{"data":{"id":"us-nc/n.c.-gen.-stat.-105-354","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-354","heading":"Collections for districts and other units of local government.","body":"Whenever a taxing unit collects taxes for some district or other unit of local government, those taxes, for collection and foreclosure purposes, shall be treated as taxes of the taxing unit making the collection. (1971, c. 806, s. 1.)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 26. Collection and Foreclosure of Taxes."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-354.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"adec5f1d941194640a857512fa593c4bc55874a16d402fb1d9efca6aedba3647","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-353","next":"us-nc/n.c.-gen.-stat.-105-355"},"notice":"GroundRules: Original legal text. Not legal advice."}