HomeMy WebLinkAboutAgenda 10-07-2025; 12-3 - Information Item - Tax Collector’s Report - Measure of Enforced Collections Tax Collector's Report-Measures of Enforced Collections
Fiscal Year 2025-2026
Effective Date of Report:August 31,2025
July August September October November December January February March April May June YTD
Wage garnishments 97 9 106
Bank attachments 140 2 142
Certifications - - -
Rent attachments - - -
Housing/Escheats/Monies 28 11 1 1 1 1 1 1 1 1 28
Levies
Foreclosure Title Searches Completed - - -
NC Debt Setoff collections $808.92 $ - $808.92
.Ell-Its
Ga neshment/Attachment105-3685 Procedure for attachment and
garnishment.(a)Subject to the provisions of G.S.105-356 governing the
priority of the lien acquired,the tax collector may attach wages and other
corm,ensatn rents,bank deposits,the proceeds of property subject to
levy,or any other intangible personal property,including property held In
the Escheat Fund,m the circumstances and m the extent prescribed in
G.S.105-366(b),(c),and(d).
Lew:§105-367.Procedure for levy.(a)The levy upon the sale oftangible
personal property for tax collection purposes(including levy and sale fees)
shall be governed by the laws regulating levy and sale under execution
except as otherwise provided in this section.(b)The tax collector or any
duly appointed deputy tax collector shall make the levy and conduct the
sale;it shall not be necessary for the sheriff to make the levy or conduct
the sale.
Foreclosure:§105-375.In rem method of foreclosure.(a)Intent of
Section.—Proceedings brought under this section are strictly in rem.This
section provides,as an alternative to G.S.105-374,a simple and
inexpensive method of enforcing payment of taxes necessarily levied,to
the knowledge of all persons,for the requirements of local governments
in this State and recognizes,In authorizing this proceeding,that all
persons owning Interests in real property know or should know that the
tax lien on their real property may be foreclosed and the property sold for
f.iInc to nav taxa,
Setoff Debt Collection Act§105A-1.Purposes.The purpose of this
Chapter is to establish as policy that all claimant agencies and the
Department of Revenue shall cooperate in identifying debtors who we
money to the State or to a local government through their various
agencies and who qualify for refunds from the Department of Revenue.It
s also the intent of this Chapter that procedures be established for
setting off against any refund the sum of any debt owed to the State or to
a local government.Forthermore,it is the legislative intent that this
Chapter be liberally construed so as to effectuate these purposes as far as
legally and practically possible.
§18C-134.Setoff for debt collection against lottery prizes.(.)Purpose.The Commission must establish a debt set-off program by which lottery
prize payments may be used to satisfy a debt owed or collected by a
claimant agency that Is at least fifty dollars($50.00).The collection
medy under this section ism addition to and not in substitution for any
This report shows the Tax Collector's efforts to encourage and enforce payment of taxes for the fiscal year 2025-2026.It gives a breakdown of enforced collection actions by category,and it provides a year-to-date total.
The Tax Collector will update these figures once each month,after each month's reconciliation process.THIS REPORT 15 PROVIDED IN ACCORDANCE WITH NCGS 105-350(7)