Mitchell County, NC tax sales

County offices

County notes

• •The Tax Collector page publishes the delinquency timeline: January 5 is the last day to pay without interest, taxes become delinquent January 6 with interest at 2% the first month plus 3/4 of 1% each month thereafter, delinquent notices mail in February, and delinquent taxes are advertised in local newspapers in March.
• •Foreclosures are handled by retained local counsel, not a statewide firm: the board voted in September 2022 to allow Attorney Grindstaff (identified in February 2022 minutes as Dean Grindstaff, then county attorney) to continue with foreclosures after Four Eggers took the county attorney contract.
• •February 2021 minutes show the county uses a point system to select parcels for foreclosure (explained by then-County Attorney Hise) and that commissioners charged the tax collector to advertise the liens in the paper.
• •Mitchell County is absent from Kania Law Firm's current sale table and from Zacchaeus Legal Services' client roster, so investors cannot rely on either firm's calendar for this county; watch local newspaper legal notices instead.
• •The county has taken title at its own foreclosure sales and later resold parcels: February 2022 minutes record an offer on 'a piece of property the county bought from tax foreclosure' that had to be advertised in the newspaper before acceptance, a possible negotiated-purchase channel for county-owned foreclosure inventory.
• •Office hours are 8:00 a.m. to 4:30 p.m. Monday through Friday; staff are Sandra Burleson, Tax Collector (ext. 1627) and Jennifer Gibson, Deputy Tax Collector (ext. 1626); fax 828-688-9149.

North Carolina rules

Redemption

North Carolina has no fixed redemption period of the certificate-state type and no post-sale redemption right. In a G.S. 105-374 foreclosure, redemption is allowed before confirmation of the foreclosure sale: paying the taxes, penalties, interest, and costs discontinues the action, and the clerk may confirm the sale once 10 days pass after the report of sale with no upset bid or exception. In an in rem foreclosure, payment in full of the docketed judgment with interest and costs requires the tax collector to certify the payment and cancel the judgment. Because every sale also sits through the 10-day upset bid window, an owner in either path retains a last window to pay after the auction itself but before the sale is final.N.C. General Statutes 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgageN.C.G.S. 105-374Verified Aug 16, 2026

Deed deposit

At a G.S. 105-374 sale the commissioner may require the successful bidder to make a deposit of up to 20 percent of the bid; no deposit may be required of a taxing unit. An upset bidder always files a deposit of 5 percent of the upset bid, minimum $750, with the clerk.N.C. General Statutes 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgageN.C.G.S. 105-374Verified Aug 16, 2026

Surplus proceeds

Sale proceeds are applied first to the costs of the action, including the commissioner's and attorneys' fees, then to the taxes, penalties, and interest of the foreclosing unit, then to special assessments and the taxes of other taxing units. Any surplus is paid as the court directs or held by the clerk of superior court, where the former owner, junior lienholders, and other claimants can file a special proceeding under G.S. 1-339.71 to establish ownership of the funds.N.C. General Statutes 105-374 - Foreclosure of tax lien by action in nature of action to foreclose a mortgageN.C.G.S. 105-374Verified Aug 16, 2026

Governing statute

N.C.G.S. Chapter 105, Article 26N.C. General Statutes Chapter 105, Article 26 - Collection and Foreclosure of TaxesN.C.G.S. Ch. 105, Art. 26Verified Aug 16, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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