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County issues statement on sam Yearrick

Tabs

Posted 5:03 pm, 11/06/2018

I have several relatives who work in County government and they say it is county policy that if their property taxes are not paid in a timely manner, the money will be withheld from their payroll check.

jack rip her

Posted 8:48 am, 11/06/2018

WTH its not being stupid or stubborn, its being right and you are just too uneducated on taxes.

what the ???

Posted 10:54 pm, 11/05/2018

So, stupid and stubborn it is. Obviously.

aFicIoNadoS

Posted 10:52 pm, 11/05/2018

The NC Department of revenue has nothing to do with property taxes. But I have dealt with enough real estate and attorneys to know you are not reading what you think you are reading.

what the ???

Posted 10:46 pm, 11/05/2018

**** you are either stubborn or stupid.

From the same source:

Whose money may be targeted using A&G?

Whoever is the responsible taxpayer for the delinquent taxes in question. For taxes on personal property, that is the listing taxpayer and only the listing taxpayer. For taxes on real property, that is the record owner as of the delinquency date (Jan. 6) and all subsequent owners.

Come on just admit you are wrong. Or go ask the tax administrator. Or call the School of Government. Or call the Dept of Revenue.

Give up already

aFicIoNadoS

Posted 10:35 pm, 11/05/2018

You don’t know what real property is do you

what the ???

Posted 10:11 pm, 11/05/2018

You are STILL WRONG.
This is from the UNC School of Government tax expert, Chris McLaughlin

What is attachment and garnishment?

A&G is a method of satisfying a debt for delinquent property taxes from money owed to the responsible taxpayer. A&G also may be used to collect other local taxes (occupancy taxes, food and beverage taxes, etc.) and a variety of fees and debts owed to local governments such as special assessments and nuisance abatement fees. See chapter 15 of my property tax collection book for more details about these other fees and debts.

The funds being attached are usually bank accounts or wages, but they could also be rent payments, real property closing settlements, or other funds owed to the taxpayer. Absent a state or federal law exempting a particular payment from A&G, tax collectors should assume that all funds can be targeted using A&G.

So just admit you are mistaken.

aFicIoNadoS

Posted 10:01 pm, 11/05/2018

No you don’t, Liar. At least not over real property taxes

what the ???

Posted 9:22 pm, 11/05/2018

Gosh y’all are so wrong!
I know of at least 4 people in Ashe whose wages are being garnished by the county.

They can also empty your bank account.

Go ask the tax office, I’ll bet they know.

jack rip her

Posted 7:07 pm, 11/05/2018

WTH try and keep in mind there is a difference in personal property and real property.

aFicIoNadoS

Posted 7:02 pm, 11/05/2018

Moron, you should get an attorney to explain to you what you are reading. The only taxes where wages can be garnished are income taxes. You need to go back and look at section 105. It covers all taxes including sales tax and privilege taxes. You aren’t reading what you think you are.

Joseph T.

Posted 6:16 pm, 11/05/2018

Just to be clear I never said they couldn't.

what the ???

Posted 6:13 pm, 11/05/2018

Wow Joseph, let me spoon feed you..

§ 105-356. Priority of tax liens.
(b) On Personal Property. �" The lien of taxes on real and personal property shall attach to
personal property at the time prescribed in G.S. 105-355(b). The priority of that lien shall be determined in accordance with the following rules:
(1) The tax lien, when it attaches to personal property, shall, insofar as it represents taxes imposed upon the property to which the lien attaches, be superior to all other liens and rights whether such other liens and rights are prior or subsequent to the tax lien in point of time.
(2) The tax lien, when it attaches to personal property, shall, insofar as it represents taxes imposed upon property other than that to which the lien attaches, be inferior to prior valid liens and perfected security interests and superior to all subsequent liens and security interests.
(3) As between the tax liens of different taxing units, the tax lien first attaching shall be superior. (1939, c. 310, s. 1704; 1971, c. 806, s. 1.)

