taxes.All persons who have or who may acquire any interest in any real or personal property that may be or may become subject to a lien for taxes are hereby charged with notice that such property is or should be listed for taxation, that taxes are or may become a lien thereon, and that if taxes are not paid the proceedings allowed by law may be taken against such property. This notice shall be conclusively presumed, whether or not such persons have actual notice. (1939, c. 310, s. 1705; 1971, c. 806, s. 1.)
NC Gen Stat § 105-350 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-350 - General duties of tax collectors.

 105-350. General duties of tax collectors.It shall be the duty of each tax collector:(1) To employ all lawful means to collect all property, dog, license, privilege, and franchise taxes with which he is charged by the governing body.(2) To give such bond as may be required of him by the governing body under the provisions of G.S. 105-349.(3) To perform such duties in connection with the preparation of the tax records and tax receipts as the governing body may direct under the provisions of G.S. 105-319 and 105-320.(4) To keep adequate records of all collections he makes.(5) To account for all moneys coming into his hands in such form and detail as may be required by the chief accounting officer of the taxing unit.(6) To make settlement at the times required by G.S. 105-373 and at any other time the governing body may require him to do so.(7) To submit to the governing body at each of its regular meetings a report of the amount he has collected on each year's taxes with which he is charged, the amount remaining uncollected, and the steps he is taking to encourage or enforce payment of uncollected taxes.(8) To send bills or notices of taxes due to taxpayers if instructed to do so by the governing body.(9) To visit delinquent taxpayers to encourage payment of taxes if instructed to do so by the governing body. (1939, c. 310, s. 1703; 1971, c. 806, s. 1.)
NC Gen Stat § 105-351 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-351 - Authority of successor collector.

 105-351. Authority of successor collector.The successor in office of any tax collector may continue and complete any legally authorized process or proceeding begun by his predecessor for the collection of taxes. (1939, c. 310, s. 1703; 1971, c. 806, s. 1.)
NC Gen Stat § 105-353 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-353 - Place for collection of taxes.

 105-353. Place for collection of taxes.Taxes shall be payable at the office of the tax collector or at a financial institution with which the taxing unit has contracted for receipt of payment of taxes. For the convenience of taxpayers, the governing body may require the tax collector to be present to collect taxes in person or by deputy at other designated places within the taxing unit at times prescribed by the governing body. If the governing body exercises this authority, the tax collector shall give timely notice of the places and times at which he will be present for collection; this notice shall be published in a newspaper having general circulation in the taxing unit and posted at three or more public places within the taxing unit. (1939, c. 310, s. 1712; 1971, c. 806, s. 1; 1989, c. 578, s. 2.)
NC Gen Stat § 105-354 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-354 - Collections for districts and other units of local government.

 105-354. Collections for districts and other units of local government.Whenever a taxing unit collects taxes for some district or other unit of local government, those taxes, for collection and foreclosure purposes, shall be treated as taxes of the taxing unit making the collection. (1971, c. 806, s. 1.)
NC Gen Stat § 105-355 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-355 - Creation of tax lien; date as of which lien attaches.

 105-355. Creation of tax lien; date as of which lien attaches.(a) Lien on Real Property. - Regardless of the time at which liability for a tax for a given fiscal year may arise or the exact amount thereof be determined, the lien for taxes levied on a parcel of real property shall attach to the parcel taxed on the date as of which property is to be listed under G.S. 105-285, and the lien for taxes levied on personal property shall attach to all real property of the taxpayer in the taxing unit on the same date. All penalties, interest, and costs allowed by law shall be added to the amount of the lien and shall be regarded as attaching at the same time as the lien for the principal amount of the taxes. For purposes of this subsection (a):(1) Taxes levied on real property listed in the name of a life tenant under G.S. 105-302 (c)(8) shall be a lien on the fee as well as the life estate.(2) Taxes levied on improvements on or separate rights in real property owned by one other than the owner of the land, whether or not listed separately from the land under G.S. 105-302 (c)(11), shall be a lien on both the improvements or rights and on the land.(b) Lien on Personal Property. - Taxes levied on real and personal property (including penalties, interest, and costs allowed by law) shall be a lien on personal property from and after levy or attachment and garnishment of the personal property levied upon or attached. (1939, c. 310, s. 1704; 1971, c. 806, s. 1; 1973, c. 564, s. 4.)
NC Gen Stat § 105-356 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-356 - Priority of tax liens.

