153A-147. Remedies for collecting taxes other than property taxes.
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.)
Structure North Carolina General Statutes
North Carolina General Statutes
§ 153A-146 - General power to impose taxes.
§ 153A-147 - Remedies for collecting taxes other than property taxes.
§ 153A-148 - Continuing taxes.
§ 153A-148.1 - Disclosure of certain information prohibited.
§ 153A-149 - Property taxes; authorized purposes; rate limitation.
§ 153A-150 - Reserve for reappraisal.
§ 153A-154.1 - Uniform provisions for local meals taxes.
§ 153A-155 - Uniform provisions for room occupancy taxes.
§ 153A-156 - Gross receipts tax on short-term leases or rentals.
§ 153A-156.1 - Heavy equipment gross receipts tax in lieu of property tax.