Notice of Advertisement of Tax Liens on Real Property
(North Carolina General Statute 105-369 (a))
(a) In February of each year, the tax collector must report to the governing body the total amount of unpaid taxes for the current fiscal year that are liens on real property. A county tax collectors report is due the first Monday in February, and a municipal tax collectors report is due the second Monday in February. Upon receipt of this report, the governing body must order the tax collector to advertise the tax liens. For purposes of this subsection , district taxes collected by the county tax collectors shall be regarded as county taxes and district taxes collected by municipal tax collectors shall be regarded as municipal taxes.
(c) The county tax collector shall advertise the tax liens by posting a notice of the liens at the county courthouse and by publishing each lien at least one time in one or more newspapers having general circulation in the taxing unit. Advertisement of tax liens shall be made during the period March 1 through June 30.