 105-356. Priority of tax liens.(a) On Real Property. - The lien of taxes imposed on real and personal property shall attach to real property at the time prescribed in G.S. 105-355(a). The priority of that lien shall be determined in accordance with the following rules:(1) Subject to the provisions of the Revenue Act prescribing the priority of the lien for State taxes, the lien of taxes imposed under the provisions of this Subchapter shall be superior to all other liens, assessments, charges, rights, and claims of any and every kind in and to the real property to which the lien for taxes attaches regardless of the claimant and regardless of whether acquired prior or subsequent to the attachment of the lien for taxes. For purposes of this subdivision, the term "lien for State taxes" includes a lien for contributions under G.S. 96-10.(2) The liens of taxes of all taxing units shall be of equal dignity.(3) The priority of the lien for taxes shall not be affected by transfer of title to the real property after the lien has attached, nor shall it be affected by the death, receivership, or bankruptcy of the owner of the real property to which the lien attaches.(b) On Personal Property. - The lien of taxes on real and personal property shall attach to personal property at the time prescribed in G.S. 105-355(b). The priority of that lien shall be determined in accordance with the following rules:(1) The tax lien, when it attaches to personal property, shall, insofar as it represents taxes imposed upon the property to which the lien attaches, be superior to all other liens and rights whether such other liens and rights are prior or subsequent to the tax lien in point of time.(2) The tax lien, when it attaches to personal property, shall, insofar as it represents taxes imposed upon property other than that to which the lien attaches, be inferior to prior valid liens and perfected security interests and superior to all subsequent liens and security interests.(3) As between the tax liens of different taxing units, the tax lien first attaching shall be superior.  (1939, c. 310, s. 1704; 1971, c. 806, s. 1; 2020-3, s. 1.4(b).)
NC Gen Stat § 105-358 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-358 - Waiver of penalties; partial payments.

 105-358. Waiver of penalties; partial payments.(a) Waiver. - A tax collector may, upon making a record of the reasons therefor, reduce or waive the penalty imposed on giving a worthless check under G.S. 105-357(b)(2).(b) Partial Payments. - Unless otherwise directed by the governing body, the tax collector shall accept partial payments on taxes and issue partial payment receipts therefor.When a payment is made on the tax for any year or on any installment, it shall first be applied to accrued penalties, interest, and costs and then to the principal amount of the tax or installment. In its discretion, the governing body may prescribe by uniform regulation the minimum amount or percentage of tax liability that may be accepted as a partial payment. (1939, c. 310, ss. 1708, 1709; 1971, c. 806, s. 1; 2002-156, s. 1.2; 2003-416, s. 10.)
NC Gen Stat § 105-359 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-359 - Prepayments.

 105-359. Prepayments.(a) To Whom Made. - Payments of taxes made before the tax receipts have been delivered to the tax collector, herein referred to as prepayments, shall be made to the regular tax collector unless the governing body shall have designated some other person to receive them. The regular tax collector or person named to receive prepayments shall give bond satisfactory to the governing body.(b) When Accepted. - No taxing unit shall be required to accept any tender of prepayment until the annual budget estimate has been filed as required by law.(c) Estimation of Liability; Overpayment and Underpayment. - If the tax rate has not been finally fixed or if the assessed valuation of the taxpayer's property has not been finally determined at the time a prepayment is tendered, the tax collector shall compute the amount of the tax liability on the basis of the best information available to him. If it is later ascertained that there has been an overpayment, the excess (without interest) shall be refunded by the taxing unit. If it is later ascertained that there was an underpayment, the unpaid balance of the tax shall be due, and the balance due shall be allowed the discount or charged the interest in effect with respect to taxes for the same year at the time the balance is paid.(d) Receipts. - A receipt issued for a prepayment made on the basis of an estimate of the tax rate or assessed valuation shall so state, and such a receipt shall not release property from the tax lien created by G.S. 105-355(a). An official and final receipt shall be made available to the taxpayer as soon as possible after determination that the tax has been fully paid.(e) Duties of Chief Accounting Officer. - It shall be the duty of the chief accounting officer of the taxing unit to:(1) Secure and retain in his office, available to taxpayers upon request, the official receipts for taxes paid in full by prepayment.(2) Credit on the tax receipts to be delivered to the tax collector all taxes that have been paid in full or in part by prepayment.(3) Prepare and deliver refunds for overpayments made by way of prepayment.(4) Reduce the charge to be made against the tax collector by deducting from the total amount of taxes levied so much of the amount received as prepayments as is not required to be refunded under the provisions of subsection (c), above.Any chief accounting officer who fails to perform the duties imposed upon him by this subsection (e) shall be guilty of a Class 1 misdemeanor. (1939, c. 310, ss. 1706, 1707; 1969, c. 921, s. 2; 1971, c. 806, s. 1; 1993, c. 539, s. 723; 1994, Ex. Sess., c. 24, s. 14(c).)
NC Gen Stat § 105-363 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-363 - Remedies of cotenants and joint owners of real property.