§ 105-355. Creation of tax lien; date as of which lien attaches.
(a) Lien on Real Property. �" Regardless of the time at which liability for a tax for a given fiscal year may arise or the exact amount thereof be determined, the lien for taxes levied on a parcel of real property shall attach to the parcel taxed on the date as of which property is to be listed under G.S. 105-285, and the lien for taxes levied on personal property shall attach to all real property of the taxpayer in the taxing unit on the same date. All penalties, interest, and costs allowed by law shall be added to the amount of the lien and shall be regarded as attaching at the same time as the lien for the principal amount of the taxes. For purposes of this subsection (a):
(1) Taxes levied on real property listed in the name of a life tenant under G.S. 105-302 (c)(8) shall be a lien on the fee as well as the life estate.
(2) Taxes levied on improvements on or separate rights in real property owned by one other than the owner of the land, whether or not listed separately from the land under G.S. 105-302 (c)(11), shall be a lien on both the improvements or rights and on the land.
(b) Lien on Personal Property. �" Taxes levied on real and personal property (including penalties, interest, and costs allowed by law) shall be a lien on personal property from and after levy or attachment and garnishment of the personal property levied upon or attached. (1939, c. 310, s. 1704; 1971, c. 806, s. 1; 1973, c. 564, s. 4.)

§ 105-366. Remedies against personal property.
(b) Remedies after Taxes Are Delinquent. �" At any time after taxes are delinquent and
before the filing of a tax foreclosure complaint under G.S. 105-374 or the docketing of a judgment for taxes under G.S. 105-375, and subject to the provisions of G.S. 105-356 governing the priority of liens, the tax collector may levy upon and sell or attach the following property for failure to pay taxes:
(1) Any personal property owned by the taxpayer, regardless of the time at which it was acquired and regardless of the existence or date of creation of mortgages or other liens thereon.
(2) Any personal property transferred by the taxpayer to a relative (which shall mean any parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew, or their spouses, of the taxpayer or his spouse).
(3) Personal property in the hands of a receiver for the taxpayer. (It shall not be necessary for the tax collector to apply for an order of the court directing payment or authorizing the levy or attachment, but he may proceed as though the property were not in the hands of the receiver, and the tax collector's filing of a claim in a receivership proceeding shall not preclude him from proceeding to levy under G.S. 105-367 or to attach under G.S. 105-368.)
(4) Personal property of a deceased taxpayer if the levy or attachment is made before final settlement of the estate.
(5) The stock of goods or fixtures of a wholesale merchant or retailer, as defined in G.S. 105-164.3, in the hands of a purchaser or transferee thereof, or any other personal property of the purchaser or transferee of the property, if the taxes on the goods or fixtures remain unpaid 30 days after the date of the sale or transfer. In the case of other personal property of the purchaser or transferee, the levy or attachment must be made within six months of the sale or transfer.
(6) Personal property of the taxpayer that has been repossessed by one having a security interest therein so long as the property remains in the hands of the person who has repossessed it or the person to whom it has been transferred other than by bona fide sale for value.
(7) Personal property due the taxpayer or to become due to him within the calendar year.
(8) Personal property of a partner in satisfaction of taxes on partnership property, but only after the tax collector:
a. Has sold the taxing unit's lien for taxes against the partnership real
property, if any; and
b. Exhausted the partnership's personal property through the use of levy
and attachment and garnishment; and
c. Exercised the authority granted him by G.S. 105-364 in an effort to
collect the tax due on the partnership's property.
(9) Personal property transferred by the taxpayer by any type of transfer other than
those mentioned in this subsection (b) and other than by bona fide sale for value
if the levy or attachment is made within six months of the transfer.
(c) Remedies Before Taxes Are Delinquent. �" If between the date as of which property is to be listed and January 6 of the fiscal year for which the taxes are imposed the tax collector has reasonable grounds for believing that the taxpayer is about to remove his property from the taxing unit or transfer it to another person or is in imminent danger of becoming insolvent, the tax collector may levy on or attach that property or any other personal property of the taxpayer, in the manner provided in G.S. 105-367 and 105-368. If the amount of taxes collected under this subsection has not yet been determined, these taxes shall be computed in accordance with G.S.
105-359 and any applicable discount shall be allowed.
(d) Remedies against Sellers and Purchasers of Stocks of Goods or Fixtures of Wholesale
Merchants or Retailers. �"
(1) Any wholesale merchant or retailer, as defined in G.S. 105-164.3, who sells or
transfers the major part of its stock of goods, materials, supplies, or fixtures, other than in the ordinary course of business, or who goes out of business, must take the following actions:
a. At least 48 hours prior to the date of the pending sale, transfer, or
termination of business, give notice to the assessors and tax collectors
of the taxing units in which the business is located.
b. Within 30 days of the sale, transfer, or termination of business, pay all
taxes due or to become due on the transferred property on the first day
of September of the current calendar year.
(2) Any person to whom the major part of the stock of goods, materials, supplies,
or fixtures of a wholesale merchant or retailer is sold or transferred, other than in the ordinary course of business, or who becomes the successor in business of a wholesale merchant or retailer shall withhold from the purchase money paid to the merchant an amount sufficient to pay the taxes due or to become due on the transferred property on the first day of September of the current calendar year until the former owner or seller produces either a receipt from the tax collector showing that the taxes have been paid or a certificate that no taxes are due. If the purchaser or successor in business fails to withhold a sufficient amount of the purchase money to pay the taxes as required by this subsection and the taxes remain unpaid after the 30-day period allowed, the purchaser or successor is personally liable for the amount of the taxes unpaid. This liability may be enforced by means of a civil action brought in the name of the taxing unit against the purchaser or successor in an appropriate trial division of the General Court of Justice in the county in which the taxing unit is located.
(3) Whenever any wholesale merchant or retailer sells or transfers the major part of its stock of goods, materials, supplies, or fixtures, other than in the ordinary course of business, or goes out of business and the taxes due or to become due on the transferred property on the first day of September of the current calendar year are unpaid, the tax collector, to enforce collection of the unpaid taxes, may do any of the following:
a. Levy on or attach any personal property of the seller.
b. If the taxes remain unpaid 30 days after the date of the transfer or termination of business, levy on or attach any of the property transferred in the hands of the transferee or successor in business, or any other personal property of the transferee or successor in business, but in either case the levy or attachment must be made within six months of the
transfer or termination of business.
(4) In using the remedies provided in this subsection, the amount of taxes not yet
determined shall be computed in accordance with G.S. 105-359, and any applicable discount shall be allowed. (1939, c. 310, s. 1713; 1951, c. 1141, s. 1; 1955, cc. 1263, 1264; 1957, c. 1414, ss. 2-4; 1969, c. 305, c. 1029, s. 1; 1971, c. 806, s. 1; 1973, c. 564, s. 1; 1987, c. 45, s. 1; c. 93, s. 3; 1998-98, ss. 112, 113.)

