North Carolina General Statutes 153A-147. Remedies for collecting taxes other than property taxes
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Terms Used In North Carolina General Statutes 153A-147
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- County: means any one of the counties listed in N. See North Carolina General Statutes 153A-1
- Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
In addition to any other remedies provided by law, a county may collect any county tax by use of the remedies of levy and sale and attachment and garnishment, under the rules and according to the procedures prescribed by the Machinery Act (Chapter 105, Subchapter II) for the enforcement of tax liability against personal property. However, these remedies become available only on the due date of the tax and not before that time. (1973, c. 822, s. 1.)