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§105-367 CH. ~05. TA)LtTION §105-368 ta~pa)'er. Town of Apex v. Templeton, 223 N.C. 64S, 27 S~.2d 617 (1943). OPL~IONS OF A~ORN~Y GENER.~ ~en me~h~t ~n~fe~ g~s p~chmr ~mes ~r~na]ly ~out pa)~g Pers0n~ prope~y ~e Opinion ofAtto~ey C~ne~l ~ ~. f 105-~67. Proced~e for le~. (~ ~e ]e~ u~n the sale og ~ble ~r~nal prope~y for ~llection pu~oses {including ]e~ and sale fees) shall be govemea by the laws re~ating lex~ ~dsele under ex.ution except as othe~se pro~d~ in thi~ section. ~) The t~ collator or any duly np~in~ deputy t~ ~liec~r sh~l m~e the le~ and condu~t the sale; it shall not be for the sheriff to make the le~ or conduct the sale. However~ u~n ~e autho~zation of the gove~ng b~y of the ~ng unit, the coU~r may ~r~t ~ ex~ution ag~nst per~nal prop~y for ~es ~ the sheriff in the c~e of county or m~icip~ ~es or ~ a municipal policem~ in the c~ o[mu~cipal t~. In e~ther the officer to whom the execution is ~r~ted shall pr~e~ on ~d sell the ~r~nal prope~y subject to le~ in the ma~er ~d ~ ~e and authority nom~ly exercised by she~ffs in ~wers le~Sng upon and sell~g ~n~ pro~y under ex~ution. (c) In ad~tion ~ the nohce of sale r~uired by the laws govern- ing ~e of srope~y le~ed upon under execution, the ~ ~ll~tor may adveg~se the s~e in any re~nable ma~er and for any rea- ~hable pe~ of Ume he d~ nec~ ~ pr~uce ~ ad~ua~ bid for the pro~y. ~e ~ng ~it shall advance the cost of all adve~ising. . (~ ~ ~d ~le ~ees, pl~ actual adveflising cos~, ~all ~e add~ ~ and collected in ~e s~e m~ner ~ ~es. The adve~s- for adve~ising ~s~ it h~ advanced. ~ and sale fees, when collect, shall be ~ezt~ in the same manner ~ other fees received by the collating official. (1939, c. 310, s. 1713; 1951, c. 1141, s. 1; 1955, cc. 1263, 12~; 1957, c. 1414, ss. 2-4; 1969, c. 305; c. 1029, s. 1; 1971, c. 806, s. 1.) ~ 105-368. Procedure garish- for attac~ent and . mont. (a) Subject to the ~ro~slo~ of G.S. 105-356 governing ~e prior- ity of ~e lien a~mr~, may wages the o~er ~mpen~tion, ren~, ba~k de~si~, the ~eeds 9m~y ~e]~ in t~e EKb~t Fund, i~ ~e c~r~ms~nc~ and ~ the ~ ~e cue of 9ro~y due ~e ~ayer or ~ ~me due ~ ~im ~in ~e ~ent calend~r ye~, ~e ~n o~ng the 697