It says the county can garnish wages.

Joseph T.

Posted 5:57 pm, 11/05/2018

what the ??? (view profile)

Posted 5:37 pm, 11/05/2018

§ 105-368. 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 compensation, rents, bank deposits, the proceeds of property subject to levy, or any other intangible personal property, including property held in the Escheat Fund, in the circumstances and to the extent prescribed in G.S. 105-366(b), (c), and (d).
NC General Statute

So?? What lie follows this?

And what about the other statutes listed?

ashestoashes

Posted 5:52 pm, 11/05/2018

Yes, let’s all on goashe just ignore Fins and Jack because honestly they are not able to tell the truth about anything. They are a waste of typing letters. The truth means nothing to them. Just let them drink and pass out so we can have our conversations.

Ashestoashes

Posted 5:43 pm, 11/05/2018

Can we all just ignore jack for the rest of goashe. No doubt he is getting paid in liquor to lie on citizens he does not even know.

what the ???

Posted 5:37 pm, 11/05/2018

§ 105-368. 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 compensation, rents, bank deposits, the proceeds of property subject to levy, or any other intangible personal property, including property held in the Escheat Fund, in the circumstances and to the extent prescribed in G.S. 105-366(b), (c), and (d).

NC General Statute

So?? What lie follows this?

jack rip her

Posted 5:26 pm, 11/05/2018

Where did you go WTH? School is now in for you.

aFicIoNadoS

Posted 5:08 pm, 11/05/2018

No, they cant garnish wages. You clearly dont know **** about real property. And it was a former town manager that broke down the numbers once and showed me how foreclosures rarely are profitable. You should try learning before confronting the adults.

Joseph T.

Posted 5:08 pm, 11/05/2018

what the ??? (view profile)

Posted 4:49 pm, 11/05/2018

Aficianados you are wrong.. again.
Counties can garnish wages and state tax refunds.
And when a county sends a property to foreclosure, it almost always recovers the delinquent taxes (for the previous 10 year period) and the legal fees etc are also recovered.
Please don’t spread false information.

show us the General statute that allows counties to do so. Don't tell us show us the statute

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