Sampson County, NC tax sales

County offices

County notes

• •The county publishes no tax foreclosure sale page, property list, or auction calendar anywhere on sampsoncountync.gov. The delinquent advertisement runs in the local newspaper, typically the first week of April, and costs are added to the tax lien.
• •Sampson County is not a client of either statewide tax foreclosure firm checked: it does not appear among the county seals on the Zacchaeus Legal Services (zls-nc.com) clients page or on the Kania Law Firm foreclosure listings page (Cherokee, Davidson, and Mecklenburg only).
• •Parcels the county already owns from past tax foreclosures are resold under G.S. 160A-269 negotiated offer and upset bid: the published example required sealed upset bids to the Clerk to the Board of Commissioners (406 County Complex Road, Building C, Clinton, NC 28328, phone (910) 592-6308) raising the offer by the statutory minimum, with a 5 percent deposit and final Board approval. These county-owned resales are a second acquisition path worth watching alongside any court-ordered foreclosure sales.
• •Legal notices for Sampson County run in The Sampson Independent and aggregate on the NC Press Association portal at ncnotices.com, which over the 60 days to mid-August 2026 carried only private deed-of-trust foreclosures, no county tax lien foreclosure sales, so sale volume is low.
• •Tax Administrator is Jim Johnson, (910) 592-8146 x5227. Office hours Monday through Friday, 8:00 AM to 5:00 PM. Tax Assessing uses a separate mailing address, PO Box 1082, Clinton, NC 28329.

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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