North Carolina

In North Carolina, a tax lien can be foreclosed by an action in the nature of an action to foreclose a mortgage (§105-374). In a §105-374 foreclosure action, an increased bid may be filed within 10 days after the commissioner files the report of sale (§105-374(o)). Statute: NCGS §105-374 and §105-375.

North Carolina allows two foreclosure methods: an action under §105-374 and, as an alternative, an in rem proceeding under §105-375. An upset bid must exceed the reported sale price or last upset bid by at least 5% and at least $750 (G.S. 1-339.64(a)). NCGS §105-374 and §105-375.

After costs, sale proceeds go to the taxes, penalties and interest for which the property was ordered sold (§105-374(q)). NCGS §105-374(q).

En Carolina del Norte, un gravamen fiscal puede ejecutarse mediante una acción de la misma naturaleza que una ejecución hipotecaria (§105-374). En una acción bajo §105-374, puede presentarse una puja mayor dentro de los 10 días posteriores a que el comisionado presente el informe de la venta (§105-374(o)). Estatuto: NCGS §105-374 y §105-375.

Carolina del Norte permite dos métodos de ejecución: una acción bajo §105-374 y, como alternativa, un procedimiento in rem bajo §105-375. Una puja mayor debe superar el precio de venta informado o la última puja mayor en al menos un 5% y al menos $750 (G.S. 1-339.64(a)).

Después de los costos, el producto de la venta se destina a los impuestos, recargos e intereses por los cuales se ordenó la venta (§105-374(q)).

• In a §105-374 foreclosure action, an increased bid may be filed within 10 days after the commissioner files the report of sale (§105-374(o)).
  Statute text

  At any time within 10 days after the commissioner files the report of the foreclosure sale, any person having an interest in the real property may file exceptions to the report, and at any time within that 10-day period, an increased bid may be filed

• Each upset bid is followed by a period of 10 days for a further upset bid (G.S. 1-339.64(a)).
  Statute text

  there may be successive upset bids, each of which shall be followed by a period of 10 days for a further upset bid.

• Redemption before confirmation of the foreclosure sale requires payment of at least all taxes due plus penalties, interest and costs (§105-374(e)).
  Statute text

  In case of redemption before confirmation of the foreclosure sale, the person redeeming shall be required to pay, before the foreclosure action is discontinued, at least all taxes on the real property that have at the time of discontinuance become due to the plaintiff unit, plus penalties, interest, and costs.

• An upset bid must exceed the reported sale price or last upset bid by at least 5% and at least $750 (G.S. 1-339.64(a)).
  Statute text

  An upset bid is an advanced, increased, or raised bid whereby a person offers to purchase real property theretofore sold for an amount exceeding the reported sale price or last upset bid by a minimum of five percent (5%) thereof, but in any event with a minimum increase of seven hundred fifty dollars ($750.00).

• There are two foreclosure methods (§105-374 action or §105-375 in rem). Confirm with the county.
  Statute text

  Proceedings brought under this section are strictly in rem. This section provides, as an alternative to G.S. 105-374, a simple and inexpensive method of enforcing payment of taxes

• Una puja mayor debe superar el precio de venta informado o la última puja mayor en al menos un 5% y al menos $750 (G.S. 1-339.64(a)).
  Statute text

  An upset bid is an advanced, increased, or raised bid whereby a person offers to purchase real property theretofore sold for an amount exceeding the reported sale price or last upset bid by a minimum of five percent (5%) thereof, but in any event with a minimum increase of seven hundred fifty dollars ($750.00).

• Hay dos métodos de ejecución (acción bajo §105-374 o in rem bajo §105-375). Confirme con el condado.
  Statute text

  Proceedings brought under this section are strictly in rem. This section provides, as an alternative to G.S. 105-374, a simple and inexpensive method of enforcing payment of taxes

• Confirm with the county which foreclosure method it uses (§105-374 or §105-375).
  Statute text

  Proceedings brought under this section are strictly in rem. This section provides, as an alternative to G.S. 105-374, a simple and inexpensive method of enforcing payment of taxes

• Confirme con el condado qué método de ejecución usa (§105-374 o §105-375).
  Statute text

  Proceedings brought under this section are strictly in rem. This section provides, as an alternative to G.S. 105-374, a simple and inexpensive method of enforcing payment of taxes

Platform: Under §105-375(i), the sheriff sells the property. Other sales: Confirm with the county.

• Contact the county tax collector or clerk of superior court. Confirm with the county.
  Statute text

  the governing body of any taxing unit may direct the tax collector to file with the clerk of superior court

• Registration and whether bidding is in person or online: Confirm with the county.
  Statute text

  The sale shall be by public auction to the highest bidder and shall, in accordance with the judgment, be held at the courthouse door on any day of the week except a Sunday or legal holiday when the courthouse is closed for transactions.

• Attend the sale and bid. In a §105-374 action, an increased bid may be filed within 10 days after the report of sale (§105-374(o)).
  Statute text

  At any time within 10 days after the commissioner files the report of the foreclosure sale, any person having an interest in the real property may file exceptions to the report, and at any time within that 10-day period, an increased bid may be filed

• After the sale, watch for increased bids during the 10 days after the report of sale (§105-374(o)).
  Statute text

  At any time within 10 days after the commissioner files the report of the foreclosure sale, any person having an interest in the real property may file exceptions to the report, and at any time within that 10-day period, an increased bid may be filed

Deposit: In a §105-374 sale, the commissioner may require a deposit of not more than 20% of the bid (§105-374(m1)). Confirm with the county.

Platform: Bajo §105-375(i), el sheriff vende la propiedad. Otras ventas: Confirme con el condado.

• Contacte al recaudador de impuestos del condado o al secretario del tribunal superior. Confirme con el condado.
  Statute text

  the governing body of any taxing unit may direct the tax collector to file with the clerk of superior court

• Registro y si la puja es en persona o en línea: Confirme con el condado.
  Statute text

  The sale shall be by public auction to the highest bidder and shall, in accordance with the judgment, be held at the courthouse door on any day of the week except a Sunday or legal holiday when the courthouse is closed for transactions.

• Asista a la venta y puje. En una acción bajo §105-374, puede presentarse una puja mayor dentro de los 10 días posteriores al informe de la venta (§105-374(o)).
  Statute text

  At any time within 10 days after the commissioner files the report of the foreclosure sale, any person having an interest in the real property may file exceptions to the report, and at any time within that 10-day period, an increased bid may be filed

• Después de la venta, esté atento a pujas mayores durante los 10 días posteriores al informe de la venta (§105-374(o)).
  Statute text

  At any time within 10 days after the commissioner files the report of the foreclosure sale, any person having an interest in the real property may file exceptions to the report, and at any time within that 10-day period, an increased bid may be filed

Depósito: En una venta bajo §105-374, el comisionado puede exigir un depósito de no más del 20% de la puja (§105-374(m1)). Confirme con el condado.

Not set by statute. Confirm with the county.

Not set by statute. Confirm with the county. Confirm with the county.

No lo fija la ley. Confirme con el condado. Confirme con el condado.

• County tax collector offices
  Statute text

  the governing body of any taxing unit may direct the tax collector to file with the clerk of superior court

• County sheriff offices
  Statute text

  the real property shall be sold by the sheriff in the same manner as other real property is sold under execution

After a §105-374 sale, any balance after the earlier payments is paid as the court directs, or otherwise into court for the persons entitled to it (§105-374(q)(6)).