 105-363. Remedies of cotenants and joint owners of real property.(a) Payment of Taxes on Share of One Cotenant. - Any one of several tenants in common or joint tenants (other than copartners) of real property may pay that portion of the taxes, interest, and costs that are a lien upon his undivided share of the property and thereby release the tax lien from his share. Thereafter, in any partition sale of the property the share of the joint owner who has paid his portion of the taxes shall be set apart free from the tax lien, and his share of the proceeds of any sale shall not be diminished by disbursements to pay any taxes, interest, or costs. In the event the tax lien is foreclosed and the property is sold for failure to pay taxes, the share of any joint owner who has paid his portion of the taxes shall be excepted from the advertisement and sale.(b) Payment of Entire Amount of Taxes by One Cotenant. - Any one of several tenants in common or joint tenants (other than copartners) of real property may pay the entire amount of the taxes, interest, and costs constituting a lien on the property, and any amount so paid that is in excess of his share of the taxes, interest, and costs and that was not paid through agreement with or on behalf of the other joint owners shall constitute a lien in his favor upon the shares of the other joint owners. Such a lien may be enforced in a proceeding for actual partition, a proceeding for partition and sale, or by any other appropriate judicial proceeding. (1901, c. 558, ss. 13, 14, 47; Rev., s. 2860; C.S., s. 7983; 1971, c. 806, s. 1.)
NC Gen Stat § 105-365 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-365 - Preference accorded taxes in liquidation of debtors' estates.

 105-365. Preference accorded taxes in liquidation of debtors' estates.In all cases in which a taxpayer's assets are in the hands of a receiver or assignee for the benefit of creditors or are otherwise being liquidated or managed for the benefit of creditors, the taxes owed by the debtor (together with interest, penalties, and costs) shall be a preferred claim, second only to administration expenses and specific liens. The provisions of this section shall not be construed to modify or reduce the priority given by G.S. 105-356 to tax liens on real and personal property or to alter or preclude the exercise of any remedies against personal property provided for in G.S. 105-366. (1939, c. 310, s. 1704; 1971, c. 806, s. 1.)
NC Gen Stat § 105-365.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-365.1 - When and against whom collection remedies may be used.

 105-365.1. When and against whom collection remedies may be used.(a) Date of Delinquency. - A tax collector may collect a tax using the remedies provided in G.S. 105-366 through G.S. 105-375 on or after the date the tax is delinquent. A tax is delinquent on the following date:(1) For a tax that is not a deferred tax, the date the tax accrues interest.(2) For a deferred tax, other than a tax described in subdivision (3) of this subsection, the date a disqualifying event occurs.(3) For a deferred tax under G.S. 105-277.1B that lost its eligibility for deferral due to the death of the owner, the first day of the ninth month following the date of death.(b) Enforced Collection. - For purposes of using the collection remedies provided in G.S. 105-366 through G.S. 105-375 to collect delinquent taxes, the taxing unit shall proceed against property of the following taxpayer:(1) To collect delinquent taxes assessed on real property, the owner of record of property on which tax is due as of the date of delinquency and any subsequent owner of record of the property.(2) To collect delinquent taxes assessed on personal property, the owner of record as of January 1 of the calendar year in which the fiscal year of taxation begins.(3) To collect delinquent taxes assessed on a registered motor vehicle, the owner of record as of the date on which the current vehicle registration is renewed or the date on which a new registration is applied for.  (2008-35, s. 2.8.)
NC Gen Stat § 105-367 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-367 - Procedure for levy.

