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What is a tax foreclosure?

Foreclosure of a tax lien is a lawful means of collecting unpaid property taxes by a local government entity. There are two methods to foreclose a tax lien:

A tax lien may be foreclosed by civil action pursuant to North Carolina General Statute §105-374.
An in rem foreclosure is a method of foreclosing a tax lien pursuant to North Carolina General Statute §105-375.

There is no court hearing in this method of foreclosure prior to entry of a foreclosure judgment. However, a person having an interest in the real property may appear before the clerk and move for the foreclosure judgment to be set aside on the ground that the tax has been paid or that the tax lien upon which the judgment is based is invalid. However, a person seeking to have the judgment set aside must appear before the clerk on the motion prior to execution on the judgment.

Housing Eviction 

This information applies to All Counties in North Carolina.


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