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[~.105-3~6. Remedies against personal prnpe:-ty. ~ a) Author tv co Proceed ~amst peen,[mi P:?perty.: Relation 5etween Remedies agai~t Personal a~[~er.t>.ant~ ~emeflms ~gamst Real Property. ~ All t~x cnlleetors shall have ~umor ~ to. pro?ca :}gamst n?so~al property to enforce the collection of taxes i~ ~yo~ed i~ th~s secuon ~pd m G.~. 105-3~7 and !05-388 Any tax collector may. -" ms;gt~ereuon, proceed nrst agtlln3[ personal propt, rtv before emi lov og t~e remeoms for enforcing the lien for taxes against real'propm'tv and he shall proceed first against personal property: (1) When directed to do so by the governing hod}' of the taxing unit: or {2) When requested to do so'by the taxpayer or uy a nortg gee Or other ,°ers°n ho d nga lien upon the real -~r°uertv-.. sub'eet to th~ ien tot' t xes ff ~e pemon making the request furmshes t~e tax collector with a ...... wilton s~menPdescfibing the pe~onal prepertv to be >forced- against and gMng im location. ' No sale of a tax lien or foreclosure of a tax e o rea t ropertv mav be attacked as invalid on the ground that payment of the tax ~hould ii'rye been procured from personal property. {b} Remedies after Taxes Ar~ Due. -- At any time after taxes are due and efgre.the filing of a mx foreclosure complalnt un~er G.S. 105-374 or the oe~et~ng of a3udgment for [qxes under GS 105-875, and subject to the provisions of G.S. 105-85~ gOverning tbe priority of liens, the mx collector may levy upon and sell or at,eh the following property for failnre to pay rexes: (1) Any pe~onal property owned by the taxpayer, regard ess of the time at which it was aequiredand regardless of the existence or date of creation of mortgages or other lien~ thereon. (2) Any pemonal property transferred by the taxpayer to a relative ~w cb shallmean any parent grandparent child gra ~deh Id brother sister aunt, uncle, nieee or nephew, or their spouses, of the taxpayer or his spouse). (8) Pemonal property in the hands of a receiver for the taxpayer. {It shall not be necessary for the ~x collector to app v for an ordeFof the conrt directing payment or authorizing the levv o} attachment, but he may proceed as though the property were not'in the hands of the reeeiveb. and the a~x collector's filing of a claim in a receivership proceeding shall not preetude him from proceeding to low under G.S. 105-:llif or to attach under G.S. 10~a~8.) (4) Pe~onal property of a deceased ~xpaver ir the levv or attteh nent s made before final settlement of the eitate. (5) The stock of goods or fixtures of a wholesale or retail mere t ~t ( defined in Schedule E of the Revenue Act) in the hands of a purchaser or transferee thereof, or any other personal property of the pnrehaser or transferee of such property if the [qxes on the'goofs or f xt 'es remain unpak130 days after tb~ date of the sale or tr;~nsfer, bnt in such a ease the levy or at~ehment most he made within six months of the sale or transfer. (6) Pemonal property of the taxpayer that bas Seen re mssessed I v onc having a security interest there~n so long as the m'opertv remains ]n thc hands of the pc}son who has repossessed t o"the [e~son to wh m has been transferred other thaa hv bona fkte sale !or value. {7) Personal property due the mxpayefor to become due to him within calendar year. (81 Pemonal ~roperty of a partner in satisfaction of taxes on ;artncrshi prooertv, but oulv after the tax collector: a. ties sold the taxing unit's llen for taxes against the t,artnc, rsbip rt.ai property, if any; and b. Exhaustdd the ~artnersbiu's personal n'om, rtv tlu',,u.=h the ns,. levy and attach ~ e t a garnishn e~ r. :~.,d ' collect the tax due 0n the partnershi]i's, m'-imrtv. (9) Personal property trnns 'erred bx: the tax ~a~:ei' hv a ~(' tv ,t' ~ f ~rm s '=r other t nm those'ment oned n t~is su >sec:i,~:: d~ ;md ,;~l~ .- ' :~:an ~,v fide sale for value if the ievv ,~ · tt ~chm~nr i~ ma,i{, w[til::; 3i>: of the transfer. tcl Remedies Before Tsxes Are Due. -- !f betwt, cn the da:e as ,,f ' " propertyistobe~isted tnt the first dayofSelte :!t, rvlt52Fis.aiyi, r ' "-::' ~ 780