 105-367. Procedure for levy.(a) The levy upon the sale of tangible personal property for tax collection purposes (including levy and sale fees) shall be governed by the laws regulating levy and sale under execution except as otherwise provided in this section.(b) The tax collector or any duly appointed deputy tax collector shall make the levy and conduct the sale; it shall not be necessary for the sheriff to make the levy or conduct the sale. However, upon the authorization of the governing body of the taxing unit, the tax collector may direct an execution against personal property for taxes to the sheriff in the case of county or municipal taxes or to a municipal policeman in the case of municipal taxes. In either case the officer to whom the execution is directed shall proceed to levy on and sell the personal property subject to levy in the manner and with the powers and authority normally exercised by sheriffs in levying upon and selling personal property under execution.(c) In addition to the notice of sale required by the laws governing sale of property levied upon under execution, the tax collector may advertise the sale in any reasonable manner and for any reasonable period of time he deems necessary to produce an adequate bid for the property. The taxing unit shall advance the cost of all advertising.(d) Levy and sale fees, plus actual advertising costs, shall be added to and collected in the same manner as taxes. The advertising costs, when collected, shall be used to reimburse the taxing unit for advertising costs it has advanced. Levy and sale fees, when collected, shall be treated in the same manner as other fees received by the collecting official. (1939, c. 310, s. 1713; 1951, c. 1141, s. 1; 1955, cc. 1263, 1264; 1957, c. 1414, ss. 2-4; 1969, c. 305; c. 1029, s. 1; 1971, c. 806, s. 1.)
NC Gen Stat § 105-377 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-377 - Time for contesting validity of tax foreclosure title.

 105-377. Time for contesting validity of tax foreclosure title.Notwithstanding any other provisions of law prescribing the period for commencing an action, no action or proceeding shall be brought to contest the validity of any title to real property acquired by a taxing unit or by a private purchaser in any tax foreclosure action or proceeding authorized by this Subchapter or by other laws of this State in force at the time the title was acquired, nor shall any motion to reopen or set aside the judgment in any such tax foreclosure action or proceeding be entertained after one year from the date on which the deed is recorded. (1939, c. 310, s. 1721; 1971, c. 806, s. 1; 1977, c. 886, s. 2.)
NC Gen Stat § 105-378 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 26 - Collection and Foreclosure of Taxes.|§ 105-378 - Limitation on use of remedies.

 105-378. Limitation on use of remedies.(a) Use of Remedies Barred. - No county or municipality shall maintain an action or procedure to enforce any remedy provided by law for the collection of taxes or the enforcement of any tax liens, whether the taxes or tax liens are evidenced by tax receipts or otherwise, unless the action or procedure is instituted within 10 years from the date the taxes became due.(b) Not Applicable to Special Assessments. - Subsection (a) of this section does not apply to the lien of special assessments.(c) Repealed by Session Laws 1998-98, s. 26, effective August 14, 1998.(d) Enforcement and Collection Delayed Pending Appeal. - When the board of county commissioners or municipal governing body delivers a tax receipt to a tax collector for any assessment that has been or is subsequently appealed to the county board of equalization and review or the Property Tax Commission, the tax collector shall not seek collection of taxes or enforcement of a tax lien resulting from the assessment until the appeal has been finally adjudicated. The tax collector, however, may send an initial bill or notice to the taxpayer.  (1933, c. 181, s. 7; c. 399; 1945, c. 832; 1947, c. 1065, s. 1; 1949, cc. 60, 269, 735; 1951, cc. 71, 306, 572; 1953, cc. 381, 427, 538, 645, 656, 752, 775, 1008; 1955, c. 1087; 1957, cc. 53, 678, 1123; 1959, cc. 373, 608; 1961, cc. 542, 695, 885; 1965, cc. 129, 294; 1967, c. 242; c. 321, s. 1; c. 422, s. 1; 1969, c. 96; 1971, c. 806, s. 1; 1998-98, s. 26; 2006-30, s. 6; 2011-3, s. 3(b); 2021-91, s. 3(d).)