§ 153A-147. Remedies for collecting taxes other than property taxes. - North Carolina Statutes

§ 153A‑147. Remedies for collecting taxes other than property taxes.

In addition to any other remedies provided by law, a county may collectany county tax by use of the remedies of levy and sale and attachment andgarnishment, under the rules and according to the procedures prescribed by theMachinery Act (Chapter 105, Subchapter II) for the enforcement of tax liabilityagainst personal property. However, these remedies become available only on thedue date of the tax and not before that time. (1973, c. 822, s. 1.)