<div class="chunk-title">Sec. 38-1. - Consolidation of in rem and complaint tax foreclosures.</div>
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            <p class="incr0">
               (a)
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            <p class="content1">
               The board of commissioners agrees to consolidate its in rem tax foreclosure proceedings,
               as specified in this section, with any municipality within the county which shall
               so agree by appropriate resolution. The procedure for handling consolidated in rem
               tax foreclosures shall be as follows:
               </p>
            		
            <p class="incr1">
               (1)
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            <p class="content2">
               On or about April 15 of each year, the collector of each municipality shall send to
               the county tax collector a list of all tax liens held by that municipality. The county
               tax collector shall compare the list of the municipality's tax liens with a list of
               tax liens held by the county and shall prepare a roster indicating all property on
               which both governing bodies hold tax liens.
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            <p class="incr1">
               (2)
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            <p class="content2">
               The county tax collector shall send a copy of the joint roster to the municipal tax
               collector, together with a request for such specific information as may be required
               to initiate foreclosure proceedings. The municipal tax collector shall furnish the
               specific information requested and shall enclose a copy of the authorization of the
               governing body to foreclose the tax liens.
               </p>
            		
            <p class="incr1">
               (3)
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            <p class="content2">
               Upon receipt of the necessary information from the municipal tax collector, the county
               tax collector shall initiate in rem foreclosure proceedings, as outlined in G.S. 105-375,
               on behalf of both governing bodies. The county tax collector will initiate the docketing
               of certificates for taxes due to the preceding year and will initiate execution of
               the unpaid judgments six months after docketing. The county tax collector will only
               initiate in rem foreclosure for city tax liens that are also held by the county.
               </p>
            		
            <p class="incr1">
               (4)
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            <p class="content2">
               After the docketing of certificates has been completed and before the six months have
               elapsed, any partial payments shall be proportioned to the amount owed to each governing
               body.
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            <p class="incr1">
               (5)
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            <p class="content2">
               If it becomes necessary to employ an attorney in connection with any joint foreclosure
               proceeding, the county tax collector shall so notify the county attorney.
               </p>
            		
            <p class="incr1">
               (6)
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            <p class="content2">
               All unrecoverable costs of any joint foreclosure proceeding shall be borne jointly
               by the governing bodies participating in the foreclosure. The amount of the total
               unrecoverable costs to be borne by each governing body shall be in proportion to the
               relationship that governing body's lien bears to the total amount of all liens foreclosed
               in that particular proceeding.
               </p>
            		
            <p class="incr1">
               (7)
               </p>
            		
            <p class="content2">
               The county tax collector shall have the authority, in accordance with the terms of
               G.S. 105-376, to bid on property sold as a result of a joint foreclosure proceeding
               on behalf of all governing bodies participating in the joint foreclosure under this
               agreement; however, the bid of the county tax collector shall not exceed the total
               amount of the tax liens, plus costs, on any single foreclosure. If the county tax
               collector is the high bidder, the governing bodies involved in the foreclosure shall
               own the property jointly, in proportion to the amount of the lien held by each. Should
               the property lie within the corporate limits and the city would wish to own this property
               in the entirety, the city may negotiate with the county and pay the total amount of
               both the county and city liens plus any additional costs.
               </p>
            		
            <p class="incr1">
               (8)
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            <p class="content2">
               The taxpayer will compensate the county an administrative fee of $50.00 on each account
               when judgment is entered for in rem foreclosures only. There is no additional fee
               for filing or executing judgments for the city.
               </p>
            		
            <p class="incr0">
               (b)
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            <p class="content1">
               The board of commissioners authorizes the county tax collector to enter into joint
               foreclosure proceedings with the tax collector of any municipality within the county
               which shall so agree by appropriate resolution, under G.S. 105-374, to foreclose tax
               liens by action in the nature of an action to foreclose a mortgage. It is the intention
               of this board that the tax collectors of the governing bodies shall employ the county
               attorney for the purpose of initiating such foreclosure proceedings whenever they
               shall jointly decide that foreclosure under G.S. 105-374 is warranted. If this foreclosure
               proceeding is used, the governing bodies shall jointly bear any unrecoverable costs,
               as provided in subsection (a)(6) of this section, of the in rem foreclosure proceedings.
               Subsection (a)(7) of this section of the in rem procedure, relating to joint ownership
               of property purchased by the county tax collector at foreclosure sales, shall also
               apply to foreclosures initiated under G.S. 105-374.
               </p>
            		
            <p class="historynote0">
               (Code 1995, Â§ 31.01)
               </p></div>