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§ i05-365 1951 SUPPLEMENT § 105:355 § 105-368. Procedure fl)r attachment and garnishment. ia) Subject to the provisions ofG.S. 105-356 governing the priority ofthe lien acquired the tax collector may attach wa~es and other compensation, rents, bank deposits, the proceeds of broperty sub'oct to le';'y, or any other intangible pe~onal proper'fy in the circumstances and to the extent prescribed in G.S. 105-366(bl, (el, and (d). .... In the case of property due the taxpayer or to becon{e due to him within the current calendar year, the person owing the property to the taxpayer or having the prope~y in his Possession shall be liable for the taxes to the extent of the amount he owes or has in his possession. However, when wages or other com- pensation for personal services is attached, the garnishee shall not pay to the tax collector more than ten percent (10%) Of such compensat on for any one pay period. (b) To proceed under this section, the tax collector shall serve or cause to be ~rved upon the taxpayer and the person owingor having in his possession the wages, rents, debts or uther prope~y sought robe attached a notice as provided by this subsection. The notice may be personally served by any deputy or employee of the tax collector or by any officer having authority to serve sum- monses or may be served in any manner providedin Rule 4 of the North CaroLina Rules of Civil Procedure. The notice sba contain: (1l The name of the taxpayer, and if knovm his Social Security number or federal tax identification number and his address. . (2) The amount of the taxes, penalties, interest, and costs (including the fees allowed by this section) and the year or years for which the taxes were imposed. (3) The name of the taxingunit or units by which the taxes were levied. (4l A brief description of the property sought to be attached. (5) A copy ortho applicable law, that is, G.$. i05-366 and 105-368. Notices concerning two or more taxpayers may be combined if they are to be served upon the same garnishee, but the taxes, penalties, interest, and Costs Charged against each taxpayer must be set forth separately. (c) If the garnishee has no defense to offer or no setoffagainst the taxpayer, he shall within 10 days after service of the notice answer it by sending to the tax collector by registered or certified mail a statement to that effect, and if the amount.demanded by the tax collector is then due to the taxpayer or subject to his demand, the garnishee shall remit it to the tax collector with his statement; but if the amount due to the taxpayer or subject to his demand is to mature in the future, the garnishee's statement shall set forth that fact, and the demand shall be paid to the tax collector upon maturity. Any poyment by the garnishee under the provisions of this subsection (c) shall completely satisfy any liability therefor on his part to the taxpayer. (d) If the garnishee has a defense or setoff against the taxpayer, he shall state it in writing under oath, and, within 10 days after service of the gar- nishment notice, he shall send two copies of his statement to the tax collector by registered or certified mail. If the tax collector admits the defense or setoff, he shall so advise the garnishee in writing within 10 days after receipt of the garnishee's statement, and the attachment or garnishment shall thereupon be discharged to the amount required by the de'base or setoff, and any amount attached or garnished which is not affected by the defense or setoff shall be remitted to the tax Collector as provided in subsection (cL above. If the tax collector does not admit the defense or sotoff, he shall set forth in writing his objections thereto and send a copy thereof to the garnishee within 10 days after receipt of the garnishee's statement,.or within such further time ss may be agreed on by the garnishee, and at the same time the tax collector shall file a copy of the notice of garnishment, a copy of the garnishee's statement, a Id a copy of the tax co lector's objectiops thereto in the appropriate 223