North Carolina is a tax deed state, which means that the county can foreclose on properties with delinquent taxes and sell them at a tax foreclosure sale. Here is an overview of the tax deed process in North Carolina:

1. Foreclosure Process Initiation: After a property owner is delinquent on taxes for 3-4 years, the county will initiate the foreclosure process. The county will send a certified notice to the property owner informing them of the impending foreclosure.
2. 30-Day Repayment Period: The property owner has 30 days from receiving the certified notice to repay the delinquent taxes. If they fail to do so, the county will proceed with the foreclosure.
3. Title Search: Once the foreclosure process has been initiated, the county will conduct a title search on the property to ensure there are no other outstanding liens or claims.
4. Advertisement and Pre-Sale: The county will advertise the property in the local newspaper for at least one week before the tax foreclosure sale. The property owner has until the day of the sale to redeem the property by paying the delinquent taxes.
5. Live Auction: The tax foreclosure sale will be held at the county courthouse, and it will be an oral bid auction using the Premium Bid Method. The opening bid starts at the delinquent taxes, penalties, and fees. Bidders must register before the sale and can make acceptable payments in cash, cashier’s checks, or certified funds.
6. Upset Bid Process: After the auction, anyone can submit a higher bid within 10 days of the sale date. The new bid must increase the winning bid by 10% for the first $1,000 and 5% per thousand after that. Each time an upset bid is filed, a new 10-day upset period begins.
7. Post-Sale Process: All properties must go through the 10-day upset bid period. Once the upset bid period has expired, the property will be legally sold to the highest bidder. Approximately 30 days following the sale, the winning bidder will be mailed the tax deed, which may be in the form of a commissioner’s deed or a quitclaim deed.
8. No Redemption Period: Unlike some other states, North Carolina does not have a redemption period after the property is sold at the tax foreclosure sale. Once the property is sold, the former owner has no right to reclaim it by paying off the delinquent taxes.