§ 105-367. Procedure for levy. - North Carolina Statutes

§105‑367.  Procedure for levy.

(a)        The levy upon thesale of tangible personal property for tax collection purposes (including levyand sale fees) shall be governed by the laws regulating levy and sale underexecution except as otherwise provided in this section.

(b)        The tax collectoror any duly appointed deputy tax collector shall make the levy and conduct thesale; it shall not be necessary for the sheriff to make the levy or conduct thesale. However, upon the authorization of the governing body of the taxing unit,the tax collector may direct an execution against personal property for taxes to the sheriff in the case of county or municipal taxes or to a municipalpoliceman in the case of municipal taxes. In either case the officer to whomthe execution is directed shall proceed to levy on and sell the personalproperty subject to levy in the manner and with the  powers and authoritynormally exercised by sheriffs in levying upon and selling personal propertyunder execution.

(c)        In addition to thenotice of sale required by the laws governing sale of property levied uponunder execution, the tax collector may advertise the sale in any reasonablemanner and for any reasonable period of time he deems necessary to produce anadequate bid for the property. The taxing unit shall advance the cost of alladvertising.

(d)        Levy and sale fees,plus actual advertising costs, shall be added to and collected in the samemanner as taxes. The advertising costs, when collected, shall be used toreimburse the taxing unit for  advertising costs it has advanced. Levy and salefees, when collected, shall be treated in the same manner as other feesreceived by the collecting official. (1939, c. 310, s. 1713; 1951,c. 1141, s. 1; 1955, cc. 1263, 1264; 1957, c. 1414, ss. 2‑4; 1969, c.305; c. 1029, s. 1; 1971, c. 806, s. 1.)