105-351. Authority of successor collector.
The successor in office of any tax collector may continue and complete any legally authorized process or proceeding begun by his predecessor for the collection of taxes. (1939, c. 310, s. 1703; 1971, c. 806, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 26 - Collection and Foreclosure of Taxes.
§ 105-349 - Appointment, term, qualifications, and bond of tax collectors and deputies.
§ 105-350 - General duties of tax collectors.
§ 105-351 - Authority of successor collector.
§ 105-352 - Delivery of tax receipts to tax collector; prerequisites; procedure upon default.
§ 105-353 - Place for collection of taxes.
§ 105-354 - Collections for districts and other units of local government.
§ 105-355 - Creation of tax lien; date as of which lien attaches.
§ 105-356 - Priority of tax liens.
§ 105-358 - Waiver of penalties; partial payments.
§ 105-361 - Statement of amount of taxes due.
§ 105-362 - Discharge of lien on real property.
§ 105-363 - Remedies of cotenants and joint owners of real property.
§ 105-364 - Collection of taxes outside the taxing unit.
§ 105-365 - Preference accorded taxes in liquidation of debtors' estates.
§ 105-365.1 - When and against whom collection remedies may be used.
§ 105-366 - Remedies against personal property.
§ 105-367 - Procedure for levy.
§ 105-368 - Procedure for attachment and garnishment.
§ 105-369 - Advertisement of tax liens on real property for failure to pay taxes.
§ 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgage.
§ 105-375 - In rem method of foreclosure.
§ 105-377 - Time for contesting validity of tax foreclosure title.