Fundamentals of Property Tax Collection Law in North Carolina

Chris McLaughlin's Fundamentals of Property Tax Collection Law in North Carolina updates and replaces his 2011 treatise of the same title and reflects all major legislative changes to the Machinery Act and related statutes through January 2026. This publication touches on a wide array of property tax collection topics, including tax administration, the payment of property taxes, deferred property taxes, property tax liens, attachment and garnishment, foreclosure, property taxes and bankruptcy, and taxes on registered motor vehicles.