North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-354
Collections for districts and other units of local government
Official textncleg.gov
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.)
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In this article (28 sections)
- 105-349 · Appointment, term, qualifications, and bond of tax collectors…
- 105-350 · General duties of tax collectors
- 105-351 · Authority of successor collector
- 105-352 · Delivery of tax receipts to tax collector; prerequisites;…
- 105-353 · Place for collection of taxes
- 105-354 · Collections for districts and other units of local government
- 105-355 · Creation of tax lien; date as of which lien attaches
- 105-356 · Priority of tax liens
- 105-357 · Payment of taxes
- 105-358 · Waiver of penalties; partial payments
- 105-359 · Prepayments
- 105-360 · Due date; interest for nonpayment of taxes; discounts for…
- 105-361 · Statement of amount of taxes due
- 105-362 · Discharge of lien on real property
- 105-363 · Remedies of cotenants and joint owners of real property
- 105-364 · Collection of taxes outside the taxing unit
- 105-365 · Preference accorded taxes in liquidation of debtors' estates
- 105-365.1 · When and against whom collection remedies may be used
- 105-366 · Remedies against personal property
- 105-367 · Procedure for levy
- 105-368 · Procedure for attachment and garnishment
- 105-369 · Advertisement of tax liens on real property for failure to…
- 105-370-thru-372 · Repealed by Session Laws 1983, c. 808, ss. 2-4
- 105-373 · Settlements
- 105-374 · Foreclosure of tax lien by action in nature of action to…
- 105-375 · In rem method of foreclosure
- 105-376 · Taxing unit as purchaser at foreclosure sale; payment of…
- 105-378 · Limitation on use of remedies