§ 105-365.1. When and against whom collection remedies may be used. - North Carolina Statutes

§ 105‑365.1.  When andagainst whom collection remedies may be used.

(a)        Date ofDelinquency. – A tax collector may collect a tax using the remedies provided inG.S. 105‑366 through G.S. 105‑375 on or after the date the tax isdelinquent. A tax is delinquent on the following date:

(1)        For a tax that isnot a deferred tax, the date the tax accrues interest.

(2)        For a deferred tax,other than a tax described in subdivision (3) of this subsection, the date adisqualifying event occurs.

(3)        For a deferred tax underG.S. 105‑277.1B that lost its eligibility for deferral due to the deathof the owner, the first day of the ninth month following the date of death.

(b)        EnforcedCollection. – For purposes of using the collection remedies provided in G.S.105‑366 through G.S. 105‑375 to collect delinquent taxes, thetaxing unit shall proceed against property of the following taxpayer:

(1)        To collectdelinquent taxes assessed on real property, the owner of record of property onwhich tax is due as of the date of delinquency and any subsequent owner ofrecord of the property.

(2)        To collectdelinquent taxes assessed on personal property, the owner of record as ofJanuary 1 of the calendar year in which the fiscal year of taxation begins.

(3)        To collectdelinquent taxes assessed on a registered motor vehicle, the owner of record asof the date on which the current vehicle registration is renewed or the date onwhich a new registration is applied for.  (2008‑35, s. 2.8.)