2024 Local Government Tax Law Changes
Local Government
Provides that an execution sale made pursuant to G.S. 105-375 is subject to “…C-PACE assessments authorized under Article 10B of Chapter 160A of the General Statutes…”
(Effective July 1, 2024; SB 802, s. 2, S.L. 2024-44.)
Provides that a foreclosure sale made pursuant to G.S. 105-374 is subject to “…C-PACE assessments authorized under Article 10B of Chapter 160A of the General Statutes…”
(Effective July 1, 2024; SB 802, s. 3, S.L. 2024-44.)
Provides that a sale made pursuant to G.S. 105-376 is subject to “…C-PACE assessments authorized under Article 10B of Chapter 160A of the General Statutes…”
(Effective July 1, 2024; SB 802, s. 3.1, S.L. 2024-44.)
Requires the County Tax Collector to advertise a line by posting a notice of the lien in a conspicuous manner at the parcel to be advertised.
(Effective for taxes imposed for taxable years beginning on or after January 1, 2025; SB 607, s. 22(a), S.L. 2024-45.)
(Was repealed SB 382, s. 2J.1, S.L 2024-57.)