GENERAL ASSEMBLY OF NORTH CAROLINA
1989 SESSION
CHAPTER 682
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-375(c), as amended by Section 7 of Chapter 37, Session Laws of 1989, reads as rewritten:
"(c) Notice Listing
Taxpayer and Others. - The tax collector filing the certificate provided for in
subsection (b), above, shall, at least 30 days prior to docketing the judgment,
send a registered or certified letter, return receipt requested, to the listing
taxpayer at his last known address, and to all lienholders of record who
have a lien against the listing taxpayer or against any subsequent owner of the
property (including any liens referred to in the conveyance of the property to
the listing taxpayer or to the subsequent owner of the property), who
have filed with the office of the tax collector of the taxing unit or units in
which the real property subject to his lien is located a request that he be
notified of the docketing of a judgment under the procedure set forth in this
section, stating that the judgment will be docketed and that
execution will be issued thereon in the manner provided by law. A notice
stating that the judgment will be docketed and that execution will be issued
thereon shall also be mailed by certified or registered mail, return receipt
requested, to the current owner of the property (if different from the listing
owner) if: (i) a deed or other instrument transferring title to and containing
the name of the current owner was recorded in the office of the register of
deeds or filed or docketed in the office of the clerk of superior court after
January 1 of the first year in which the property was listed in the name of the
listing owner, and (ii) the tax collector can obtain the current owner's
mailing address through the exercise of due diligence. The request from the
lienholder shall be made on a form supplied by the tax collector and shall
describe the real property, indicate whose name it is listed in for taxation,
and state the name and mailing address of the lienholder. If within 10 days
following the mailing of said letters of notice, a return receipt has not been
received by the tax collector indicating receipt of the letter, then the tax
collector shall have a notice published in a newspaper of general circulation
in said county once a week for two consecutive weeks directed to, and naming,
all unnotified lienholders and the listing taxpayer that a judgment will be
docketed against the listing taxpayer. The notice shall contain the proposed
date of such docketing, that execution will issue thereon as provided by law, a
brief description of the real property affected, and notice that the lien may
be paid off prior to judgment being entered. All costs of mailing and
publication, plus a charge of fifty dollars ($50.00) to defray administrative
costs, shall be added to the amount of taxes that are a lien on the real
property and shall be paid by the taxpayer to the taxing unit at the time the
taxes are collected or the property is sold."
Sec. 2. This act shall become effective October 1, 1989, and applies to foreclosure proceedings begun on or after that date.
In the General Assembly read three times and ratified this the 26th day of July, 1989.