AG19910107 - Laserfiche WebLink

Home Browse Search

§ 105-366. R~medies against personal property. (a) Authority to Proceed against Personal Property; Relation be- tween Remedies against Personal Property and Remedies against Real Property. -- All tax collectors ,_hall have authority' to proceed against personal property to enforce the collection of taxes as pro- ,'fded in this section and in G.S. 105-367 and.105-368. A,ny tax collector may, in his discretion, proceed first al/ernst personal prop- arty before employing the remedies for enforcing the lien for taxes against real pro~erty, and he shall proceed first against personal property: . - (1) l~'nen directed to do so by the govermng body of the taxing unit; or (2) When requested to do so by the taxpayer orby a mortgagee or other per~n holding a lien upon the real property sub- ject to the lien for taxes if the person making the request ~rnishes the tax collector whh a ~ritten statement seribing the personal property to be proceeded against ancl giving its location. No foreclosure of a tax lien on real property may be attacked as inx'alid on the ground that pa}~nent of the tax should have been procured from personal property. , . (b) Remedies attar Taxes .ire Delinquent. -- At any rime taxes ar/delinquent and before the fili~g of.a .t~x,forer]o..s?e~x~ plaint under (LS. 105-374 or the docketing osa.luagment !or uxx under G.S. 105-375~ and subject to the provisions of O.S. 105-356_ governing the priont~ of liens, the ~ ?]]~t.,or may_ Ie~_~_. uPtP~.~s.a, nd ~11 or attach the following property ~or lanure to pay ~x ' (1) Any personal p,ro.p,e .r~. owned by the. t~xl~a)'er, existence or data of ~-ealion of mortgages or other liens thereon. ativa (which shall mean any parent, granoparem, cn (2) A!~y per.riel pro ,p,e, rty transferred by.the tax, payer .to ~r~.dchild, brother, sister, aunt, nnc]e, niece, or nephew, or their spouses, of the taxpayer or his sponse). (a) personal property in the hands of~a r.e.eei?r na~'er (It ._hall not be necessary ~or the ~ax co.e~or ~l~ly'f;r an order of the court directin~ pa)~nent or au.tho- .~z~{g the le~'y or attachment, but he may procee~ as though the property ~,:ere not in the hands of the receiver, and the tax col]astor a filing of a claim in a r.e. ceiver.ship · proceedin~ shall ~ot preclude him from proeeedm~ to levy under O.~. 105:$67 or to attach nnder G.$. 10g-$6~.) (4) per.hal propert~ ore decee-~d taxpayer if the Ie~? or at- tochment is made before final settlement of the estate. (5) The stock of goods or fixtures of a wholesale or r.e~.il, m:~- chant (as defined in Schedule E ofthe Revenue act~ m t hands of a purchaser or transferee thereof, or any other personal property of the purchaser or transferee of. such £ ' 694