The City of Goldsboro, like all North Carolina local governments, has the authority to levy special assessments for water and sewer, street improvements, sidewalks and stormwater systems. Special assessments are an additional property tax levied to pay for the construction or improvement of certain public works such as streets, sidewalks, water, sewer and stormwater systems. Once the City Council confirms an assessment roll, it becomes a lien on the real estate. The lien remains attached to the property until satisfied in full regardless of ownership transfers that may take place after the confirmation. In the event a property with a special assessment is sold, these assessments are due at closing. If you need verification of liens on a piece of property within the City of Goldsboro or the ETJ, please contact the following:
Engineering Property Technician
The City of Goldsboro, like all North Carolina local governments, has the authority to levy nuisance abatements. Nuisance abatements occur when a local government takes action “to remove, abate, or remedy anything that is dangerous or prejudicial to the public health or safety,” (N.C. G.S. §160A-193 and City Ordinance 96.05 – 96.08) such as overgrown vegetation or trash-filled lots. A lien is automatically created on the taxpayer’s real estate when an abatement occurs (N.C. G.S. §160A-193 and City Ordinance 96.05 – 96.08). Nuisance abatements are owed in full at the time the violation is given. Should the abatement remain unpaid, the lien can be enforced using all remedies available for property tax collection such as foreclosure, attachment of wages, bank accounts, rental income, or levy and sale of personal property. This is commonly known as the Machinery Act (NC G.S. §105-368). The lien remains attached to the property until satisfied in full regardless of subsequent ownership transfers. In addition to the collection mechanisms authorized under the Machinery Act, the City uses debt setoff for collections authorized by the Debt Setoff Collection Act (NC G.S. §105A).
Anyone contemplating the purchase of property within the City of Goldsboro or its ETJ, should contact the Finance department for a written verification of taxes, special assessments, and nuisance abatements. Transferring of the property does not extinguish the lien, and all subsequent owners will be responsible for satisfying the debt.
Insurance Claims, Billing and Collections Manager