§ 160A-207. Remedies for collecting taxes. - North Carolina Statutes

§ 160A‑207. Remedies for collecting taxes.

In addition to any other remedies provided by law, the remedies oflevy, garnishment, and attachment shall be available for collecting any citytax under the rules and procedures prescribed by the Machinery Act for theenforcement of tax liability against personal property, except that:

(1)        The remedies shall become available on the due date of thetax and not before that time;

(2)        Rules dependent on the existence of a lien against realproperty for the same tax shall not apply; and

(3)        The lien acquired by levy, garnishment, or attachment shallbe inferior to any prior or simultaneous lien for property taxes acquired underthe Machinery Act. (1971, c. 698, s.1; 1973, c. 426, s. 29.)