1933_public local laws_277_22
CHAPTER 276 AN ACT TO CREATE THE OFFICES OF TREASURER-TAX COLLECTOR OF MECKLENBURG COUNTY, AND COLLEC- TOR OF REVENUE FOR THE CITY OF CHARLOTTE, PRE- SCRIBING THEIR DUTIES AND SETTING FORTH THE MANNER OF TAKING JUDGMENT AGAINST DELINQUENT TAXPAYERS. The General Assembly of North Carolina do enact:
That when any real estate is included in any tax return upon default by any taxpayer to timely pay any taxes or assessments within one year after the due date thereof, the Treasurer-Tax Collector, or in case of delinquent city taxes or assessments, the Collector of Revenue for the City of Charlotte, after thirty days notice to said taxpayer, given by mail to his last named address, shall execute and deliver to the Clerk of the Superior Court of Mecklenburg County a certificate of such nonpayment running in the name of Mecklenburg County or the City of Charlotte, if for city taxes or assessments, as plaintiff and the person, firm or corporation in whose name the property was returned, taxed or assessed as defendant, with a description of one or more lots or parcels of land included in the tax return made by said defendant, or in case of a special assessment for local improvements on the land, upon which said assessment is a specific lien, together with all persons, firms, corporations or associations presently owning any of the said lots or parcels of land so included in said certificate and with all trustees, cestui que trust, and mortgages named in deeds of trust, mortgages or other recorded instruments constituting liens on any of said lots or parcels of land so included in said certificate, as additional defendants, with a reference to the book and page in which said instruments constituting liens on said property are recorded, also reciting the year for which said taxes or assessments were levied, the date of such levy, principal amount thereof, the date from which such principal amount bears interest, the rate of interest to be paid thereon, the date from which such lien was established, and such other information as may be pertinent thereto.