GENERAL ASSEMBLY OF NORTH CAROLINA
1997 SESSION
S.L. 1997-121
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-242(a) reads as rewritten:
"(a) Warrants for Collection of Taxes. - If any tax levied by the State and payable to the Secretary has not been paid within 30 days after the taxpayer was given a notice of final assessment of the tax under G.S. 105-241.1(d1), the Secretary may take either of the following actions to collect the tax:
(1) The Secretary may
issue a warrant or an order under the Secretary's hand and official seal,
directed to the sheriff of any county of the State, commanding him to levy upon
and sell the real and personal property of the taxpayer found within the county
for the payment of the tax, including penalties and interest, and the cost of
executing the warrant and to return to the Secretary the money collected,
within a time to be specified in the warrant, not less than 60 days from the
date of the warrant; the sheriff upon receipt of the warrant shall proceed in
all respects with like effect and in the same manner prescribed by law in
respect to executions issued against property upon judgments of a court of
record, and shall be entitled to the same fees for his services in
executing the warrant, to be collected in the same manner.
(2) The Secretary may
issue a warrant or order under the Secretary's hand and seal to any revenue
officer or other employee of the Department of Revenue charged with the duty to
collect taxes, commanding the officer or employee to levy upon and sell the
taxpayer's personal property, including that described in G.S. 105-366(d),
found within the State for the payment of the tax, including penalties and
interest. Except as otherwise provided in this subdivision, the levy upon the
sale of personal property shall be governed by the laws regulating levy and
sale under execution. The person to whom the warrant is directed shall proceed
to levy upon and sell the personal property subject to levy in the same manner
and with the same powers and authority normally exercised by sheriffs in
levying upon and selling personal property under execution, except that the
property may be sold in Wake County or in the county in which it was seized,
any county, in the discretion of the Secretary. In addition to the
notice of sale required by the laws governing sale of property levied upon
under execution, the Secretary may advertise the sale in any reasonable manner
and for any reasonable period of time to produce an adequate bid for the
property. Levy and sale fees, plus actual advertising costs, shall be added to
and collected in the same manner as taxes."
Section 2. This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 22nd day of May, 1997.
s/ Dennis A. Wicker
President of the Senate
s/ Harold J. Brubaker
Speaker of the House of Representatives
s/ James B. Hunt, Jr.
Governor
Approved 4:36 p.m. this 29th day of May, 1997