A tax warrant is a request to levy upon and sell any personal property owned by a taxpayer who has failed to pay tax, penalty, interest and fees that have been assessed by the NC Department of Revenue. The warrant is issued to the Sheriff of the county in which the taxpayer’s property or business is located in, or to any Revenue Officer or other employee of the Department of Revenue charged with collection of taxes.
For further information, review NC Gen. Stat. §105-242(a).
Any real property (land and any buildings attached) or personal property (anything considered personal effects or movable property, i.e., not real property) owned by the taxpayer.
The balance will remain due and the Department may issue another warrant or take other measures to collect the taxes due.
Review the warrant to determine who served the warrant.
- If a sheriff's deputy served the tax warrant, contact the Sheriff’s office.
- If North Carolina Department of Revenue personnel served the tax warrant, contact the taxpayer's local service center.