§ 43. Enforcement of tax liens.

Whenever any taxes in said city shall be due and unpaid, the tax collector shall proceed to collect the same as follows:

(1)

If the person charged have personal property anywhere in the County of Cleveland of a value as great as the taxes charged against him or against his property, said tax collector shall seize and sell the same as the sheriff is required to sell personal property under execution.

(2)

If the person charged have not personal property to be found in said County of Cleveland of the value as great as the tax charged against him and his property, said tax collector shall levy upon the lands of the delinquent in said County of Cleveland, or any part of such land of the delinquent in said county, and after due advertisement sell the same for the payment of said taxes. Such advertisement shall be made in some newspaper published in said County of Cleveland for at least thirty (30) days immediately preceding such sale and by posting notice at courthouse door for thirty (30) days before said sale, which shall contain a description of the real estate to be sold, the name of the person who appears upon the tax list as the owner thereof, the amount of taxes for which said sale is made, and the day and place of said sale. For every piece of real estate or part thereof so advertised said tax collector shall pay all costs of sale, including reasonable attorney's fees. All such sales shall be made at the courthouse door of said County of Cleveland, at public auction, to the highest bidder, for cash, upon any day of the week or month, except Sunday or a legal holiday; and if no person will bid enough to pay such taxes, penalties and expenses, in case such real estate is sold, said tax collector shall bid on behalf of said city the amount of said taxes, penalties and expenses, and if no higher bid is made, the same shall be struck off to said city; and in all cases where real estate is struck off to said city as herein provided it shall belong to said city in fee simple. Said tax collector shall immediately thereafter return to the city council of said city by filing the same with the clerk of said city council a statement of his proceedings, showing the purchaser or purchasers of such real estate, and the amount for which each piece or part thereof sold, which shall be entered by the clerk of said council upon the minute book of said city council; and if there shall be a surplus after paying said taxes, penalties and expenses, the same shall be paid to the treasurer of said city subject to the demand of the person entitled to same.

Editor's note

The county collects taxes for the city by contract.

State law reference

Collection and foreclosure of taxes, G.S. 105-349 et seq.