North Carolina § 160A-207 - Remedies for collecting taxes.
Full text of North Carolina North Carolina General Statutes § 160A-207 — Remedies for collecting taxes., with citation guidance and answers to common questions.
§ 160A-207. Remedies for collecting taxes.
In addition to any other remedies provided by law, the remedies of levy, garnishment, and attachment shall be available for collecting any city tax under the rules and procedures prescribed by the Machinery Act for the enforcement of tax liability against personal property, except that: The remedies shall become available on the due date of the tax and not before that time; Rules dependent on the existence of a lien against real property for the same tax shall not apply; and The lien acquired by levy, garnishment, or attachment shall be inferior to any prior or simultaneous lien for property taxes acquired under the Machinery Act. History (1971, c. 698, s. 1; 1973, c. 426, s. 29.)
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 160A-207
What does North Carolina General Statutes § 160A-207 cover?
Section 160A-207 ("Remedies for collecting taxes.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 160A-207?
A common citation format is "North Carolina General Statutes § 160A-207" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 160A-207 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.