The Tax Collector’s Office is solely responsible for the collection of taxes and fees.
To avoid interest or penalties, payment must be in the Tax Collector’s Office or postmarked by the due date. Metered mail is not considered postmarked. If payment is not postmarked or is metered, it is deemed to be received when it is actually delivered to the Tax Collector’s Office.
All 100 counties in North Carolina operate under North Carolina General Statutes with regard to property tax collection. Under NCGS §105-321(b), each year the Tax Collector is charged with an order to collect taxes in the current tax levy. This order of collection has the same effect as receiving a court judgment without court involvement. Enforced collections begin when bills become delinquent.
Information regarding these enforcement remedies may be found at the following:
• NCGS §105-366 (remedies generally against personal property)
• NCGS §105-367 (levy and sale of tangible personal property)
• NCGS §105-368 (attachment and garnishment of intangible personal property).
The Tax Collector may also foreclose on Real Property to satisfy delinquent real property taxes (NCGS §105-375). This requires a court order and is handled by one of three Attorney firms located in Durham, NC.
March 1st until June 30th - Unpaid real estate accounts are required to be advertised in local newspapers (statute NCGS §105-369). There is an additional cost to the taxpayer for this advertising.