§ 105-228.33. Taxes recoverable by action. - North Carolina Statutes

§105‑228.33.  Taxes recoverable by action.

A county may recover unpaidtaxes under this Article in an action in the name of the county brought in thesuperior court of the county. The action may be filed if the taxes remainunpaid more than 30 days after the register of deeds has demanded payment. Insuch actions, costs of court shall include a fee to the county of twenty‑fivedollars ($25.00) for expense of collection. (1967, c. 986, s. 1; 1999‑28,s. 1.)