NC H948

Requires tax collectors to provide written notice to lien holders at least 10 days before levying upon tangible personal property for delinquent taxes.

Notice must be sent by mail to each person holding a recorded lien on the property to be seized.

Notice must include a statement that the property will not be levied upon if delinquent taxes, costs, interest, and penalties are paid in full.

Establishes that the fee for serving notice of levy shall be the same as fees charged in civil actions and included as a cost with delinquent taxes.

Effective July 1, 2013, and applies to levies occurring on or after that date.